Las principales novedades se articulan a través de tres disposiciones: la Directiva (UE) 2026/470, conocida como Ómnibus I; el Reglamento Delegado (UE) 2026/1563, que revisa y simplifica los ESRS; y el Reglamento Delegado (UE) 2026/1560, que establece un nuevo estándar voluntario de información sobre sostenibilidad.

El objetivo es reducir la carga administrativa y concentrar las obligaciones más exigentes en las empresas de mayor dimensión, manteniendo al mismo tiempo un marco proporcionado para la información ESG (ambiental, social y de gobernanza) dentro de las cadenas de valor.

¿Qué cambia con Ómnibus I?

La Directiva (UE) 2026/470, de 24 de febrero de 2026, fue publicada en el Diario Oficial de la Unión Europea el 26 de febrero y entró en vigor el 18 de marzo de 2026.

Uno de sus principales cambios es la reducción significativa del ámbito de aplicación de la CSRD. Con carácter general, la obligación se concentra en empresas que superen simultáneamente:

• 1.000 empleados de media durante el ejercicio.
• 450 millones de euros de volumen de negocios neto.

Estos límites se aplican también, cuando corresponda, a los grupos sobre una base consolidada. En consecuencia, numerosas empresas inicialmente incluidas en el ámbito de la CSRD quedarán fuera de la obligación de elaborar el informe de sostenibilidad conforme a los ESRS.

CSRD: antes y después de Ómnibus I

La Directiva introduce además una protección especialmente relevante para proveedores y empresas de la cadena de valor que no superen los 1.000 empleados, limitando la información que las compañías sujetas a CSRD pueden solicitarles a efectos de su reporting.

Al tratarse de una Directiva, sus modificaciones deberán incorporarse al ordenamiento jurídico de los Estados miembros. La norma establece el 19 de marzo de 2027 como fecha de transposición para buena parte de estas modificaciones.

Nuevos ESRS: importante simplificación del reporting

El Reglamento Delegado (UE) 2026/1563 revisa los Estándares Europeos de Información sobre Sostenibilidad con el objetivo de hacerlos más proporcionados, comprensibles y operativos.

Según la Comisión Europea, los nuevos ESRS:

• reducen más de un 60 % los datapoints obligatorios;
• reducen más de un 70 % el número total de datapoints;
• simplifican la aplicación del principio de materialidad;
• diferencian mejor la información obligatoria de la voluntaria;
• introducen mayor flexibilidad en la obtención y presentación de información;
• mejoran su coherencia con otras disposiciones europeas y estándares internacionales.

La Comisión estima que estas modificaciones pueden reducir los costes de reporting en más de un 30 % por empresa.

Esta simplificación no supone, sin embargo, la desaparición de principios esenciales como la dual materiality. Las empresas sujetas a CSRD deberán seguir analizando tanto los impactos de su actividad sobre las personas y el medio ambiente como los riesgos y oportunidades de sostenibilidad que puedan producir efectos financieros sobre la organización.

El Reglamento entrará en vigor el 10 de noviembre de 2026 y será aplicable a los ejercicios que comiencen a partir del 1 de enero de 2027. No obstante, las empresas podrán optar por aplicar anticipadamente los nuevos ESRS simplificados a los ejercicios iniciados durante 2026, conforme al régimen transitorio previsto.

Nuevo estándar voluntario para empresas de menos de 1.000 empleados

Que una empresa quede fuera de la CSRD no significa que deje de necesitar información de sostenibilidad. Grandes clientes, entidades financieras, inversores o empresas matrices pueden seguir solicitando datos ESG a proveedores y organizaciones de su cadena de valor.

Para dar respuesta a esta situación, el Reglamento Delegado (UE) 2026/1560 establece el nuevo Estándar Voluntario de Información sobre Sostenibilidad (Voluntary Standard o VS), que evoluciona a partir del estándar conocido hasta ahora como VSME.

Está dirigido a empresas que no superen una media de 1.000 empleados y proporciona un marco de información proporcional para:

• responder a solicitudes ESG de clientes y grandes empresas;
• facilitar información a bancos, inversores y entidades financieras;
• estructurar internamente indicadores de sostenibilidad;
• avanzar voluntariamente en la gestión ambiental, social y de gobernanza.

