{"id":50701,"date":"2026-03-03T15:39:34","date_gmt":"2026-03-03T14:39:34","guid":{"rendered":"https:\/\/amec.es\/anticipat\/alertes-i-oportunitats\/nova-directiva-redefineix-la-csrd\/"},"modified":"2026-03-03T15:40:55","modified_gmt":"2026-03-03T14:40:55","slug":"nova-directiva-redefineix-la-csrd","status":"publish","type":"page","link":"https:\/\/amec.es\/ca\/anticipat\/alertes-i-oportunitats\/nova-directiva-redefineix-la-csrd\/","title":{"rendered":"Nova Directiva redefineix la CSRD"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"50701\" class=\"elementor elementor-50701 elementor-50696\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7b1dfef8 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7b1dfef8\" 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-12104921\" data-id=\"12104921\" 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-55a41097 elementor-widget elementor-widget-heading\" data-id=\"55a41097\" 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-36aad1a7 elementor-widget elementor-widget-spacer\" data-id=\"36aad1a7\" 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-625c3cc elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"625c3cc\" 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-74d00b44 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"74d00b44\" 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-7ff1af7c\" data-id=\"7ff1af7c\" 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-2c66ba6 elementor-widget elementor-widget-heading\" data-id=\"2c66ba6\" 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\">Nova Directiva redefineix la CSRD<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4232ab08 elementor-widget elementor-widget-spacer\" data-id=\"4232ab08\" 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-290fde19 elementor-widget elementor-widget-text-editor\" data-id=\"290fde19\" 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\t3 de mar\u00e7 de 2026\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-7acbcf75 elementor-widget elementor-widget-text-editor\" data-id=\"7acbcf75\" 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 SCXW6769628 BCX0\" lang=\"ES-ES\" xml:lang=\"ES-ES\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW6769628 BCX0\">La Uni\u00f3 Europea aprova la Directiva (UE) 2026\/470, que modifica el marc de<\/span> <span class=\"NormalTextRun SpellingErrorV2Themed SCXW6769628 BCX0\">reporting<\/span> <span class=\"NormalTextRun SCXW6769628 BCX0\">de sostenibilitat i dilig\u00e8ncia deguda, n&#8217;ajusta l&#8217;abast, retarda obligacions i obre una nova fase de transposici\u00f3 a Espanya fins al mar\u00e7 del 2027.<\/span><\/span><span class=\"EOP SCXW6769628 BCX0\" data-ccp-props=\"{}\"> <\/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-48ac2942 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"48ac2942\" 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-4e7a0e52 elementor-widget elementor-widget-text-editor\" data-id=\"4e7a0e52\" 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><b><span data-contrast=\"auto\">Publicaci\u00f3 i entrada en vigor<\/span><\/b><span data-ccp-props=\"{}\"> <\/span><\/p><p><span data-contrast=\"auto\">El 24 de febrer del 2026 es va aprovar formalment la<\/span> <b><span data-contrast=\"auto\">Directiva (UE) 2026\/470<\/span><\/b><span data-contrast=\"auto\">, publicada el 26 de febrer de 2026 al Diari Oficial de la Uni\u00f3 Europea. La norma entrar\u00e0 en vigor 20 dies despr\u00e9s de la seva publicaci\u00f3, previsiblement el mar\u00e7 del 2026 . <\/span><span data-ccp-props=\"{}\"> <\/span><\/p><p><span data-contrast=\"auto\">Com que es tracta d&#8217;una Directiva, no \u00e9s aplicable directament i requereix la seva transposici\u00f3 a l&#8217;ordenament jur\u00eddic nacional.