{"id":33539,"date":"2026-07-22T07:57:01","date_gmt":"2026-07-22T06:57:01","guid":{"rendered":"https:\/\/pich.bnfix.com\/la-sostenibilidad-gana-presencia-en-la-informacion-corporativa-de-las-empresas-segun-el-icac-y-asepuc\/"},"modified":"2026-07-22T08:04:54","modified_gmt":"2026-07-22T07:04:54","slug":"la-sostenibilidad-gana-presencia-en-la-informacion-corporativa-de-las-empresas-segun-el-icac-y-asepuc","status":"publish","type":"post","link":"https:\/\/pich.bnfix.com\/ca\/la-sostenibilidad-gana-presencia-en-la-informacion-corporativa-de-las-empresas-segun-el-icac-y-asepuc\/","title":{"rendered":"La sostenibilitat guanya pres\u00e8ncia en la informaci\u00f3 corporativa de les empreses, segons l&#8217;ICAC i Asepuc"},"content":{"rendered":"<section  class='av_textblock_section av-mrvq23me-095d05ec76653b910edc98ead40ea11e '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p style=\"text-align: right;\"><span style=\"color: #78b64d;\">22 de julio, 2026<\/span><\/p>\n<hr \/>\n<\/div><\/section>\n<section  class='av_textblock_section av-mrvq2gkz-ca098987e39bdf07c6ee867bdc49ad11 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h2><strong><span class=\"TextRun SCXW67835875 BCX0\" lang=\"ES-ES\" xml:lang=\"ES-ES\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW67835875 BCX0\">La sostenibilitat guanya pres\u00e8ncia en la informaci\u00f3 corporativa de les empreses, segons l&#8217;ICAC i Asepuc <\/span><\/span><\/strong><span class=\"EOP Selected SCXW67835875 BCX0\" data-ccp-props=\"{\">\u00a0<\/span><\/h2>\n<\/div><\/section>\n<div  class='avia-slideshow av-mrvq3hgm-cbf537c3a6ca10bfe1585a44998e3e06 avia-slideshow-featured av_slideshow avia-slide-slider  avia-builder-el-2  el_after_av_textblock  el_before_av_textblock  av-slideshow-ui av-control-default av-slideshow-manual av-loop-once av-loop-manual-endless av-default-height-applied avia-slideshow-1' data-slideshow-options=\"{&quot;animation&quot;:&quot;slide&quot;,&quot;autoplay&quot;:false,&quot;loop_autoplay&quot;:&quot;once&quot;,&quot;interval&quot;:5,&quot;loop_manual&quot;:&quot;manual-endless&quot;,&quot;autoplay_stopper&quot;:false,&quot;noNavigation&quot;:false,&quot;bg_slider&quot;:false,&quot;keep_padding&quot;:false,&quot;hoverpause&quot;:false,&quot;show_slide_delay&quot;:0}\"  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><ul class='avia-slideshow-inner ' style='padding-bottom: 28.666666666667%;'><li  class='avia-slideshow-slide av-mrvq3hgm-cbf537c3a6ca10bfe1585a44998e3e06__0  av-single-slide slide-1 slide-odd'><div data-rel='slideshow-1' class='avia-slide-wrap '   ><img decoding=\"async\" loading=\"eager\" class=\"wp-image-33533 avia-img-lazy-loading-not-33533\"  src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/07\/markus-spiske-vrbZVyX2k4I-unsplash_sostenibilidad-icac_informes-1500x430.jpg\" width=\"1500\" height=\"430\" title='markus-spiske-vrbZVyX2k4I-unsplash_sostenibilidad-icac_informes' alt='brotes de plantas en semilleros'  itemprop=\"thumbnailUrl\"   \/><\/div><\/li><\/ul><\/div>\n<section  class='av_textblock_section av-mrvq8ffn-24029886b4c60f69cf7ba954fba93d3d '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p><strong>Les empreses espanyoles avancen de forma decidida en la incorporaci\u00f3 de criteris de sostenibilitat a la seva informaci\u00f3 corporativa<\/strong>. Aix\u00ed es despr\u00e8n d&#8217;un estudi publicat a principis de juliol per l<a href=\"https:\/\/www.icac.gob.es\/\">&#8216;Institut de Comptabilitat i Auditoria de Comptes (ICAC)<\/a> i l&#8217;<a href=\"https:\/\/asepuc.org\/\">Associaci\u00f3 Espanyola de Professors Universitaris de Comptabilitat (ASEPUC)<\/a>.<\/p>\n<p><strong>L&#8217;estudi<\/strong>, basat en l&#8217;an\u00e0lisi de les empreses espanyoles que han publicat l&#8217;estat d&#8217;informaci\u00f3 no financera en 2025 segons les NEIS (Normes Europees sobre informaci\u00f3 en Sostenibilitat), <strong>va utilitzar una mostra de 97 informes de sostenibilitat corresponents a empreses espanyoles d&#8217;inter\u00e8s p\u00fablic amb m\u00e9s de 1.000 empleats<\/strong>. Encara que algunes han aplicat les NEIS de manera completa i altres nom\u00e9s parcialment, l&#8217;estudi posa de manifest tend\u00e8ncies comunes que poden servir de refer\u00e8ncia per al teixit empresarial en general.