{"id":16908,"date":"2025-04-01T12:22:48","date_gmt":"2025-04-01T18:22:48","guid":{"rendered":"https:\/\/miranda-partners.com\/?p=16908"},"modified":"2025-06-24T12:52:43","modified_gmt":"2025-06-24T18:52:43","slug":"the-new-esg-reporting-standard","status":"publish","type":"post","link":"https:\/\/miranda-partners.com\/es\/the-new-esg-reporting-standard\/","title":{"rendered":"El nuevo est\u00e1ndar de reportes ESG: \u00bfqu\u00e9 cambia y qu\u00e9 implica para las emisoras mexicanas?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"16908\" class=\"elementor elementor-16908\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-1cf0eba elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1cf0eba\" 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-e1ec7a9\" data-id=\"e1ec7a9\" 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-a9acbf2 elementor-widget elementor-widget-text-editor\" data-id=\"a9acbf2\" data-element_type=\"widget\" data-e-type=\"widget\" data-no-translation=\"\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>.elementor-element-a9acbf2{display:none !important}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-09ac1e0 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"09ac1e0\" 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-ea8f4c5 elementor-widget elementor-widget-text-editor\" data-id=\"ea8f4c5\" data-element_type=\"widget\" data-e-type=\"widget\" data-no-translation=\"\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>.elementor-element-ea8f4c5{display:none !important}<\/style>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-inner-section elementor-element elementor-element-8d93cb9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8d93cb9\" 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-39c8add\" data-id=\"39c8add\" 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-be06e42 elementor-widget elementor-widget-text-editor\" data-id=\"be06e42\" data-element_type=\"widget\" data-e-type=\"widget\" data-no-translation=\"\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>.elementor-element-be06e42{display:none !important}<\/style>\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-c559d75\" data-id=\"c559d75\" 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-6c7ab52 elementor-widget elementor-widget-text-editor\" data-id=\"6c7ab52\" data-element_type=\"widget\" data-e-type=\"widget\" data-no-translation=\"\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>.elementor-element-6c7ab52{display:none !important}<\/style>\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<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-top-section elementor-element elementor-element-b493c39 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b493c39\" 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-60c98a4\" data-id=\"60c98a4\" 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-b3664cc elementor-widget elementor-widget-text-editor\" data-id=\"b3664cc\" data-element_type=\"widget\" data-e-type=\"widget\" data-no-translation=\"\" 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\">A partir de 2025, el reporte<\/span><span data-contrast=\"auto\">o<\/span><span data-contrast=\"auto\"> de sostenibilidad en M\u00e9xico entrar\u00e1 en una nueva etapa. La CNBV modific\u00f3 la Circular \u00danica de Emisoras para adoptar como obligatorias las Normas Internacionales de Sostenibilidad, IFRS S1 y S2, emitidas por <\/span><i><span data-contrast=\"auto\">International Sustainability Standards Board<\/span><\/i><span data-contrast=\"auto\"> (ISSB). Este cambio alinea los requerimientos para las emisoras mexicanas con exigentes est\u00e1ndares internacionales en materia ESG.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:192,&quot;335559740&quot;:240,&quot;335559745&quot;:80}\">\u00a0<\/span><\/p><p><b><span data-contrast=\"auto\">\u00bfQu\u00e9 cambia y por qu\u00e9 es relevante?<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:192,&quot;335559740&quot;:240,&quot;335559745&quot;:80}\">\u00a0<\/span><\/p><p><span data-contrast=\"auto\">Hasta ahora, <\/span><i><span data-contrast=\"auto\">Global Reporting Initiative<\/span><\/i><span data-contrast=\"auto\"> (GRI) ha sido el marco m\u00e1s utilizado en M\u00e9xico, con un enfoque distinto al que propone ISSB:<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:192,&quot;335559740&quot;:240,&quot;335559745&quot;:80}\">\u00a0<\/span><\/p><ul><li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"11\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">GRI: enfocado en el impacto externo de la empresa en sus varios grupos de inter\u00e9s, analizando factores de econom\u00eda, ambientales y de impacto social (m\u00e1s los de gobierno corporativo).