Límite a la información solicitada en la cadena de valor

Una de las novedades más relevantes es el denominado “límite máximo para la cadena de valor”.

Las empresas sometidas a CSRD no podrán exigir, a efectos de su reporting, a empresas de su cadena de valor que no superen los 1.000 empleados información de sostenibilidad que exceda los datapoints establecidos específicamente para este límite en el Reglamento Delegado (UE) 2026/1560.

La medida pretende evitar el denominado “efecto de goteo” o trickle-down effect, por el que las exigencias aplicables a una gran compañía acababan trasladándose indirectamente a proveedores de menor dimensión.

El Reglamento Delegado (UE) 2026/1560 entró en vigor el 24 de septiembre de 2026, mientras que el límite máximo para la cadena de valor será aplicable a los ejercicios financieros iniciados a partir del 1 de enero de 2027.

¿Pierde importancia la sostenibilidad?

La reforma reduce considerablemente el número de empresas obligadas por la CSRD y simplifica la información exigida a aquellas que continúan dentro de su ámbito. Sin embargo, esto no significa que la información de sostenibilidad deje de ser relevante.

Los datos ESG continuarán formando parte de las relaciones con clientes, entidades financieras, inversores y otras partes interesadas. Para muchas empresas, el reto pasa de “cumplir obligatoriamente con la CSRD” a disponer de información ESG estructurada, fiable y proporcionada para facilitarla cuando sea necesaria.

En este escenario, el nuevo estándar voluntario puede convertirse en una referencia especialmente útil para empresas de menos de 1.000 empleados que quieran organizar su información de sostenibilidad sin asumir la complejidad de los ESRS completos.

¿Qué deberían hacer ahora las empresas?

Ante el nuevo marco resulta recomendable:

1. Comprobar si la empresa continúa dentro del ámbito de aplicación de la CSRD conforme a los nuevos umbrales.
2. Si continúa obligada, adaptar el sistema de reporting a los nuevos ESRS simplificados.
3. Si queda fuera, analizar las solicitudes ESG que recibe de clientes, bancos u otras partes interesadas.
4. Valorar la aplicación del nuevo estándar voluntario para estructurar la información de sostenibilidad.
5. Revisar los procesos de recopilación y control de datos ESG para garantizar información fiable, trazable y fácilmente disponible.

INCYMA: acompañamiento en sostenibilidad y reporting ESG

Desde INCYMA ayudamos a las organizaciones a evaluar cómo les afecta el nuevo marco europeo de información sobre sostenibilidad y a adaptar sus sistemas de gestión y reporting.

Nuestros servicios incluyen el análisis de aplicabilidad de la CSRD, elaboración y revisión de informes de sostenibilidad, análisis de doble materialidad, definición de indicadores ESG, adaptación a los ESRS y desarrollo de modelos voluntarios de información sobre sostenibilidad para empresas que, aun no estando obligadas, necesitan responder a las exigencias de clientes, grupos empresariales, entidades financieras y otras partes interesadas.

La nueva normativa europea supone una importante simplificación del reporting, pero también refuerza la necesidad de determinar qué información de sostenibilidad necesita realmente cada organización gestionar, controlar y comunicar.

Preguntas frecuentes

¿Es obligatorio el informe de sostenibilidad para una pyme?

Con carácter general, no. Las pymes no están obligadas a elaborar el informe de sostenibilidad de la CSRD, aunque pueden reportar voluntariamente y recibir solicitudes de información ESG de clientes, bancos o grandes empresas.

¿Qué es el estándar voluntario VSME?

Es un estándar simplificado para que las empresas de menor tamaño puedan informar voluntariamente sobre sostenibilidad y responder a solicitudes ESG de clientes, bancos e inversores.

¿Qué datos ESG me puede pedir un cliente?

Puede solicitar datos sobre medio ambiente, aspectos sociales y gobernanza necesarios para evaluar su cadena de valor. La nueva normativa limita la información exigible a empresas de menos de 1.000 empleados.

¿Qué diferencia hay entre el EINF y el informe de sostenibilidad de la CSRD?

El EINF, regulado en España por la Ley 11/2018, informa sobre cuestiones no financieras. La CSRD evoluciona este modelo, incorporando ESRS, doble materialidad y un reporting más normalizado y estructurado.