<\/span><span data-ccp-props=\"{}\"> <\/span><\/p><p><span data-ccp-props=\"{}\"> <\/span><\/p><p><b><span data-contrast=\"auto\">Com canvien els llindars de mida?<\/span><\/b><span data-ccp-props=\"{}\"> <\/span><\/p><p><span data-contrast=\"auto\">Un dels canvis estructurals m\u00e9s rellevants afecta directament el per\u00edmetre d\u00bfempreses obligades a reportar informaci\u00f3 de sostenibilitat.<\/span><span data-ccp-props=\"{}\"> <\/span><\/p><p><span data-contrast=\"auto\">Amb la nova redacci\u00f3, estaran obligades \u00fanicament les empreses que:<\/span><span data-ccp-props=\"{}\"> <\/span><\/p><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"2\" data-list-defn-props=\"{\"335552541\":1,\"335559685\":720,\"335559991\":360,\"469769226\":\"Symbol\",\"469769242\":[8226],\"469777803\":\"left\",\"469777804\":\"\uf0b7\",\"469777815\":\"multilevel\"}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Superen els<\/span> <b><span data-contrast=\"auto\">450 milions d&#8217;euros de volum de negoci net<\/span><\/b> <span data-contrast=\"auto\">, i<\/span><span data-ccp-props=\"{}\"> <\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"2\" data-list-defn-props=\"{\"335552541\":1,\"335559685\":720,\"335559991\":360,\"469769226\":\"Symbol\",\"469769242\":[8226],\"469777803\":\"left\",\"469777804\":\"\uf0b7\",\"469777815\":\"multilevel\"}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Superin la<\/span> <b><span data-contrast=\"auto\">mitjana de 1.000 empleats durant l&#8217;exercici<\/span><\/b> <span data-contrast=\"auto\">.<\/span><span data-ccp-props=\"{}\"> <\/span><\/li><\/ul><p><span data-contrast=\"auto\">Aquest criteri s&#8217;aplica tant a empreses individuals com a grups consolidats i emissors.<\/span><span data-ccp-props=\"{}\"> <\/span><\/p><p><span data-contrast=\"auto\">La modificaci\u00f3 suposa:<\/span><span data-ccp-props=\"{}\"> <\/span><\/p><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"3\" data-list-defn-props=\"{\"335552541\":1,\"335559685\":720,\"335559991\":360,\"469769226\":\"Symbol\",\"469769242\":[8226],\"469777803\":\"left\",\"469777804\":\"\uf0b7\",\"469777815\":\"multilevel\"}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">L&#8217;exclusi\u00f3 de nombroses empreses inicialment incloses al calendari de la<\/span> <b><span data-contrast=\"auto\">Directiva (UE) 2022\/2464<\/span><\/b> <span data-contrast=\"auto\">.<\/span><span data-ccp-props=\"{}\"> <\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"3\" data-list-defn-props=\"{\"335552541\":1,\"335559685\":720,\"335559991\":360,\"469769226\":\"Symbol\",\"469769242\":[8226],\"469777803\":\"left\",\"469777804\":\"\uf0b7\",\"469777815\":\"multilevel\"}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">L&#8217;eliminaci\u00f3 de l&#8217;obligaci\u00f3 per a pimes cotitzades a mercats regulats.<\/span><span data-ccp-props=\"{}\"> <\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"3\" data-list-defn-props=\"{\"335552541\":1,\"335559685\":720,\"335559991\":360,\"469769226\":\"Symbol\",\"469769242\":[8226],\"469777803\":\"left\",\"469777804\":\"\uf0b7\",\"469777815\":\"multilevel\"}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">Una concentraci\u00f3 del r\u00e8gim en companyies de m\u00e9s dimensi\u00f3 i impacte.<\/span><span data-ccp-props=\"{}\"> <\/span><\/li><\/ul><p><b><span data-contrast=\"auto\">L&#8217;ajustament redueix significativament el nombre d&#8217;entitats obligades i en refor\u00e7a el principi de proporcionalitat.<\/span><\/b><span data-ccp-props=\"{}\"> <\/span><\/p><p><span data-contrast=\"auto\">En el cas de filials i sucursals d&#8217;empreses de pa\u00efsos tercers, tamb\u00e9 s&#8217;eleven els llindars de volum de negoci que activen l&#8217;obligaci\u00f3 de publicaci\u00f3.