{"id":45392,"date":"2025-12-16T15:41:30","date_gmt":"2025-12-16T14:41:30","guid":{"rendered":"https:\/\/amec.es\/anticipat\/alertes-i-oportunitats\/noves-guies-efrag-per-a-informes-de-sostenibilitat\/"},"modified":"2025-12-16T15:54:00","modified_gmt":"2025-12-16T14:54:00","slug":"noves-guies-efrag-per-a-informes-de-sostenibilitat","status":"publish","type":"page","link":"https:\/\/amec.es\/ca\/anticipat\/alertes-i-oportunitats\/noves-guies-efrag-per-a-informes-de-sostenibilitat\/","title":{"rendered":"Noves guies EFRAG per a informes de sostenibilitat"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"45392\" class=\"elementor elementor-45392 elementor-45386\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-17fdedc6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"17fdedc6\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5b1e1251\" data-id=\"5b1e1251\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-47ecafd6 elementor-widget elementor-widget-heading\" data-id=\"47ecafd6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/amec.es\/ca\/category\/alertes-i-tendencies-exclusives\/\" rel=\"tag\">Alertes i tend\u00e8ncies exclusives<\/a><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-45ca2d4e elementor-widget elementor-widget-spacer\" data-id=\"45ca2d4e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-110d24a8 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"110d24a8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-50666dcb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"50666dcb\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3ed210a3\" data-id=\"3ed210a3\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-533ac2fd elementor-widget elementor-widget-heading\" data-id=\"533ac2fd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Noves guies EFRAG per a informes de sostenibilitat<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2ddf4c8c elementor-widget elementor-widget-spacer\" data-id=\"2ddf4c8c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4baca494 elementor-widget elementor-widget-text-editor\" data-id=\"4baca494\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t16 de desembre de 2025\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-115cb81 elementor-widget elementor-widget-text-editor\" data-id=\"115cb81\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong><span class=\"TextRun SCXW83409193 BCX0\" lang=\"ES-ES\" xml:lang=\"ES-ES\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW83409193 BCX0\">EFRAG ha publicat tres noves guies de suport adre\u00e7ades a les pimes per facilitar l&#8217;elaboraci\u00f3 d&#8217;informes de sostenibilitat d&#8217;acord amb l&#8217;Est\u00e0ndard Europeu Voluntari d&#8217;Informaci\u00f3 sobre Sostenibilitat (VSME), amb un enfocament pr\u00e0ctic i adaptat a les seves capacitats.<\/span><\/span><\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6b285f72 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"6b285f72\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4c444e85 elementor-widget elementor-widget-text-editor\" data-id=\"4c444e85\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span data-contrast=\"auto\">Aquestes guies estan dissenyades espec\u00edficament per a empreses de menys de 250 empleats i responen als aspectes que les pimes mateixes van identificar com a m\u00e9s complexos durant la consulta p\u00fablica i la prova de camp de l&#8217;est\u00e0ndard VSME.<\/span> <b><span data-contrast=\"auto\">El seu objectiu \u00e9s oferir eines llestes per utilitzar, amb exemples clars i casos pr\u00e0ctics<\/span><\/b> <span data-contrast=\"auto\">, que redueixin la complexitat del proc\u00e9s de reporti.