For a long time, sustainability has been primarily associated with large corporations, corporate reports, and voluntary commitments. However, this perception has clearly changed in recent years. 

Today, sustainability has become a a factor increasingly demanded by the business environment, not only by regulators, but also by customers, business partners, financial institutions, and public administrations. Simply declaring good intentions is no longer enough: many companies are beginning to be forced to to objectively demonstrate their commitment to sustainability. 

This change is also increasingly affecting SMEs and medium-sized companies that, until recently, did not consider this area a priority. 

What does it mean today to “demonstrate” sustainability in a company 

Talking about sustainability in a company is no longer just about communicating values or specific actions. Demonstrating commitment involves provide data, evidence and management structures that support that discourse. 

In practice, this usually translates to: 

• Measure environmental, social, and governance impacts. 
• Define clear policies and objectives. 
• Track indicators. 
• Document actions and results. 

Concepts such as ESG criteria, business sustainability or corporate social responsibility They are increasingly becoming part of the everyday language in the B2B environment, especially in supplier selection processes and business relationships. 

Why this change also affects SMEs and medium-sized companies 

One of the most common mistakes is thinking that these requirements only affect large corporations. The reality is different. 

Many SMEs and medium-sized companies are involved in this change for several reasons: 

• They are part of supply chains from large companies that demand information on sustainability.
• They participate in public or private tenders where environmental and social criteria are valued. 
• They access affinancing, aid or subsidies where sustainability is becoming a requirement. 
• They want to differentiate themselves in increasingly competitive markets. 

In this context, demonstrating sustainability becomes a condition to continue competing, not in an optional action.  

How are companies responding? 

Given this scenario, companies are adopting different approaches to structure and demonstrate their sustainable commitment. 

Some of the most common ones are: 

• The preparation of Sustainability reports or ESG reports, which allow for the orderly collection and communication of environmental, social, and governance performance. 
• The carbon footprint calculation, as a tool to measure climate impact and define reduction plans. 
• The implementation of environmental management systems, such as the ISO 14001 standard, which provide structure and control. 
• The development of sustainability or CSR strategies, aligned with the company's actual activity and objectives. 

These tools allow us to move from discourse to management, and from management to evidence. 

Sustainability as part of business management 

One of the most significant changes is that sustainability is beginning to be integrated into the daily management of companies, and not as an isolated or purely communicative element. 

More and more organizations understand that: 

• Sustainability is linked to efficiency and risk control. 
• Measuring and managing impacts helps in making better decisions. 
• Consistency between what is done and what is communicated is key to credibility. 

This approach allows companies to adapt to current demands without resorting to oversized or unrealistic solutions.  

How can a specialized consultancy help? 

Addressing sustainability in a structured way requires technical knowledge, but also a clear understanding of the business and its real limitations. 

A specialized consultancy allows: 

• Analyze what is really required of the company. 
• Prioritize actions based on impact and resources. 
• Avoid generic or unnecessarily complex approaches. 
• Integrate sustainability into existing management. 

From Incyma, We support SMEs and medium-sized companies in the development of sustainability strategies, the preparation of Sustainability / ESG Reports, the calculation of Carbon Footprint and the implementation of systems that allow demonstrating, in a coherent and verifiable way, their commitment to sustainability. 

Incyma has collaborated in the compilation, writing and layout of Second Corporate Social Responsibility (CSR) Master Plan 2025-2027 and Sustainability Report 2024 of the Badajoz Provincial Council. Both documents were unanimously approved at the plenary session on November 28, 2025, and are available on the institution's website. You can see the full news article from the Badajoz Provincial Council. here.

 Incyma's participation in this project reinforces our position as specialists in sustainability plans and preparation of Non-Financial Information Statements for public and private entities. 

What is a Corporate Social Responsibility Master Plan? 

A Corporate Social Responsibility Master Plan It is a roadmap that outlines an organization's commitments and actions regarding sustainability and social responsibility. The Second Master Plan of the Badajoz Provincial Council is built upon the First Plan 2022-2024 and stems from a “A firm commitment to sustainability, social development and the well-being of citizens.”. 

This new plan follows a participatory methodology that includes the analysis of impacts, risks and opportunities (IROS) and dual materiality (how our actions affect the environment).environment and how the environment affects us), according to the GRI standards. Furthermore, it structures its lines of work around three axes: ethical and transparent management, environmental protection, and the well-being of society.fully aligned with the Sustainable Development Goals (SDGs)  

Sustainability Report or EINF: the report that goes beyond the numbers. 