<\/span><span data-ccp-props=\"{}\"> <\/span><\/p><p><span data-ccp-props=\"{}\"> <\/span><\/p><p><b><span data-contrast=\"auto\">Simplificaci\u00f3 del reporting de sostenibilitat<\/span><\/b><span data-ccp-props=\"{}\"> <\/span><\/p><p><span data-contrast=\"auto\">La Directiva incorpora un conjunt de mesures destinades a reduir la c\u00e0rrega administrativa i racionalitzar el sistema dinformaci\u00f3 ASG.<\/span><span data-ccp-props=\"{}\"> <\/span><\/p><p><span data-contrast=\"auto\">Entre les principals decisions adoptades destaquen:<\/span><span data-ccp-props=\"{}\"> <\/span><\/p><p><b><span data-contrast=\"auto\">Revisi\u00f3 de les normes europees d&#8217;informaci\u00f3 sobre sostenibilitat (NEIS\/ESRS)<\/span><\/b><br> <span data-contrast=\"auto\">La Comissi\u00f3 haur\u00e0 de reformar el primer paquet normatiu per a:<\/span><span data-ccp-props=\"{}\"> <\/span><\/p><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"4\" data-list-defn-props=\"{\"335552541\":1,\"335559685\":720,\"335559991\":360,\"469769226\":\"Symbol\",\"469769242\":[8226],\"469777803\":\"left\",\"469777804\":\"\uf0b7\",\"469777815\":\"multilevel\"}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Eliminar punts de dades considerats menys rellevants.<\/span><span data-ccp-props=\"{}\"> <\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"4\" data-list-defn-props=\"{\"335552541\":1,\"335559685\":720,\"335559991\":360,\"469769226\":\"Symbol\",\"469769242\":[8226],\"469777803\":\"left\",\"469777804\":\"\uf0b7\",\"469777815\":\"multilevel\"}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Prioritzar indicadors quantitatius davant de descripcions extenses.<\/span><span data-ccp-props=\"{}\"> <\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"4\" data-list-defn-props=\"{\"335552541\":1,\"335559685\":720,\"335559991\":360,\"469769226\":\"Symbol\",\"469769242\":[8226],\"469777803\":\"left\",\"469777804\":\"\uf0b7\",\"469777815\":\"multilevel\"}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">Distingir amb claredat entre requisits obligatoris i voluntaris.<\/span><span data-ccp-props=\"{}\"> <\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"4\" data-list-defn-props=\"{\"335552541\":1,\"335559685\":720,\"335559991\":360,\"469769226\":\"Symbol\",\"469769242\":[8226],\"469777803\":\"left\",\"469777804\":\"\uf0b7\",\"469777815\":\"multilevel\"}\" data-aria-posinset=\"4\" data-aria-level=\"1\"><span data-contrast=\"auto\">Aclarir el principi dimport\u00e0ncia relativa.<\/span><span data-ccp-props=\"{}\"> <\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"4\" data-list-defn-props=\"{\"335552541\":1,\"335559685\":720,\"335559991\":360,\"469769226\":\"Symbol\",\"469769242\":[8226],\"469777803\":\"left\",\"469777804\":\"\uf0b7\",\"469777815\":\"multilevel\"}\" data-aria-posinset=\"5\" data-aria-level=\"1\"><span data-contrast=\"auto\">Millorar la coher\u00e8ncia amb una altra legislaci\u00f3 europea i est\u00e0ndards internacionals.<\/span><span data-ccp-props=\"{}\"> <\/span><\/li><\/ul><p><b><span data-contrast=\"auto\">Supressi\u00f3 d&#8217;est\u00e0ndards sectorials obligatoris addicionals<\/span><\/b><br> <span data-contrast=\"auto\">S&#8217;elimina la previsi\u00f3 de desenvolupar noves normes sectorials i evitar una expansi\u00f3 progressiva d&#8217;obligacions.<\/span><span data-ccp-props=\"{}\"> <\/span><\/p><p><b><span data-contrast=\"auto\">Ajustaments en verificaci\u00f3 i auditoria<\/span><\/b><span data-ccp-props=\"{}\"> <\/span><\/p><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"5\" data-list-defn-props=\"{\"335552541\":1,\"335559685\":720,\"335559991\":360,\"469769226\":\"Symbol\",\"469769242\":[8226],\"469777803\":\"left\",\"469777804\":\"\uf0b7\",\"469777815\":\"multilevel\"}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">S&#8217;amplia fins al juliol del 2027 el termini per adoptar normes de verificaci\u00f3 limitada.