{"id":110044,"date":"2021-12-22T09:42:19","date_gmt":"2021-12-22T09:42:19","guid":{"rendered":"https:\/\/raed.academy\/?p=110044"},"modified":"2021-12-23T11:55:17","modified_gmt":"2021-12-23T11:55:17","slug":"tendencies-internacionals-sobre-informes-de-sostenibilitat","status":"publish","type":"post","link":"https:\/\/raed.academy\/ca\/tendencies-internacionals-sobre-informes-de-sostenibilitat\/","title":{"rendered":"Tend\u00e8ncies internacionals sobre informes de sostenibilitat"},"content":{"rendered":"

Jos\u00e9 Antonio Gonz\u00e1lez<\/strong>, vicepresident del Col\u00b7legi de Censors Jurats de Comptes de Catalunya<\/strong> i col\u00b7laborador de la Reial Acad\u00e8mia Europea de Doctors-Barcelona 1914<\/strong> (RAED), presenta a la comunitat acad\u00e8mica les conclusions de la sessi\u00f3 que va moderar durant la Jornada sobre Informaci\u00f3n no Financera<\/strong><\/a> organitzada pel mateix Col\u00b7legi i la RAED el passat 2 de desembre amb el t\u00edtol “Tend\u00e8ncies internacionals sobre informes de sostenibilitat”<\/strong>. Hi van participar Jordi Mart\u00ed<\/strong><\/em><\/a>, professor d’Economia i Comptabilitat de la Universitat de Barcelona<\/strong> i acad\u00e8mic de n\u00famero i membre de la Junta de Govern<\/strong> de la RAED, Carlos Cerd\u00e1n<\/strong>, director de Responsabilitat Social Corporativa i Sostenibilitat a RSM<\/strong>, i Laura G\u00f3mez<\/strong>, consultora de Sostenibilitat i Riscos a Deloitte<\/strong>.<\/p>\n

Tend\u00e8ncies internacionals sobre informes de sostenibilitat<\/h2>\n

La informaci\u00f3 no financera constitueix un aspecte molt rellevant en relaci\u00f3 amb la demanda creixent de transpar\u00e8ncia per part de la societat per tal de refor\u00e7ar la confian\u00e7a en les informacions facilitades per les empreses. Avui dia constitueixen temes sensibles per a la societat: les q\u00fcestions socials, de gesti\u00f3 de les persones, els temes mediambientals, els drets humans, la lluita contra la corrupci\u00f3 i el suborn. En molts casos, la informaci\u00f3 no financera \u00e9s m\u00e9s rellevant que la financera per als grups d’inter\u00e8s. Per posar algun exemple pensem en gestors d’escoles, hospitals, centres assistencials, universitats…<\/p>\n

\"\"En aquest context de cont\u00ednua transformaci\u00f3 els inversors han comen\u00e7at a incorporar la preocupaci\u00f3 pels aspectes socials, mediambientals, \u00e8tics i de bon govern que afecten les empreses, cosa que han anomenat aspectes ESG (Environmental, Social and Governance). El m\u00f3n financer i els mercats de capitals es mostren cada cop m\u00e9s sensibles i actius a l’hora de valorar els aspectes ESG i incorporar-los a la seva gesti\u00f3.<\/p>\n

Per al futur de les empreses, s\u00f3n essencials dues transformacions del seu model de negoci: la transformaci\u00f3 tecnol\u00f2gica, associada a la digitalitzaci\u00f3; i l’acceptaci\u00f3 de la seva responsabilitat social, associada al desenvolupament sostenible, com els Objectius de Desenvolupament Sostenible<\/strong> (ODS), promoguts per l’Agenda 2030<\/strong> de l’Organitzaci\u00f3 de les Nacions Unides<\/strong> (ONU), els defineixen.<\/p>\n

L’atenci\u00f3 a les q\u00fcestions que recull l’estat d’informaci\u00f3 no financera (EINF) establert obligat\u00f2riament pels governs per a determinades empreses com a resposta a directives europees, \u00e9s essencial per a l’efici\u00e8ncia i la sostenibilitat de les empreses, m\u00e9s enll\u00e0 de les consideracions respecte del comprom\u00eds \u00e8tic i social. M\u00e9s enll\u00e0 del capital financer, altres capitals s\u00f3n essencials per a la sostenibilitat i el desenvolupament de les empreses, com ara el capital natural, l’hum\u00e0, l’intel\u00b7lectual o el social i relacional. La normativa que introdueix l’EINF va m\u00e9s enll\u00e0 de la Responsabilitat Social Empresarial<\/strong> (RSE). Atorga a la informaci\u00f3 del que passa en relaci\u00f3 amb temes com els aspectes socials i mediambientals, la categoria de b\u00e9 p\u00fablic, de manera que, en nom de l’inter\u00e8s general, les empreses han d’informar sobre aquests temes, aix\u00ed com sotmetre a verificaci\u00f3 aquests informes.<\/p>\n