 The Sustainability Report 2024 (also known as Non-Financial Information Statement, NFI)) collects non-financial data on environmental, social and governance aspects of the institution. A Sustainability Report includes information on environmental impact, labor practices, human rights and the fight against corruption. 

 EPreparing and publishing these reports is key because It improves transparency and trust, helps manage non-financial risks, and provides competitive advantages. 

 Although in Spain only large companies are required to submit it, more and more entities are adopting it voluntarily to anticipate regulations and demonstrate their real commitment to sustainability. 

 In the case of the Badajoz Provincial Council, the 2024 Sustainability Report serves as a progress report for the Master Plan. 

 How has Incyma participated in this project? 

 Our team has worked technically and collaboratively with the Presidency and Institutional Relations Area of the Provincial Council to:

• Gather data and evidence from the projects developed in the 1st Master Plan 2022-2024 and in the 2025 initiatives. 

• Develop the content of the II Master Plan and the Sustainability Report following the GRI standards and the new European regulations on non-financial information. 

• Layout and structure the documents in a clear and visual way, facilitating its public consultation and subsequent monitoring. 

 The result is rigorous reports that reflect the evolution of the work in sustainability of the Badajoz Provincial Council and that comply with the requirements of transparency and accountability. 

How can Incyma help you with your sustainability plan? 

 At Incyma we can help you with: 

• The diagnosis and design of Tailor-made Master Plans for Social Responsibility and Sustainability. 

• The preparation of Sustainability Reports / Non-Financial Information Statements (NFIS), from data collection to verification and auditing. 

• The support in monitoring and evaluation, with clear indicators aligned with the SDGs and current legislation. 

 If your organization needs to integrate sustainability into its strategy and comply with regulations, Contact us.

At Incyma we help you turn your goals into real and measurable plans. 

A recognition of the commitment of companies in Extremadura to CSR 

The award, the full news of which can be seen here, is part of the impetus that the Regional Government of Extremadura is giving to the corporate social responsibility, the creation of quality jobs and the transformation of the productive fabric of the region. In this context, the jury particularly valued the approach of comprehensive sustainability of Incyma and its work supporting companies that wish to integrate the CSR in its strategy and in its processes. 

During the handover ceremony, Ana Ruano, co-founder of Incyma, summarized the spirit of this recognition with a very clear idea: 

“For INCYMA it is an honor to be here today, at an event that recognizes the commitment of Extremadura companies to social responsibility, sustainability and continuous improvement.”.  

Sustainability as a value that is built day by day 

Since its creation in 2007, Incyma has argued that the sustainability It shouldn't just be a response to legal or marketing requirements, but a coherent way of managing the company. As Ana Ruano reminded us when quoting Michael Porter, 

“The value of a company is measured by its ability to create value for society.”, and added that, for Incyma, “That value is built step by step, with consistency, with honesty, and with a genuine desire to do things right.”.  

This Extremadura CSR Award It recognizes precisely that constant work and the support that Incyma provides to organizations that want to be more sustainable, competitive and responsible. 

What does Incyma do as a sustainability and environmental consultancy? 

From Extremadura and with projects at the level national and international, Incyma helps companies to: 

• Integrate the sustainability and the CSR in their strategy. 

• Comply with the environmental legislation and anticipate new requirements ESG. 

• Improve your performance by internal audits y quality management systems focused on continuous improvement. 

• Promote projects related to carbon footprint, energy efficiency, circular economy and other key areas for a sustainable company. 

An award recognizing the team's hard work and the trust of our clients. 

This recognition also highlights the work of Incyma team and the confidence of the companies that have opted to integrate the sustainability at the heart of their business model, both in Estremadura as in other territories. 

Do you want your company to take the step towards real sustainability? 

If your organization wants to move towards a model more sustainable, efficient and responsible, has award-winning sustainability consultants that accompany you in each phase of the process. 

Contact Incyma and discover how we can help you transform your company through environmental consulting, the CSR and the quality audit. 

To help you with this, we have prepared this practical guide where we explain it clearly and with examples.