<\/p>\n<p><strong>Temes rellevant <\/strong><\/p>\n<p><strong>Els temes considerats m\u00e9s rellevants<\/strong> per les empreses participants s\u00f3n <strong>el canvi clim\u00e0tic<\/strong> (E1), <strong>les q\u00fcestions relacionades amb el personal propi<\/strong> (S1) i <strong>la conducta empresarial<\/strong> (G1), aspectes presents en pr\u00e0cticament tots els informes analitzats.<\/p>\n<p>Aix\u00ed mateix, una gran part de les empreses reporta emissions de gasos d&#8217;efecte d&#8217;hivernacle d&#8217;abast 3, estableix objectius de reducci\u00f3 d&#8217;emissions i informa sobre les bretxes salarials de g\u00e8nere.<\/p>\n<p>Des del punt de vista de la supervisi\u00f3, la Comissi\u00f3 Nacional del Mercat de Valors (CNMV) assenyala la necessitat de millorar la informaci\u00f3 que acompanya als indicadors de Taxonomia Europea, refor\u00e7ar la coher\u00e8ncia entre les dades de sostenibilitat i la informaci\u00f3 financera i oferir explicacions m\u00e9s detallades sobre determinats indicadors clau.<\/p>\n<p>Del total d&#8217;informes emesos, \u00fanicament un va presentar excepcions en l&#8217;informe de verificaci\u00f3 de l&#8217;EINF; aquest va detectar la necessitat de millorar la coher\u00e8ncia entre el contingut de l&#8217;EINF i els estats financers.<\/p>\n<p><strong>Recomanacions<\/strong><\/p>\n<p>L&#8217;estudi tamb\u00e9 recomana avan\u00e7ar cap a informes m\u00e9s homogenis, comprensibles i menys extensos, facilitant aix\u00ed la seva elaboraci\u00f3 i comparaci\u00f3. A m\u00e9s, planteja on ha d&#8217;estar situat aquest informe, per la dificultat a l&#8217;hora de trobar aquesta informaci\u00f3.<\/p>\n<p>En definitiva, l&#8217;estudi conclou que, malgrat la inicial vor\u00e0gine reguladora, i el refredament posterior de les expectatives, <strong>les empreses espanyoles estan adoptant progressivament les NEIS, si b\u00e9 encara amb un marge de millora<\/strong>.<\/p>\n<p><span data-ccp-props=\"{\">\u00a0<\/span><span data-contrast=\"auto\">Poden descarregar l&#8217;estudi <\/span><a href=\"https:\/\/www.icac.gob.es\/publicaciones\/analisis-de-los-informes-de-las-empresas-espanolas-que-han-publicado-el-estado-de\"><b><span data-contrast=\"none\">AQU\u00cd<\/span><\/b><\/a><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p style=\"text-align: right;\"><b><span data-contrast=\"auto\">Mireia Guarro\u00a0<\/span><\/b><a href=\"mailto:mireia.guarro@pich.bnfix.com\">mireia.guarro@pich.bnfix.com<\/a><\/p>\n<p style=\"text-align: right;\"><span data-contrast=\"auto\">S\u00f2cia de BNFIX PICH Auditors<\/span><\/p>\n<hr \/>\n<p>\ud83d\udcf7Imatge de Markus Spiske per a Unsplash<\/p>\n<\/div><\/section>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":33533,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[156],"tags":[1807,1129,622],"class_list":["post-33539","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-circulares-ca","tag-icac","tag-informes-de-sostenibilidad-ca","tag-sostenibilidad-ca"],"_links":{"self":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/33539","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/comments?post=33539"}],"version-history":[{"count":6,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/33539\/revisions"}],"predecessor-version":[{"id":33541,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/33539\/revisions\/33541"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media\/33533"}],"wp:attachment":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media?parent=33539"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/categories?post=33539"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/tags?post=33539"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}