<\/span><span data-ccp-props=\"{}\"> <\/span><\/p><p><b><span data-contrast=\"auto\">Eines pr\u00e0ctiques per a l&#8217;aplicaci\u00f3 de l&#8217;est\u00e0ndard VSME<\/span><\/b><span data-ccp-props=\"{}\"> <\/span><\/p><p><span data-contrast=\"auto\">El primer document inclou una<\/span> <b><span data-contrast=\"auto\">llista d&#8217;exemples il\u00b7lustratius de pr\u00e0ctiques, pol\u00edtiques i iniciatives futures<\/span><\/b><span data-contrast=\"auto\">, no obligat\u00f2ries i aplicables a qualsevol sector. Els exemples inclouen els deu \u00e0mbits de sostenibilitat de l&#8217;est\u00e0ndard \u2013com ara canvi clim\u00e0tic, contaminaci\u00f3 o \u00fas de l&#8217;aigua\u2013 i estan organitzats per nivells de complexitat. Aquesta informaci\u00f3 s&#8217;integrar\u00e0 com a men\u00fa desplegable a la propera actualitzaci\u00f3 de la plantilla digital VSME.  <\/span><span data-ccp-props=\"{}\"> <\/span><\/p><p><span data-contrast=\"auto\">La segona guia se centra en l&#8217;\u00e0mbit clim\u00e0tic i proporciona<\/span> <b><span data-contrast=\"auto\">orientaci\u00f3 pas per pas per definir objectius de reducci\u00f3 d&#8217;emissions de gasos amb efecte d&#8217;hivernacle<\/span><\/b><span data-contrast=\"auto\">. A m\u00e9s, inclou recomanacions espec\u00edfiques per a pimes de sectors amb un alt impacte clim\u00e0tic que optin per desenvolupar un pla de transici\u00f3 clim\u00e0tica, acompanyades de cinc estudis de cas simulats.<\/span><span data-ccp-props=\"{}\"> <\/span><\/p><p><span data-contrast=\"auto\">El tercer document aborda la<\/span> <b><span data-contrast=\"auto\">identificaci\u00f3 i comunicaci\u00f3 d&#8217;incidents greus relacionats amb els drets humans a la cadena de valor<\/span><\/b><span data-contrast=\"auto\">. A trav\u00e9s d&#8217;exemples concrets \u2013relatius a treballadors de la cadena de valor, comunitats afectades i consumidors\u2013, la guia ajuda les pimes a preparar les seves declaracions, excloent-ne els incidents vinculats al seu propi talent intern.<\/span><span data-ccp-props=\"{}\"> <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-12b6a325 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"12b6a325\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-2444ec33\" data-id=\"2444ec33\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-ba0d5d3 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"ba0d5d3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c22115 elementor-widget elementor-widget-heading\" data-id=\"1c22115\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Recursos<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-67733a78 elementor-widget elementor-widget-text-editor\" data-id=\"67733a78\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"TextRun SCXW182248283 BCX0\" lang=\"ES-ES\" xml:lang=\"ES-ES\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW182248283 BCX0\">Pots consultar els detalls complets i descarregar les guies en aquest enlla\u00e7 oficial:  <\/span><\/span><\/p><p><a class=\"Hyperlink SCXW182248283 BCX0\" href=\"https:\/\/www.efrag.org\/en\/news-and-calendar\/news\/three-new-efrag-guides-now-available-to-support-smes-in-sustainability-reporting?utm_source=chatgpt.com\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"TextRun Underlined SCXW182248283 BCX0\" lang=\"ES-ES\" xml:lang=\"ES-ES\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW182248283 BCX0\" data-ccp-charstyle=\"Hyperlink\">https:\/\/www.efrag.org\/en\/news-and-calendar\/news\/three-new-efrag-guides-now-available-to-support-smes-in-sustainability-reporting<\/span><\/span><\/a><span class=\"EOP SCXW182248283 BCX0\" data-ccp-props=\"{}\"> <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3dd24adf elementor-widget elementor-widget-spacer\" data-id=\"3dd24adf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-335c84c8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"335c84c8\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3fd47285\" data-id=\"3fd47285\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2f783d31 elementor-widget elementor-widget-heading\" data-id=\"2f783d31\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Vols m\u00e9s informaci\u00f3? Contacta'ns! <\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1d4c2141 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"1d4c2141\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-5e2e22d2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5e2e22d2\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-78542704\" data-id=\"78542704\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-43d95202 