✅ What is it.
✅ Why it matters.
✅ How to apply it in your company (whether large or small).
✅ And how INCYMA It can help you make it easy and useful.

Let's begin!

🌱WHAT IS THIS THING ABOUT DOUBLE MATERIALITY?

Think of it this way: the dual materiality It's looking in two directions at the same time:

1. What impact does your company have on the environment?
   For example, do you emit CO₂? Do you use a lot of water? How do you treat your workers? What about your suppliers?
2. What impact does the environment have on your company?
   For example, if the price of energy rises or the laws change, how does that affect your costs, your sales, your risks?

If a topic is important in one of these two directions (or in both), So it's "material" for your company and you should pay attention to it.

📝 This approach is mandatory for many companies in the EU under the new regulations CSRD, But it's also a super useful tool for any company that wants to get ahead and improve its sustainability and not to be left behind.

👀WHO SHOULD HAVE A DUAL MATERNITY ANALYSIS DONE?

Although the law currently requires it of large companies, the truth is that Many others are already doing so as well. because:

✅ Your customers are asking for it.
✅ Do you want access to financing or tenders?.
✅ You seek to differentiate yourself through your sustainability actions.
✅ You know that sooner or later it will be your turn.

💡 If you're a supplier to a large company, if you sell to the government, or if you care about your reputation... this analysis is also for you!

🎯WHAT IS IT REALLY FOR?

To do a good analysis of dual materiality It helps you to:

• Choose wisely which sustainability issues to focus on (and stop wasting time on those that don't apply).
• Anticipate risks that could cost you dearly (such as new regulations, fines, loss of customers...).
• Identify opportunities to improve, innovate, or stand out from the competition.
• Have a solid foundation for your sustainability reports.
• Integrate sustainability into your daily life, in a practical way.

🧠 Real-life example: A company discovers that it generates plastic waste (environmental impact) and that its customers are looking for more sustainable products (financial impact).
🔄 The result? Changes its packaging → reduces impact → improves sales → double benefit!

🛠️HOW DO YOU DO A DOUBLE MATERIALITY ANALYSIS (WITHOUT DYING IN THE ATTEMPT)? 😉

If you've never done one before, don't worry: you don't need to be a sustainability expert to get started. Here are the key steps to conduct a good analysis of dual materiality.

1. 👀 Look inward… and outward

• What does your company do? Where does it operate? Who does it affect?
• Who are your key stakeholders? (customers, employees, suppliers, regulators, community…)
• What's happening in your sector? What sustainability concerns are there? What's changing?

➡️ This will give you the context to know where to focus your analysis.

2. 🧩 Brainstorm sustainability topics

Think about topics like:

• Climate change 🌍
• Water usage 💧
• Gender equality and working conditions 👩‍💼
• Workplace safety 🦺
• Human rights in suppliers 🌐
• Waste management ♻️
• Energy consumption ⚡

Make a big list... you can filter it later!

3. ⚖️ Evaluate: Does it affect us? Do we affect it?

For each one, ask yourself:

• Are we making an impact? (positive or negative)
• Could this issue affect our company in the future? (costs, customers, reputation, regulations)

📦 Example: “Plastic waste”
→ Yes, we make an impact → Yes, customers value it → It's tangible!

4. 📊 Organize the topics using a matrix.

Make a simple diagram:

• Axis 1: How much do we impact the environment?
• Axis 2: How much can it affect us?

➡️ The topics at the top right are the most important. 🎯 Those will be your key material topics.

5. ✅ Validate and save

Review the analysis with Management. Make sure to:

• Document well how it was done.
• Save notes, sources, criteria, justifications, etc.
• Have clear arguments to explain your decisions to clients, auditors, or any other interested party.

6. 🔁 Take action

Don't leave the analysis in a drawer. Use it for:

• Define sustainable goals and actions.
• Measure what truly matters.
• Include it in your strategy, plans, and management systems.

💡 Tip: Review it every year or when there are significant changes in your company or environment.

🤝AND HOW DOES INCYMA HELP YOU WITH ALL THIS?

💬 If you've never done this analysis, This is the moment. You don't need to be an expert: you need good guidance, a consulting firm specializing in sustainability, and to take the first step. We know this might all sound overwhelming, and that's why at INCYMA we'll guide you step by step and help you transform it into a real, practical tool aligned with your business.