<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:568,&quot;335559738&quot;:80,&quot;335559740&quot;:240,&quot;335559991&quot;:284}\">\u00a0<\/span><\/li><\/ul><ul><li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"10\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;hybridMultilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">ISSB: centrado en la doble materialidad, es decir, factores de sostenibilidad y factores con impacto financiero.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:568,&quot;335559738&quot;:80,&quot;335559740&quot;:240,&quot;335559991&quot;:284}\">\u00a0<\/span><\/li><\/ul><p><span data-contrast=\"auto\">ISSB<\/span><span data-contrast=\"auto\">, por lo tanto,<\/span><span data-contrast=\"auto\"> exige <\/span><span data-contrast=\"auto\">definir y <\/span><span data-contrast=\"auto\">cuantificar c\u00f3mo los riesgos y oportunidades ESG influyen en la rentabilidad y resiliencia empresarial.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:192,&quot;335559740&quot;:240,&quot;335559745&quot;:80}\">\u00a0<\/span><\/p><p><b><span data-contrast=\"auto\">\u00bfDe qu\u00e9 tratan las reglas S1 y S2?<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:192,&quot;335559740&quot;:240,&quot;335559745&quot;:80}\">\u00a0<\/span><\/p><p><span data-contrast=\"auto\">Son lineamientos generales sobre la divulgaci\u00f3n de riesgos y oportunidades de sostenibilidad.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:192,&quot;335559740&quot;:240,&quot;335559745&quot;:80}\">\u00a0<\/span><\/p><ul><li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"9\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">S1<\/span><\/b><span data-contrast=\"auto\">: pide conectar <\/span><span data-contrast=\"auto\">la <\/span><span data-contrast=\"auto\">sostenibilidad con <\/span><span data-contrast=\"auto\">su impacto en los <\/span><span data-contrast=\"auto\">flujos de efectivo, costo de capital y estrategia de negocio.<\/span><span data-contrast=\"auto\">\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:714,&quot;335559739&quot;:80,&quot;335559740&quot;:240,&quot;335559991&quot;:357}\">\u00a0<\/span><\/li><\/ul><ul><li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"13\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><b><span data-contrast=\"auto\">S2<\/span><\/b><span data-contrast=\"auto\">: divulgaci\u00f3n sobre cambio clim\u00e1tico; puede ser m\u00e1s complejo de implementar por requerir escenarios clim\u00e1ticos y otros datos que muchas empresas a\u00fan no miden.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:714,&quot;335559739&quot;:80,&quot;335559740&quot;:240,&quot;335559991&quot;:357}\">\u00a0<\/span><\/li><\/ul><p><b><span data-contrast=\"auto\">\u00bfPara qui\u00e9n ser\u00e1 m\u00e1s sencillo adaptarse?<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:192,&quot;335559740&quot;:240,&quot;335559745&quot;:80}\">\u00a0<\/span><\/p><ul><li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"4\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Empresas que\u202fya tienen procesos de reporteo establecidos, especialmente aquellas que ya est\u00e1n acostumbradas a trabajar con diferentes escenarios clim\u00e1ticos<\/span><span data-contrast=\"auto\">.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:714,&quot;335559738&quot;:80,&quot;335559739&quot;:0,&quot;335559740&quot;:240,&quot;335559991&quot;:357}\">\u00a0<\/span><\/li><\/ul><ul><li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"4\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">S2, en particular, ser\u00e1 m\u00e1s f\u00e1cil de adoptar para empresas<\/span><span data-contrast=\"auto\"> que ya <\/span><span data-contrast=\"auto\">tienen un an\u00e1lisis hecho bajo las recomendaciones del <\/span><span data-contrast=\"auto\">Grupo de Trabajo sobre Divulgaciones Financieras Relacionadas con el Clima<\/span><span data-contrast=\"auto\"> (TCFD, por sus siglas en ingl\u00e9s).