<\/span><span data-ccp-props=\"{}\"> <\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"5\" data-list-defn-props=\"{\"335552541\":1,\"335559685\":720,\"335559991\":360,\"469769226\":\"Symbol\",\"469769242\":[8226],\"469777803\":\"left\",\"469777804\":\"\uf0b7\",\"469777815\":\"multilevel\"}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">S&#8217;elimina l&#8217;obligaci\u00f3 de desenvolupar normes de verificaci\u00f3 raonables.<\/span><span data-ccp-props=\"{}\"> <\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"5\" data-list-defn-props=\"{\"335552541\":1,\"335559685\":720,\"335559991\":360,\"469769226\":\"Symbol\",\"469769242\":[8226],\"469777803\":\"left\",\"469777804\":\"\uf0b7\",\"469777815\":\"multilevel\"}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">S&#8217;introdueixen r\u00e8gims transitoris simplificats per a auditors de pa\u00efsos tercers.<\/span><span data-ccp-props=\"{}\"> <\/span><\/li><\/ul><p><b><span data-contrast=\"auto\">Claredat en el format digital<\/span><\/b><br> <span data-contrast=\"auto\">Fins que no s&#8217;adoptin normes t\u00e8cniques espec\u00edfiques de marcatge electr\u00f2nic, no \u00e9s obligatori etiquetar digitalment la informaci\u00f3 de sostenibilitat.<\/span><span data-ccp-props=\"{}\"> <\/span><\/p><p><span data-ccp-props=\"{}\"> <\/span><\/p><p><b><span data-contrast=\"auto\">Com protegeix aquesta Directiva les pimes a la cadena de valor?<\/span><\/b><span data-ccp-props=\"{}\"> <\/span><\/p><p><span data-contrast=\"auto\">La norma introdueix un l\u00edmit m\u00e0xim d&#8217;informaci\u00f3 que les grans empreses podran exigir a companyies de la cadena de valor amb menys de 1.000 empleats.<\/span><span data-ccp-props=\"{}\"> <\/span><\/p><p><span data-contrast=\"auto\">En concret:<\/span><span data-ccp-props=\"{}\"> <\/span><\/p><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"6\" data-list-defn-props=\"{\"335552541\":1,\"335559685\":720,\"335559991\":360,\"469769226\":\"Symbol\",\"469769242\":[8226],\"469777803\":\"left\",\"469777804\":\"\uf0b7\",\"469777815\":\"multilevel\"}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Les empreses declarants es poden basar en una autodeclaraci\u00f3 de mida dels seus prove\u00efdors.<\/span><span data-ccp-props=\"{}\"> <\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"6\" data-list-defn-props=\"{\"335552541\":1,\"335559685\":720,\"335559991\":360,\"469769226\":\"Symbol\",\"469769242\":[8226],\"469777803\":\"left\",\"469777804\":\"\uf0b7\",\"469777815\":\"multilevel\"}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">No poden exigir informaci\u00f3 que superi els l\u00edmits fixats a les futures normes volunt\u00e0ries.<\/span><span data-ccp-props=\"{}\"> <\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"6\" data-list-defn-props=\"{\"335552541\":1,\"335559685\":720,\"335559991\":360,\"469769226\":\"Symbol\",\"469769242\":[8226],\"469777803\":\"left\",\"469777804\":\"\uf0b7\",\"469777815\":\"multilevel\"}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">Les empreses protegides tenen dret a negar-se a facilitar informaci\u00f3 addicional.<\/span><span data-ccp-props=\"{}\"> <\/span><\/li><\/ul><p><b><span data-contrast=\"auto\">Es busca frenar l&#8217;efecte arrossegament regulador cap a pimes no obligades directament per la CSRD<\/span><\/b> <span data-contrast=\"auto\">, reduint c\u00e0rregues indirectes en la recopilaci\u00f3 i verificaci\u00f3 de dades.<\/span><span data-ccp-props=\"{}\"> <\/span><\/p><p><span data-ccp-props=\"{}\"> <\/span><\/p><p><b><span data-contrast=\"auto\">Impacte per a empreses d&#8217;amec<\/span><\/b><span data-ccp-props=\"{}\"> <\/span><\/p><p><span data-contrast=\"auto\">Per a moltes empreses industrials exportadores associades a Amec, limpacte \u00e9s significatiu.