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About this activity

ceqrxqer

Created by

luuucaalmee 456
luuucaalmee 456
Spain

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Sostenibilidad
 

SostenibilidadOnline version

ceqrxqer

by luuucaalmee 456
1

La matriz de materialidad solo considera impactos ambientales y no financieros.

2

La Directiva 2022/2464 no menciona la doble materialidad.

3

Las memorias de sostenibilidad informan sobre resultados en materia ambiental, social y de gobernanza (ASG).

4

El plan de sostenibilidad tiene un horizonte de 2 a 4 años y es voluntario para empresas y administraciones públicas.

5

El estándar GRI es el más utilizado para informes no financieros.

6

Las memorias de sostenibilidad no incluyen comparación entre objetivos previstos y resultados obtenidos.

7

La Ley española 11/2018 regula la información no financiera y diversidad.

8

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

9

El plan de sostenibilidad debe ser obligatorio para todas las empresas grandes.

10

El estándar GRI es poco utilizado en la Unión Europea, por debajo del 10% de adopción.

 
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