{"id":34716,"date":"2026-10-26T10:17:10","date_gmt":"2026-10-26T09:17:10","guid":{"rendered":"https:\/\/pich.bnfix.com\/?p=34716"},"modified":"2026-10-28T15:24:08","modified_gmt":"2026-10-28T14:24:08","slug":"informacio-sobre-sostenibilitat-recomanacions-a-l-espera-de-la-transposicio-de-la-directiva","status":"publish","type":"post","link":"https:\/\/pich.bnfix.com\/ca\/informacio-sobre-sostenibilitat-recomanacions-a-l-espera-de-la-transposicio-de-la-directiva\/","title":{"rendered":"Informaci\u00f3 sobre sostenibilitat: recomanacions a l&#8217;espera de la transposici\u00f3 de la directiva\u00a0"},"content":{"rendered":"<section  class='av_textblock_section av-mvp1c9yg-262cafa3da4321e1c6f41efd964e74b8 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p style=\"text-align: right;\"><span style=\"color: #78b64d;\">26 d&#8217;octubre, 2026<\/span><\/p>\n<hr \/>\n<\/div><\/section>\n<section  class='av_textblock_section av-mvp1cwuk-9c3ff8dfcfc09c4e4653474eaf0d7f61 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h2><strong><span class=\"TextRun SCXW146388444 BCX0\" lang=\"ES-ES\" xml:lang=\"ES-ES\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW146388444 BCX0\">Informaci\u00f3 sobre sostenibilitat: <\/span><span class=\"NormalTextRun SCXW146388444 BCX0\">recomanacions <\/span><span class=\"NormalTextRun SCXW146388444 BCX0\">a l&#8217;espera de la transposici\u00f3 de la directiva<\/span><\/span><span class=\"EOP Selected SCXW146388444 BCX0\" data-ccp-props=\"{\">\u00a0<\/span><\/strong><\/h2>\n<\/div><\/section>\n<div  class='hr av-av_hr-bca31578670ae9d408d6d6d291fc57a6 hr-default  avia-builder-el-2  el_after_av_textblock  el_before_av_button '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div  class='avia-button-wrap av-mvs7gcbb-45ce01af1d4d7c74ea710d0e57cc3e08-wrap avia-button-center  avia-builder-el-3  el_after_av_hr  el_before_av_hr '><a href='https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/10\/CAT-Comunicat-de-lICAC.-MG.pdf'  class='avia-button av-mvs7gcbb-45ce01af1d4d7c74ea710d0e57cc3e08 av-link-btn avia-icon_select-yes-left-icon avia-size-small avia-position-center avia-color-theme-color'  target=\"_blank\"  rel=\"noopener noreferrer\"  aria-label=\"Llegir o descarregar la circular en pdf\"><span class='avia_button_icon avia_button_icon_left avia-svg-icon avia-font-svg_entypo-fontello' data-av_svg_icon='attach' data-av_iconset='svg_entypo-fontello'><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"30\" height=\"32\" viewBox=\"0 0 30 32\" preserveAspectRatio=\"xMidYMid meet\" aria-labelledby='av-svg-title-1' aria-describedby='av-svg-desc-1' role=\"graphics-symbol\">\n<title id='av-svg-title-1'>Attach<\/title>\n<desc id='av-svg-desc-1'>Attach<\/desc>\n<path d=\"M7.808 31.68q-3.264 0-5.44-2.304-2.304-2.24-2.368-5.312t2.688-6.080l15.872-15.872q2.56-2.56 5.568-1.728 1.408 0.384 2.528 1.504t1.504 2.528q0.832 3.072-1.728 5.632l-15.168 15.168q-1.28 1.28-2.816 1.472-1.536 0.128-2.56-0.896-0.96-0.768-0.864-2.368t1.504-2.944l10.624-10.688q0.768-0.832 1.6 0t0 1.6l-10.624 10.624q-1.408 1.408-0.64 2.24 0.384 0.256 0.768 0.192 0.768-0.128 1.472-0.832l15.168-15.168q1.6-1.6 1.088-3.456-0.512-1.92-2.432-2.432-1.728-0.448-3.456 1.152l-15.808 15.808q-2.112 2.432-2.048 4.576t1.664 3.744q1.6 1.536 3.744 1.6t4.512-1.984l15.872-15.808q0.768-0.768 1.6 0 0.832 0.704 0 1.536l-15.872 15.872q-2.624 2.624-5.952 