elementor-widget elementor-widget-image\" data-id=\"43d95202\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"600\" src=\"https:\/\/amec.es\/wp-content\/uploads\/2024\/10\/Nuria-Gusi.jpg\" class=\"attachment-large size-large wp-image-24092\" alt=\"\" srcset=\"https:\/\/amec.es\/wp-content\/uploads\/2024\/10\/Nuria-Gusi.jpg 1024w, https:\/\/amec.es\/wp-content\/uploads\/2024\/10\/Nuria-Gusi-300x225.jpg 300w, https:\/\/amec.es\/wp-content\/uploads\/2024\/10\/Nuria-Gusi-600x450.jpg 600w, https:\/\/amec.es\/wp-content\/uploads\/2024\/10\/Nuria-Gusi-768x576.jpg 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-691eba70\" data-id=\"691eba70\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-270c8343 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"270c8343\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-user-circle\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Nuria Gusi<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-briefcase\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Intel\u00b7lig\u00e8ncia i Capacitaci\u00f3<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<i aria-hidden=\"true\" class=\"fas fa-envelope\"><\/i>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">ngusi@amec.es<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1e6368bd elementor-widget elementor-widget-spacer\" data-id=\"1e6368bd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>EFRAG ha publicat tres noves guies de suport adre\u00e7ades a les pimes per facilitar l&#8217;elaboraci\u00f3 d&#8217;informes de sostenibilitat d&#8217;acord amb l&#8217;Est\u00e0ndard Europeu Voluntari d&#8217;Informaci\u00f3 sobre Sostenibilitat (VSME), amb un enfocament pr\u00e0ctic i adaptat a les seves capacitats. Aquestes guies estan dissenyades espec\u00edficament per a empreses de menys de 250 empleats i responen als aspectes que [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":0,"parent":5934,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_canvas","meta":{"inline_featured_image":false,"footnotes":""},"categories":[219],"tags":[],"class_list":["post-45392","page","type-page","status-publish","hentry","category-alertes-i-tendencies-exclusives"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Noves guies EFRAG per a informes de sostenibilitat | amec Positive Industry<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/amec.es\/ca\/anticipat\/alertes-i-oportunitats\/noves-guies-efrag-per-a-informes-de-sostenibilitat\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Noves guies EFRAG per a informes de sostenibilitat | amec Positive Industry\" \/>\n<meta property=\"og:description\" content=\"EFRAG ha publicat tres noves guies de suport adre\u00e7ades a les pimes per facilitar l&#8217;elaboraci\u00f3 d&#8217;informes de sostenibilitat d&#8217;acord amb l&#8217;Est\u00e0ndard Europeu Voluntari d&#8217;Informaci\u00f3 sobre Sostenibilitat (VSME), amb un enfocament pr\u00e0ctic i adaptat a les seves capacitats. Aquestes guies estan dissenyades espec\u00edficament per a empreses de menys de 250 empleats i responen als aspectes que [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/amec.es\/ca\/anticipat\/alertes-i-oportunitats\/noves-guies-efrag-per-a-informes-de-sostenibilitat\/\" \/>\n<meta property=\"og:site_name\" content=\"amec Positive Industry\" \/>\n<meta property=\"article:modified_time\" content=\"2025-12-16T14:54:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/amec.es\/wp-content\/uploads\/2024\/10\/Nuria-Gusi.