Shall we begin? 📧 info@incyma.es

#INCYMA #ConsultingSustainability #DoubleMateriality #Sustainability #EINF #Analysis #CSRD

WHAT IS SMETA?

SMETA (Sedex Members Ethical Trade Audit) is a social audit methodology created by SEDEX to evaluate labor practices, health and safety conditions, ethical and environmental aspects at a production plant or supplier. It is based on international standards such as the ETI Base Code (Ethical Trading Initiative), the conventions of the ILO (International Labour Organization) and applicable local legislation.

Furthermore, you should know that it is not a "certification" — there is no "pass" or "fail" as such — but an evaluation with findings, recommendations and opportunities for improvement.

The scope of an audit SMETA It can be from 2 pillars (labor + health and safety) or 4 pillars (the two previous ones plus environment and business ethics).

SMETA 2 PILLARS VS SMETA 4 PILLARS

Mandatory pillars (Labor and Health and Safety)

1. Labor standards / human rights

   • Forced labor, child labor, discrimination, freedom of association and collective bargaining, responsible recruitment, legal hiring, contracts, etc.

   • Wages, working hours, overtime, breaks, fair pay.
2. Working conditions, health and safety
   • • Physical infrastructure, building conditions, occupational hazards, protective equipment, hygiene, emergencies, employee training, inspections, etc.

Additional pillars (only in 4-pillar audits)

1. Environment
   • Use of resources (water, energy), waste and emissions management, recycling, hazardous waste management, environmental controls, monitoring, compliance with environmental regulations.
2. Business ethics/integrity
   • Policies against corruption, bribery, conflicts of interest, whistleblowing, supply chain transparency, ethical contractual practices.

In addition, version 7 introduces an important new component: the Management Systems Assessment (MSA), This review examines the company's internal management system to ensure that processes, policies, monitoring, and continuous improvement are in place. It also establishes that more complex findings that cannot be resolved immediately are treated as "Collaborative Action Required," encouraging the organization to work with stakeholder groups.

Differences between SMETA 6.1 vs SMETA 7.0

The transition from version 6 to 7 introduces substantial changes to make audits more thorough, useful, and aligned with current requirements. Here are the most notable differences:

These changes imply that companies must prepare more thoroughly: it is not enough to "meet requirements", but they must have controlled systems, a mature organizational culture and continuous improvement processes.

BENEFITS OF A SMETA AUDIT

✔️ Visibility and transparency in the supply chain

✔️ Improved risk and reputation management

✔️ Efficiency and cost savings

✔️ Continuous improvement of suppliers/operations

✔️ Regulatory compliance and market demand

✔️ Trust and competitive differentiation

STEPS TO PERFORM A SMETA AUDIT

WHY INCYMA?

Our team has extensive experience in social responsibility and sustainability consulting. We know that every company is unique, so we design tailored solutions that guarantee effective results. Our commitment is to help you become more efficient and care for the planet while saving costs.

• We help you do a good initial diagnosis and create a correct planning of the project phases.
• We offer you support and advice during the entire process.
• We work since 2007 helping companies improve their sustainable commitment.
• Are qualified auditors for certification bodies as:

If you are looking for an effective solution to comply with SMETA, en Incyma te ayudamos con la preparación de auditorías SMETA, tanto de 2 como de 4 pilares.. Tenemos todo lo que necesitas para analizar tu situación y diseñar una estrategia eficiente y sostenible.

📩 info@incyma.es

#INCYMA #ConsultingManagement Systems #Ethical Audits #SMETA #SEDEX #Sustainability #Suppliers #Customers #Profits #Companies

CSRD START

We must understand that all this commotion and the need to CSRD This is indicated by the market itself, as it lacks a frame of reference. Europe, in its commitment to a decarbonized economy by 2050, continues to work on its strategy to make this decarbonization as painless as possible for businesses. To this end, the aim is to introduce an intermediate target achievable by 2040, with the publication this year of an amendment to the climate change law.

For this reason, the presentation of this first one took place at the end of January. Omnibus package, Establishing a Commission work program that focuses on a series of regulations (Corporate Responsibility, Due Diligence Directive, Taxonomy and the Carbon Border Adjustment Mechanism) that currently place an excessive burden on companies. What was the result of all this? A change in the working methodology to achieve the same objective more efficiently, adjusting the regulatory burden for companies.