IFAC<\/strong>,\u00a0Aicpa & Cima<\/strong> i Audit Analytics<\/strong> van publicar el juny del 2021 un estudi sobre la situaci\u00f3 de l’assegurament de la informaci\u00f3 sobre sostenibilitat. Aquest estudi ha analitzat 1.400 empreses de tot el m\u00f3n i ajuda a comprendre millor fins a quin punt les empreses estan informant i obtenint un grau de seguretat sobre la informaci\u00f3 en mat\u00e8ria de sostenibilitat que publiquen, quines normes d’assegurament s’estan fent servir i quines empreses estan proporcionant el servei d’assegurament. En aquest informe es posa de manifest que un 91% de les empreses revisades publiquen cert grau d’informaci\u00f3 en mat\u00e8ria de sostenibilitat. El 51% de les empreses que publiquen informaci\u00f3 en aquest \u00e0mbit assoleixen un cert grau de seguretat sobre ella i el 63% d’aquests enc\u00e0rrecs d’assegurament els va dur a terme una signatura d’auditoria. Es considera imprescindible que aquest tipus d’informaci\u00f3 estigui verificada externament amb l’objectiu d’assegurar-ne la fiabilitat i generar confian\u00e7a a les parts interessades de l’entitat en aquesta informaci\u00f3.<\/p>\n

El 2019 es va presentar el Pacte Verd Europeu<\/strong>. Es considera una eina de lluita contra el canvi clim\u00e0tic, llan\u00e7ada per la Uni\u00f3 Europea, que pret\u00e9n que Europa sigui, el 2050, el primer continent clim\u00e0ticament neutre. La Comissi\u00f3 Europea<\/strong> ha presentat una proposta de revisi\u00f3 de la directiva d’Informaci\u00f3 no Financera per a les bases de la inversi\u00f3 sostenible a la UE. La proposta consisteix en una directiva de report corporatiu en sostenibilitat. Est\u00e0 pendent d’aprovaci\u00f3 al Parlament<\/strong> i al Consell<\/strong>. S’espera la transposici\u00f3 a Espanya l’any 2022 i que s’apliqui als informes referits al 2023.<\/p>\n

Una de les novetats m\u00e9s significatives \u00e9s l’aprovaci\u00f3 l’any 2020 per part de la Comissi\u00f3 Europea de la taxonomia de les finances sostenibles amb l’objectiu d’actuar com a filtre per a la canalitzaci\u00f3 dels fluxos de capital cap a les activitats econ\u00f2miques sostenibles, segons criteris de selecci\u00f3 i indicadors per fomentar les inversions necess\u00e0ries al si de la UE per establir una economia neutra en carboni, resilient i sostenible.<\/p>\n

El Grup Assessor Europeu d’Informaci\u00f3 Financera<\/strong> treballa en l’adopci\u00f3 d’est\u00e0ndards de report normalitzats. El F\u00f2rum Econ\u00f2mic Mundial<\/strong> desenvolupa m\u00e8triques comunes i divulgacions coherents amb la creaci\u00f3 de valor sostenible. Altres entitats com ara Integrated Reporting<\/strong>, Global Reporting Initative<\/strong> o International Financial Reporting Standars<\/strong> estan treballant en un desenvolupament d’un sistema global i complet de “reporting”.<\/p>\n

Els riscos ESG cada vegada tenen m\u00e9s probabilitat d’ocurr\u00e8ncia i m\u00e9s impacte, per la qual cosa \u00e9s imprescindible gestionar-los adequadament per part de les empreses. D’altra banda, els finan\u00e7adors i inversors estan apostant per la sostenibilitat, per la qual cosa \u00e9s imprescindible gestionar i informar en aquest \u00e0mbit. En el transcurs de la sessi\u00f3 tamb\u00e9 es va posar de manifest que les universitats inclouen en els seus plans d’estudi mat\u00e8ries relacionades amb la sostenibilitat. Aquest fet \u00e9s fonamental per a la formaci\u00f3 de professionals en aquest \u00e0mbit.<\/p>\n","protected":false},"excerpt":{"rendered":"

Jos\u00e9 Antonio Gonz\u00e1lez presenta les conclusions de la sessi\u00f3 que va moderar durant la Jornada sobre Informaci\u00f3 no Financera<\/p>\n","protected":false},"author":12,"featured_media":108847,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[233],"tags":[],"class_list":["post-110044","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-economiques-i-empresarials","et-has-post-format-content","et_post_format-et-post-format-standard"],"yoast_head":"\nTend\u00e8ncies internacionals sobre informes de sostenibilitat - Reial Acad\u00e8mia Europea de Doctors<\/title>\n<meta name=\"description\" content=\"Jos\u00e9 Antonio Gonz\u00e1lez presenta les conclusions de la sessi\u00f3 que va moderar durant la Jornada sobre Informaci\u00f3 no Financera\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/raed.academy\/ca\/tendencies-internacionals-sobre-informes-de-sostenibilitat\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tend\u00e8ncies internacionals sobre informes de sostenibilitat - 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