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Midiendo la sostenibilidad

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Estándares e indicadores clave

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Spain

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Midiendo la sostenibilidad
 

Midiendo la sostenibilidadOnline version

Estándares e indicadores clave

by Hugo Cabello
1

Los indicadores de desempeño incluyen fijación de objetivos, indicadores clave y metas.

2

Los indicadores ISR solo pueden ser de exclusión.

3

No hay certificados de sostenibilidad reconocidos por ISO.

4

Las autodeclaraciones ambientales son verificadas por entidades externas a la empresa.

5

La inversión socialmente responsable busca solo rentabilidad sin considerar ASG.

6

La principal norma española sobre información no financiera es la Ley 11/2018, de información no financiera y diversidad.

7

El Global Reporting Initiative (GRI) es el estándar más importante de los informes no financieros.

8

Las ecoetiquetas son emitidas directamente por las propias empresas.

9

Los informes deben elaborarse de acuerdo con normas europeas de información sobre sostenibilidad y estas están influenciadas por el GRI.

10

La UE adoptó la Directiva 2022/2464 de informes de sostenibilidad empresarial.

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