<\/span><span data-ccp-props=\"{}\"> <\/span><\/p><p><span data-contrast=\"auto\">Aquelles que no superin els nous llindars quedaran fora de l&#8217;obligaci\u00f3 directa de reporti, encara que podran optar per est\u00e0ndards voluntaris si aix\u00ed ho demanen els clients o mercats.<\/span><span data-ccp-props=\"{}\"> <\/span><\/p><p><span data-contrast=\"auto\">Alhora, la pertinen\u00e7a a cadenes de valor internacionals continuar\u00e0 exigint una gesti\u00f3 estructurada d&#8217;informaci\u00f3 ASG, encara que dins d&#8217;un marc m\u00e9s proporcionat.<\/span><span data-ccp-props=\"{}\"> <\/span><\/p><p><span data-ccp-props=\"{}\"> <\/span><\/p><p><b><span data-contrast=\"auto\">Transposici\u00f3 a Espanya i calendari<\/span><\/b><span data-ccp-props=\"{}\"> <\/span><\/p><p><span data-contrast=\"auto\">La data l\u00edmit de transposici\u00f3 es fixa el 19 de mar\u00e7 de 2027.<\/span><span data-ccp-props=\"{}\"> <\/span><\/p><p><span data-contrast=\"auto\">Fins aleshores:<\/span><span data-ccp-props=\"{}\"> <\/span><\/p><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"7\" data-list-defn-props=\"{\"335552541\":1,\"335559685\":720,\"335559991\":360,\"469769226\":\"Symbol\",\"469769242\":[8226],\"469777803\":\"left\",\"469777804\":\"\uf0b7\",\"469777815\":\"multilevel\"}\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Continua vigent el r\u00e8gim actual a Espanya.<\/span><span data-ccp-props=\"{}\"> <\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"7\" data-list-defn-props=\"{\"335552541\":1,\"335559685\":720,\"335559991\":360,\"469769226\":\"Symbol\",\"469769242\":[8226],\"469777803\":\"left\",\"469777804\":\"\uf0b7\",\"469777815\":\"multilevel\"}\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">No es produeix una reducci\u00f3 autom\u00e0tica de les obligacions.<\/span><span data-ccp-props=\"{}\"> <\/span><\/li><\/ul><ul><li aria-setsize=\"-1\" data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"7\" data-list-defn-props=\"{\"335552541\":1,\"335559685\":720,\"335559991\":360,\"469769226\":\"Symbol\",\"469769242\":[8226],\"469777803\":\"left\",\"469777804\":\"\uf0b7\",\"469777815\":\"multilevel\"}\" data-aria-posinset=\"3\" data-aria-level=\"1\"><span data-contrast=\"auto\">Les empreses han de mantenir el compliment de conformitat amb el marc vigent.<\/span><span data-ccp-props=\"{}\"> <\/span><\/li><\/ul><p><span data-contrast=\"auto\">Espanya haur\u00e0 d&#8217;adaptar la seva normativa interna, previsiblement mitjan\u00e7ant modificacions a la Llei 11\/2018, el Codi de comer\u00e7, la Llei de societats de capital i la normativa d&#8217;auditoria.<\/span><span data-ccp-props=\"{}\"> <\/span><\/p><p><b><span data-contrast=\"auto\">La nova configuraci\u00f3 de la CSRD comen\u00e7ar\u00e0 a aplicar-se de facto a partir del 2027<\/span><\/b> <span data-contrast=\"auto\">, una vegada completada la transposici\u00f3 nacional.<\/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-299f2927 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"299f2927\" 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-5570544f\" data-id=\"5570544f\" 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-42484535 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"42484535\" 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-ef4ada elementor-widget elementor-widget-heading\" data-id=\"ef4ada\" 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-2c4d9457 elementor-widget elementor-widget-text-editor\" data-id=\"2c4d9457\" 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 SCXW243318150 BCX0\" lang=\"ES-ES\" data-contrast=\"auto\" xml:lang=\"ES-ES\"><span class=\"NormalTextRun SCXW243318150 BCX0\">Diari Oficial de la Uni\u00f3 Europea:<\/span><\/span><span class=\"LineBreakBlob BlobObject DragDrop SCXW243318150 BCX0\"><span class=\"SCXW243318150 BCX0\"> <\/span><br class=\"SCXW243318150 BCX0\"><\/span><a class=\"Hyperlink SCXW243318150 