CURRENT STATUS: CSRD AND BUS

Today, we must take the Omnibus Package We should approach this with caution, as we don't know how this package will be implemented in companies or how all these issues will ultimately be transposed into Spanish law. For now, it's just a proposal, which will undergo modifications until it's approved and then incorporated into our legislation. Therefore, what this is giving us... Omnibus package These are just a few hints of where they want to go, but we'll see how it all turns out in the end.

Of all the comparable aspects between CSRD and the Omnibus package, What we are clear about are the compliance deadlines. The staggered “3 waves” of compliance with the requirements for the years 2024, 2025 and 2026 are eliminated. CSRD And directly, companies are given more time to comply with all the requirements, with a 2-year deferral.⏳

With this clock stop The "stop the clock" initiative aims to ensure that the application requirements apply to certain companies (currently, we don't know what type of companies these are, but it is stipulated that they are companies with more than 1,000 employees) so that the first report, according to the relevant directive, is made in 2027. This does not represent a step backward, but rather a continuation of the process, only with simplifications, postponements, and delays, thus offering companies the necessary time to adapt to regulatory changes without incurring additional costs or facing legal uncertainties.

CSRD IN SPAIN: CALM DOWN!

But… let's not get carried away! In our country, we still don't have the transposition of the Directive 2022/2464 And of this, we only have one bill that is still in parliamentary process, so given this legal vacuum, all Spanish companies that are currently reporting in accordance with Law 11/2018, They have to keep doing it until it is definitively transposed CSRD in our country.

Summary of the current situation in Spain:

LAW 11/2018 vs CSRD vs OMNIBUS: SIMILARITIES AND DIFFERENCES

After all this commotion, what we can do is prepare ourselves for the new reporting model, clearly understanding the similarities and differences between them all.

📈 Conclusion: There's no need to panic, but we do need to prepare. Sustainability remains at the forefront, and it's crucial to be informed and ready for the transition. 🚀

#INCYMA #ConsultingSustainability #Sustainability #CSRD #PackageOmnibus #Law112018 #EINF

What is ESG Reporting? 📝

The ESG reporting It involves collecting, analyzing, and sharing information about how your company manages its environmental, social, and governance impact. These reports allow investors, customers, and other stakeholders to assess your company's commitment to a sustainable future. 🌿 The ESG reporting It's like a compass that guides your company towards a balance between financial success and social responsibility.

From NFRD to CSRD: What Changes? 🔄

The NFRD Directive, The regulation, in effect since 2014, was an important first step in getting companies to start reporting on non-financial matters. However, the new CSRD Directive, The stricter law significantly expands the number of companies required to report, including small and medium-sized publicly traded companies and large corporations. If your company has more than 250 employees, a annual turnover exceeding 40 million euros o a balance sheet greater than 20 million euros, You will likely need to comply with these regulations. 📈

Key Requirements for CSRD and NFRD Compliance ⚖️

Comply with the CSRD It's essential, not only to avoid penalties, but also to stand out in a market increasingly focused on sustainability. Here are the main requirements:

1. Expanding Scope and Transparency: The CSRD expands the number of companies required to report and demands greater transparency. Companies must provide detailed information on how they manage risks and opportunities related to climate change, biodiversity, human rights, and gender equality.
2. Integration into the Business Strategy: The sustainability must be integrated into the company's global strategy. Every major decision must consider the long-term risks and opportunities related to sustainability. 🌍💼
3. Supply Chain Inclusion: The companies must report not only about their direct operations, but also about its supply chain. This involves working with suppliers to ensure they also meet ESG objectives. 🌐
4. External Verification and Audit: The reported information It must be verified by external auditors, This ensures the accuracy and reliability of the data. 🕵️‍♂️✅
5. Penalties for Non-Compliance: Failure to comply can lead to significant penalties, both financial and reputational. Adherence to regulations not only avoids fines but also strengthens the company's market position.

Types of Companies Affected by CSRD and NFRD 🏢

Companies required to comply with these directives include:

• Large Companies: With more than 250 employees, a turnover exceeding 40 million euros, or a balance sheet total exceeding 20 million euros.
• Listed SMEsNow included in the CSRD, these companies must prepare to comply if they want to remain competitive.
• Listed CompaniesAll companies listed on stock exchanges in the EU must comply with the CSRD, regardless of their size.