2.624z\"><\/path>\n<\/svg><\/span><span class='avia_iconbox_title' >Llegir o descarregar la circular en pdf<\/span><\/a><\/div>\n<div  class='hr av-av_hr-bca31578670ae9d408d6d6d291fc57a6 hr-default  avia-builder-el-4  el_after_av_button  el_before_av_slideshow '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div  class='avia-slideshow av-mvp1dkeg-1522a237af0cae64cae871c1f5bc4b60 avia-slideshow-featured av_slideshow avia-slide-slider  avia-builder-el-5  el_after_av_hr  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: 29.696132596685%;'><li  class='avia-slideshow-slide av-mvp1dkeg-1522a237af0cae64cae871c1f5bc4b60__0  av-single-slide slide-1 slide-odd'><div data-rel='slideshow-1' class='avia-slide-wrap '   ><img fetchpriority=\"high\" decoding=\"async\" loading=\"eager\" class=\"wp-image-34698 avia-img-lazy-loading-not-34698\"  src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2026\/10\/sostenibilidad-3.-Brote-en-un-tubo.-MB-1448x430.jpg\" width=\"1448\" height=\"430\" title='Informaci\u00f3n sobre sostenibilidad: recomendaciones a la espera de la transposici\u00f3n de la directiva' alt=''  itemprop=\"thumbnailUrl\"   \/><\/div><\/li><\/ul><\/div>\n<section  class='av_textblock_section av-mvp1hqnw-aa4d57306b0c35774cf863001b4d9b68 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>L&#8217;Institut de Comptabilitat i Auditoria de Comptes (ICAC) i la Comissi\u00f3 Nacional del Mercat de Valors (CMNV) han publicat un comunicat amb consells per orientar les entitats sobre la preparaci\u00f3 i revisi\u00f3 de la informaci\u00f3 sobre sostenibilitat.<\/p>\n<p>Es tracta del tercer comunicat que publiquen sobre el tema, seguint als de 2024 i 2025, i respon als interrogants que obre l&#8217;eventualitat que el pr\u00f2xim 31 de desembre la legislaci\u00f3 espanyola no s&#8217;hagi adaptat a la\u00a0Directiva (UE) 2022\/2464, de 14 de desembre de 2022 sobre informaci\u00f3 corporativa en mat\u00e8ria de sostenibilitat (CSRD en les seves sigles angleses) i\u00a0amb la finalitat que la informaci\u00f3 que es presenta a Espanya sigui equiparable a l&#8217;europea.<\/p>\n<p>Aix\u00ed, en el context actual i despr\u00e9s de la modificaci\u00f3 de la CSRD mitjan\u00e7ant la Directiva (UE) 2026\/470, els Estats membres tenen temps fins al 19 de mar\u00e7 de 2027 per\u00a0 incorporar aquesta normativa als seus ordenaments jur\u00eddics. Aix\u00ed mateix, l&#8217;\u00e0mbit d&#8217;aplicaci\u00f3 obligatori queda limitat a empreses de m\u00e9s de 1.000 empleats i una xifra de negocis superior a 450 milions d&#8217;euros. Per a les entitats excloses d&#8217;aquest \u00e0mbit, es preveu l&#8217;adopci\u00f3 de l&#8217;est\u00e0ndard voluntari (VSME) de l&#8217;EFRAG.<\/p>\n<p>Tal com passava amb els comunicats conjunts anteriors, l&#8217;ICAC i la CNMV recomanen:<\/p>\n<ul>\n<li>Que les entitats amb m\u00e9s de 1.000 empleats elaborin i publiquin l&#8217;Estat d&#8217;Informaci\u00f3 No Financera (*EINF) considerant les ESRS (<em>European Sustainability Reporting Standards<\/em> o Normes Europees d&#8217;Informaci\u00f3 sobre Sostenibilitat), sense perjudici del compliment dels requisits de la Llei 11\/2018.<\/li>\n<li>Que les entitats amb menys de 1.000 empleats valorin la conveni\u00e8ncia d&#8217;aplicar les ESRS o, alternativament, l&#8217;est\u00e0ndard voluntari.