BCX0\" href=\"https:\/\/www.boe.es\/buscar\/doc.php?id=DOUE-L-2026-80283\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"TextRun Underlined SCXW243318150 BCX0\" lang=\"ES-ES\" xml:lang=\"ES-ES\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW243318150 BCX0\" data-ccp-charstyle=\"Hyperlink\">https:\/\/www.boe.es\/buscar\/doc.php?id=DOUE-L-2026-80283<\/span><\/span><\/a><span class=\"EOP SCXW243318150 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-1e0f1124 elementor-widget elementor-widget-spacer\" data-id=\"1e0f1124\" 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-59cc405a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"59cc405a\" 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-281e62bb\" data-id=\"281e62bb\" 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-222fbf6 elementor-widget elementor-widget-heading\" data-id=\"222fbf6\" 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\">Aprofundeix amb els recursos amec data del CoLAB<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-24b08c18 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"24b08c18\" 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<div class=\"elementor-element elementor-element-781a4cd2 e-grid e-con-boxed e-con e-parent\" data-id=\"781a4cd2\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-63139880 elementor-widget elementor-widget-image\" data-id=\"63139880\" 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\t<a href=\"https:\/\/amec.es\/ca\/comunitat\/colab\/\">\n\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"800\" height=\"295\" src=\"https:\/\/amec.es\/wp-content\/uploads\/2026\/01\/Banner-Indicadores-adelantados-amec-1024x377.png\" class=\"attachment-large size-large wp-image-45856\" alt=\"\" srcset=\"https:\/\/amec.es\/wp-content\/uploads\/2026\/01\/Banner-Indicadores-adelantados-amec-1024x377.png 1024w, https:\/\/amec.es\/wp-content\/uploads\/2026\/01\/Banner-Indicadores-adelantados-amec-300x110.png 300w, https:\/\/amec.es\/wp-content\/uploads\/2026\/01\/Banner-Indicadores-adelantados-amec-768x283.png 768w, https:\/\/amec.es\/wp-content\/uploads\/2026\/01\/Banner-Indicadores-adelantados-amec.png 1280w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\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<div class=\"elementor-element elementor-element-4e2c0c0e elementor-widget elementor-widget-image\" data-id=\"4e2c0c0e\" 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\t<a href=\"https:\/\/amec.es\/ca\/comunitat\/colab\/\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"800\" height=\"295\" src=\"https:\/\/amec.es\/wp-content\/uploads\/2026\/01\/Banner-Panel-exportaciones-amec-1024x377.png\" class=\"attachment-large size-large wp-image-46159\" alt=\"\" srcset=\"https:\/\/amec.es\/wp-content\/uploads\/2026\/01\/Banner-Panel-exportaciones-amec-1024x377.png 1024w, https:\/\/amec.es\/wp-content\/uploads\/2026\/01\/Banner-Panel-exportaciones-amec-300x110.png 300w, https:\/\/amec.es\/wp-content\/uploads\/2026\/01\/Banner-Panel-exportaciones-amec-768x283.png 768w, https:\/\/amec.es\/wp-content\/uploads\/2026\/01\/Banner-Panel-exportaciones-amec.png 1280w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\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\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<div class=\"elementor-element elementor-element-5b9960df e-flex e-con-boxed e-con e-parent\" data-id=\"5b9960df\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5181fe2e elementor-widget elementor-widget-spacer\" data-id=\"5181fe2e\" 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\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-617d9360 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"617d9360\" 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-6fcde45\" data-id=\"6fcde45\" 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-540b860e