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1024\" \/>\n\t<meta property=\"og:image:height\" content=\"768\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Temps estimat de lectura\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minuts\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/amec.es\\\/ca\\\/anticipat\\\/alertes-i-oportunitats\\\/noves-guies-efrag-per-a-informes-de-sostenibilitat\\\/\",\"url\":\"https:\\\/\\\/amec.es\\\/ca\\\/anticipat\\\/alertes-i-oportunitats\\\/noves-guies-efrag-per-a-informes-de-sostenibilitat\\\/\",\"name\":\"Noves guies EFRAG per a informes de sostenibilitat | amec Positive Industry\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/amec.es\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/amec.es\\\/ca\\\/anticipat\\\/alertes-i-oportunitats\\\/noves-guies-efrag-per-a-informes-de-sostenibilitat\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/amec.es\\\/ca\\\/anticipat\\\/alertes-i-oportunitats\\\/noves-guies-efrag-per-a-informes-de-sostenibilitat\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/amec.es\\\/wp-content\\\/uploads\\\/2024\\\/10\\\/Nuria-Gusi.jpg\",\"datePublished\":\"2025-12-16T14:41:30+00:00\",\"dateModified\":\"2025-12-16T14:54:00+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/amec.es\\\/ca\\\/anticipat\\\/alertes-i-oportunitats\\\/noves-guies-efrag-per-a-informes-de-sostenibilitat\\\/#breadcrumb\"},\"inLanguage\":\"ca\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/amec.es\\\/ca\\\/anticipat\\\/alertes-i-oportunitats\\\/noves-guies-efrag-per-a-informes-de-sostenibilitat\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\\\/\\\/amec.es\\\/ca\\\/anticipat\\\/alertes-i-oportunitats\\\/noves-guies-efrag-per-a-informes-de-sostenibilitat\\\/#primaryimage\",\"url\":\"https:\\\/\\\/amec.es\\\/wp-content\\\/uploads\\\/2024\\\/10\\\/Nuria-Gusi.jpg\",\"contentUrl\":\"https:\\\/\\\/amec.es\\\/wp-content\\\/uploads\\\/2024\\\/10\\\/Nuria-Gusi.jpg\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/amec.es\\\/ca\\\/anticipat\\\/alertes-i-oportunitats\\\/noves-guies-efrag-per-a-informes-de-sostenibilitat\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\\\/\\\/amec.es\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Anticipa&#8217;t\",\"item\":\"https:\\\/\\\/amec.es\\\/ca\\\/anticipat\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Alertes i oportunitats\",\"item\":\"https:\\\/\\\/amec.es\\\/ca\\\/anticipat\\\/alertes-i-oportunitats\\\/\"},{\"@type\":\"ListItem\",\"position\":4,\"name\":\"Noves guies EFRAG per a informes de sostenibilitat\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/amec.es\\\/#website\",\"url\":\"https:\\\/\\\/amec.es\\\/\",\"name\":\"amec Positive Industry\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/amec.es\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/amec.es\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ca\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/amec.es\\\/#organization\",\"name\":\"amec Positive Industry\",\"url\":\"https:\\\/\\\/amec.es\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ca\",\"@id\":\"https:\\\/\\\/amec.es\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/amec.es\\\/wp-content\\\/uploads\\\/2023\\\/07\\\/logoamec.png\",\"contentUrl\":\"https:\\\/\\\/amec.es\\\/wp-content\\\/uploads\\\/2023\\\/07\\\/logoamec.png\",\"width\":200,\"height\":48,\"caption\":\"amec Positive Industry\"},\"image\":{\"@id\":\"https:\\\/\\\/amec.es\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Noves guies EFRAG per a informes de sostenibilitat | amec Positive Industry","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/amec.es\/ca\/anticipat\/alertes-i-oportunitats\/noves-guies-efrag-per-a-informes-de-sostenibilitat\/","og_locale":"ca_ES","og_type":"article","og_title":"Noves guies EFRAG per a informes de sostenibilitat | amec Positive Industry","og_description":"EFRAG ha publicat tres noves guies de suport adre\u00e7ades a les pimes per facilitar l&#8217;elaboraci\u00f3 d&#8217;informes de sostenibilitat d&#8217;acord amb l&#8217;Est\u00e0ndard Europeu Voluntari d&#8217;Informaci\u00f3 sobre Sostenibilitat (VSME), amb un enfocament pr\u00e0ctic i adaptat a les seves capacitats. Aquestes guies estan dissenyades espec\u00edficament per a empreses de menys de 250 empleats i responen als aspectes que [&hellip;]","og_url":"https:\/\/amec.es\/ca\/anticipat\/alertes-i-oportunitats\/noves-guies-efrag-per-a-informes-de-sostenibilitat\/","og_site_name":"amec Positive Industry","article_modified_time":"2025-12-16T14:54:00+00:00","og_image":[{"width":1024,"height":768,"url":"https:\/\/amec.es\/wp-content\/uploads\/2024\/10\/Nuria-Gusi.