<\/li>\n<\/ul>\n<p>En tot cas, les entitats espanyoles continuen subjectes a les obligacions previstes a la Llei 11\/2018, en mat\u00e8ria d&#8217;elaboraci\u00f3 i verificaci\u00f3 de l&#8217;Estat d&#8217;Informaci\u00f3 No Financera, havent de continuar complint-les mentre aquesta norma sigui vigent.<\/p>\n<p style=\"text-align: right;\"><b><span data-contrast=\"auto\">Mireia Guarro \u00b7<\/span><\/b><span data-contrast=\"auto\"> mireia.guarro@pich.bnfix.com<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<p style=\"text-align: right;\"><span data-contrast=\"auto\">S\u00f2cia de BNFIX PICH Auditors<\/span><span data-ccp-props=\"{\">\u00a0<\/span><\/p>\n<\/div><\/section>\n<div  class='avia-button-wrap av-mvp1lu2t-9bed6ad0ba8ce73c0cec9a2f04b08fab-wrap avia-button-center  avia-builder-el-7  el_after_av_textblock  avia-builder-el-last '><a href='https:\/\/www.cnmv.es\/webservices\/verdocumento\/ver?t=%7bc8a4b236-3a54-4625-bb20-cad85b32cec1%7d'  class='avia-button av-mvp1lu2t-9bed6ad0ba8ce73c0cec9a2f04b08fab av-link-btn avia-icon_select-yes-left-icon avia-size-small avia-position-center av-icon-on-hover avia-color-theme-color'   aria-label=\"Comunicat de l\u2019ICAC i la CNMV\"><span class='avia_button_icon avia_button_icon_left avia-svg-icon avia-font-svg_entypo-fontello' data-av_svg_icon='attach' data-av_iconset='svg_entypo-fontello'><svg version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"30\" height=\"32\" viewBox=\"0 0 30 32\" preserveAspectRatio=\"xMidYMid meet\" aria-labelledby='av-svg-title-2' aria-describedby='av-svg-desc-2' role=\"graphics-symbol\">\n<title id='av-svg-title-2'>Attach<\/title>\n<desc id='av-svg-desc-2'>Attach<\/desc>\n<path d=\"M7.808 31.68q-3.264 0-5.44-2.304-2.304-2.24-2.368-5.312t2.688-6.080l15.872-15.872q2.56-2.56 5.568-1.728 1.408 0.384 2.528 1.504t1.504 2.528q0.832 3.072-1.728 5.632l-15.168 15.168q-1.28 1.28-2.816 1.472-1.536 0.128-2.56-0.896-0.96-0.768-0.864-2.368t1.504-2.944l10.624-10.688q0.768-0.832 1.6 0t0 1.6l-10.624 10.624q-1.408 1.408-0.64 2.24 0.384 0.256 0.768 0.192 0.768-0.128 1.472-0.832l15.168-15.168q1.6-1.6 1.088-3.456-0.512-1.92-2.432-2.432-1.728-0.448-3.456 1.152l-15.808 15.808q-2.112 2.432-2.048 4.576t1.664 3.744q1.6 1.536 3.744 1.6t4.512-1.984l15.872-15.808q0.768-0.768 1.6 0 0.832 0.704 0 1.536l-15.872 15.872q-2.624 2.624-5.952 2.624z\"><\/path>\n<\/svg><\/span><span class='avia_iconbox_title' >Comunicat de l\u2019ICAC i la CNMV<\/span><\/a><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":34698,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[156],"tags":[412,1939,1016,622],"class_list":["post-34716","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-circulares-ca","tag-auditoria-2-ca","tag-csrd","tag-directiva-ca","tag-sostenibilidad-ca"],"_links":{"self":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/34716","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=34716"}],"version-history":[{"count":7,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/34716\/revisions"}],"predecessor-version":[{"id":34725,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/34716\/revisions\/34725"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media\/34698"}],"wp:attachment":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media?parent=34716"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/categories?post=34716"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/tags?post=34716"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}