elementor-widget elementor-widget-heading\" data-id=\"540b860e\" 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-695c150c elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"695c150c\" 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-6c5b61d5 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6c5b61d5\" 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-7f8f407c\" data-id=\"7f8f407c\" 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-3995f78f elementor-widget elementor-widget-image\" data-id=\"3995f78f\" 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 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-29821eed\" data-id=\"29821eed\" 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-1c9a643b elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"1c9a643b\" 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-76ca3f60 elementor-widget elementor-widget-spacer\" 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data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-58b7953b elementor-widget elementor-widget-image\" data-id=\"58b7953b\" 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 loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"200\" src=\"https:\/\/amec.es\/wp-content\/uploads\/2025\/02\/Logos-representacio-institucional-05.jpg\" class=\"attachment-large size-large wp-image-31068\" alt=\"\" \/>\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<\/div>\n\t\t<div class=\"elementor-element elementor-element-1b234186 e-con-full e-flex e-con e-child\" data-id=\"1b234186\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3c4184f7 elementor-widget elementor-widget-image\" data-id=\"3c4184f7\" 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\t<a href=\"https:\/\/www.accio.gencat.cat\/es\/inici\/index.html\">\n\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"778\" height=\"853\" src=\"https:\/\/amec.es\/wp-content\/uploads\/2025\/02\/Segell-Agents-de-Suport-a-la-Internacionalitzacio-Superior.png\" class=\"attachment-large size-large wp-image-34732\" alt=\"\" srcset=\"https:\/\/amec.es\/wp-content\/uploads\/2025\/02\/Segell-Agents-de-Suport-a-la-Internacionalitzacio-Superior.png 778w, https:\/\/amec.es\/wp-content\/uploads\/2025\/02\/Segell-Agents-de-Suport-a-la-Internacionalitzacio-Superior-274x300.png 274w, https:\/\/amec.es\/wp-content\/uploads\/2025\/02\/Segell-Agents-de-Suport-a-la-Internacionalitzacio-Superior-768x842.png 768w, 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ACCI\u00d3<\/span><\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9d6f11d e-con-full e-flex e-con e-child\" data-id=\"9d6f11d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>La Uni\u00f3 Europea aprova la Directiva (UE) 2026\/470, que modifica el marc de reporting de sostenibilitat i dilig\u00e8ncia deguda, n&#8217;ajusta l&#8217;abast, retarda obligacions i obre una nova fase de transposici\u00f3 a Espanya fins al mar\u00e7 del 2027. Publicaci\u00f3 i entrada en vigor El 24 de febrer del 2026 es va aprovar formalment la Directiva (UE) [&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-50701","page","type-page","status-publish","hentry","category-alertes-i-tendencies-exclusives"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Nova Directiva redefineix la CSRD | 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\/nova-directiva-redefineix-la-csrd\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nova Directiva redefineix la CSRD | amec Positive Industry\" \/>\n<meta property=\"og:description\" content=\"La Uni\u00f3 Europea aprova la Directiva (UE) 2026\/470, que modifica el marc de reporting de sostenibilitat i dilig\u00e8ncia deguda, n&#8217;ajusta l&#8217;abast, retarda obligacions i obre una nova fase de transposici\u00f3 a Espanya fins al mar\u00e7 del 2027. 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