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_misc":{"Temps estimat de lectura":"2 minuts"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/amec.es\/ca\/anticipat\/alertes-i-oportunitats\/noves-guies-efrag-per-a-informes-de-sostenibilitat\/","url":"https:\/\/amec.es\/ca\/anticipat\/alertes-i-oportunitats\/noves-guies-efrag-per-a-informes-de-sostenibilitat\/","name":"Noves guies EFRAG per a informes de sostenibilitat | amec Positive Industry","isPartOf":{"@id":"https:\/\/amec.es\/#website"},"primaryImageOfPage":{"@id":"https:\/\/amec.es\/ca\/anticipat\/alertes-i-oportunitats\/noves-guies-efrag-per-a-informes-de-sostenibilitat\/#primaryimage"},"image":{"@id":"https:\/\/amec.es\/ca\/anticipat\/alertes-i-oportunitats\/noves-guies-efrag-per-a-informes-de-sostenibilitat\/#primaryimage"},"thumbnailUrl":"https:\/\/amec.es\/wp-content\/uploads\/2024\/10\/Nuria-Gusi.jpg","datePublished":"2025-12-16T14:41:30+00:00","dateModified":"2025-12-16T14:54:00+00:00","breadcrumb":{"@id":"https:\/\/amec.es\/ca\/anticipat\/alertes-i-oportunitats\/noves-guies-efrag-per-a-informes-de-sostenibilitat\/#breadcrumb"},"inLanguage":"ca","potentialAction":[{"@type":"ReadAction","target":["https:\/\/amec.es\/ca\/anticipat\/alertes-i-oportunitats\/noves-guies-efrag-per-a-informes-de-sostenibilitat\/"]}]},{"@type":"ImageObject","inLanguage":"ca","@id":"https:\/\/amec.es\/ca\/anticipat\/alertes-i-oportunitats\/noves-guies-efrag-per-a-informes-de-sostenibilitat\/#primaryimage","url":"https:\/\/amec.es\/wp-content\/uploads\/2024\/10\/Nuria-Gusi.jpg","contentUrl":"https:\/\/amec.es\/wp-content\/uploads\/2024\/10\/Nuria-Gusi.jpg"},{"@type":"BreadcrumbList","@id":"https:\/\/amec.es\/ca\/anticipat\/alertes-i-oportunitats\/noves-guies-efrag-per-a-informes-de-sostenibilitat\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Portada","item":"https:\/\/amec.es\/"},{"@type":"ListItem","position":2,"name":"Anticipa&#8217;t","item":"https:\/\/amec.es\/ca\/anticipat\/"},{"@type":"ListItem","position":3,"name":"Alertes i oportunitats","item":"https:\/\/amec.es\/ca\/anticipat\/alertes-i-oportunitats\/"},{"@type":"ListItem","position":4,"name":"Noves guies EFRAG per a informes de sostenibilitat"}]},{"@type":"WebSite","@id":"https:\/\/amec.es\/#website","url":"https:\/\/amec.es\/","name":"amec Positive Industry","description":"","publisher":{"@id":"https:\/\/amec.es\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/amec.es\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ca"},{"@type":"Organization","@id":"https:\/\/amec.es\/#organization","name":"amec Positive Industry","url":"https:\/\/amec.es\/","logo":{"@type":"ImageObject","inLanguage":"ca","@id":"https:\/\/amec.es\/#\/schema\/logo\/image\/","url":"https:\/\/amec.es\/wp-content\/uploads\/2023\/07\/logoamec.png","contentUrl":"https:\/\/amec.es\/wp-content\/uploads\/2023\/07\/logoamec.png","width":200,"height":48,"caption":"amec Positive Industry"},"image":{"@id":"https:\/\/amec.es\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/amec.es\/ca\/wp-json\/wp\/v2\/pages\/45392","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/amec.es\/ca\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/amec.es\/ca\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/amec.es\/ca\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/amec.es\/ca\/wp-json\/wp\/v2\/comments?post=45392"}],"version-history":[{"count":1,"href":"https:\/\/amec.es\/ca\/wp-json\/wp\/v2\/pages\/45392\/revisions"}],"predecessor-version":[{"id":45394,"href":"https:\/\/amec.es\/ca\/wp-json\/wp\/v2\/pages\/45392\/revisions\/45394"}],"up":[{"embeddable":true,"href":"https:\/\/amec.es\/ca\/wp-json\/wp\/v2\/pages\/5934"}],"wp:attachment":[{"href":"https:\/\/amec.es\/ca\/wp-json\/wp\/v2\/media?parent=45392"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/amec.es\/ca\/wp-json\/wp\/v2\/categories?post=45392"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/amec.es\/ca\/wp-json\/wp\/v2\/tags?post=45392"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}