CSRD Directive Roadmap 📅

It is essential to understand the scope of the CSRD Directive, the reports to be submitted and the implementation timeline, as well as the requirements applicable to each company:

How can we help you? 🚀

In INCYMA, We have over 15 years of experience helping companies comply with regulations in sustainability y ESG reporting. We help you comply with new regulations and ensure your company thrives in an increasingly demanding market.

SHALL WE TALK?

📞 687 591 435 · 670 036 546 / 📩 info@incyma.es

#INCYMA #ConsultingSystemsManagement #Sustainability #ESG #CSRD #NFRD #ReportingESG #ConsultingESG #EStrategyESG #EINF #Social Responsibility

GRAN HOTEL DON MANUEL: A BENCHMARK IN SUSTAINABILITY

The Gran Hotel Don Manuel, Located in the heart of Cáceres, it has become the first hotel in Extremadura in obtaining certification Biosphere. This achievement highlights their ongoing effort to offer a hospitality experience that not only seeks the comfort of its guests, but is also firmly committed to respect for the natural environment and the local community.

This four-star hotel has implemented a series of sustainable practices These include reducing energy consumption, managing resources efficiently, promoting local culture, and fostering responsible tourism. With this certification, the Gran Hotel Don Manuel positions itself as a benchmark in the Extremadura hotel sector, inspiring others to follow its example towards a more conscious and sustainable tourism.

Besides, The Gran Hotel Don Manuel is certified as a #RSE company by the ORSE since 2021.

Learn about the commitment of Gran Hotel Don Manuel:

CANOPEA: EXPLORING THE SKY RESPONSIBLY

On the other hand, Canopy, a company specializing in astrotourism, has made history by being the first company of activities in Extremadura to receive the certification Biosphere. Canopy It offers unique astronomical observation experiences in the region's clear skies, integrating a deep respect for nature and the environment into all its activities.

With this certification, Canopy It reinforces its commitment to tourism that respects the natural environment, promotes environmental education, and supports the sustainable development of local communities. Its initiatives not only offer an educational and conscious approach to astrotourism but also contribute to the conservation of Extremadura's natural heritage.

Besides, Canopy Since 2024, it has been a # Starlight certified company. Starlight Foundation It grants this type of accreditation to companies and initiatives that promote the development of activities related to the night sky and that, in turn, They adhere to and support the La Palma Declaration For the Defense of the Night Sky and the Right to Starlight.

Learn about CANOPEA's commitment:

BIOSPHERE CERTIFICATION: A SEAL OF GUARANTEE FOR RESPONSIBLE TOURISM

The Biosphere certification It is awarded by the Responsible Tourism Institute, an organization that works in collaboration with UNESCO and the United Nations Environment Programme. This seal is synonymous with excellence in sustainability, recognizing organizations that meet high standards in environmental protection, economic and social development, and cultural conservation.

Obtain certification Biosphere It is not just an achievement, but a continuous commitment to improvement and adaptation to the needs of an increasingly conscious and respectful tourism sector. Both the Gran Hotel Don Manuel as Canopy They have embarked on a path towards sustainability that not only benefits their customers, but also contributes to preserving the natural and cultural wealth of Extremadura for future generations.

Learn more about BIOSPHERE

A SUSTAINABLE FUTURE FOR TOURISM IN EXTREMADURA

We celebrate these achievements as an important step towards a more sustainable tourism model in Extremadura. The example of Gran Hotel Don Manuel y Canopy It is a reminder that it is possible to offer high-quality tourist experiences while protecting the natural environment and promoting balanced economic development.

This project has been framed within the project #lookup, where INCYMA We are validated mentors to help member companies obtain sustainability certification, including Biosphere.

From INCYMA, We would like to congratulate both companies for their dedication and vision towards more responsible tourism. We are confident that their commitment will inspire many other organizations in the region to follow the same path towards sustainability. Congratulations!

And you, do you also want to follow in the footsteps of Gran Hotel Don Manuel and Canopea?

📞624 681 189 · 687 591 435 / 📩 info@incyma.es

#Sustainable Tourism #PrideExtremeño #Biosphere #LookUp #projectLookup #Incyma #sustainability #environment #GHDM #canopea