<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:714,&quot;335559738&quot;:80,&quot;335559739&quot;:0,&quot;335559740&quot;:240,&quot;335559991&quot;:357}\">\u00a0<\/span><\/li><\/ul><p><b><span data-contrast=\"auto\">\u00bfY para qui\u00e9n ser\u00e1 m\u00e1s retador el cambio?<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:192,&quot;335559740&quot;:240,&quot;335559745&quot;:80}\">\u00a0<\/span><\/p><ul><li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"5\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Empresas <\/span><span data-contrast=\"auto\">que no han empezado el proceso de entender cu\u00e1les son sus riesgos y oportunidades sostenibles.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:714,&quot;335559739&quot;:80,&quot;335559740&quot;:240,&quot;335559991&quot;:357}\">\u00a0<\/span><\/li><\/ul><ul><li data-leveltext=\"\uf0b7\" data-font=\"Symbol\" data-listid=\"5\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Symbol&quot;,&quot;469769242&quot;:[8226],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;\uf0b7&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"1\"><span data-contrast=\"auto\">Empresas sin procesos de gesti\u00f3n de informaci\u00f3n cuantitativa.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:714,&quot;335559739&quot;:80,&quot;335559740&quot;:240,&quot;335559991&quot;:357}\">\u00a0<\/span><\/li><\/ul><p><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:80,&quot;335559740&quot;:240}\">\u00a0<\/span><\/p><p><b><span data-contrast=\"auto\">\u00bfQu\u00e9 exige la CNBV?<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:714,&quot;335559738&quot;:192,&quot;335559739&quot;:80,&quot;335559740&quot;:240,&quot;335559745&quot;:80}\">\u00a0<\/span><\/p><ol><li data-leveltext=\"%1.\" data-font=\"Calibri\" data-listid=\"6\" data-list-defn-props=\"{&quot;335552541&quot;:0,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769242&quot;:[65533,0],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;%1.&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Reporte anual de sostenibilidad independiente:<\/span><span data-contrast=\"auto\"> o<\/span><span data-contrast=\"auto\">bligatorio para el ejercicio 2025 (a publicarse en 2026), alineado con IFRS S1 y S2.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:426,&quot;335559738&quot;:192,&quot;335559739&quot;:80,&quot;335559740&quot;:240,&quot;335559745&quot;:80,&quot;335559991&quot;:357}\">\u00a0<\/span><\/li><li data-leveltext=\"%1.\" data-font=\"Calibri\" data-listid=\"6\" data-list-defn-props=\"{&quot;335552541&quot;:0,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769242&quot;:[65533,0],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;%1.&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Aseguramiento independiente del informe:<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:426,&quot;335559738&quot;:192,&quot;335559739&quot;:80,&quot;335559740&quot;:240,&quot;335559745&quot;:80,&quot;335559991&quot;:357}\">\u00a0<\/span><\/li><\/ol><ul><li style=\"list-style-type: none;\"><ul><li data-leveltext=\"o\" data-font=\"Courier New\" data-listid=\"6\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:1440,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Courier New&quot;,&quot;469769242&quot;:[9675],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;o&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"2\"><span data-contrast=\"auto\">2025 (presentado en 2026): no requerido.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:993,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240,&quot;335559991&quot;:284}\">\u00a0<\/span><\/li><\/ul><\/li><\/ul><ul><li style=\"list-style-type: none;\"><ul><li data-leveltext=\"o\" data-font=\"Courier New\" data-listid=\"6\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:1440,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Courier New&quot;,&quot;469769242&quot;:[9675],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;o&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"2\"><span data-contrast=\"auto\">2026 (presentado en 2027): aseguramiento limitado.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:993,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240,&quot;335559991&quot;:284}\">\u00a0<\/span><\/li><\/ul><\/li><\/ul><ul><li style=\"list-style-type: none;\"><ul><li data-leveltext=\"o\" data-font=\"Courier New\" data-listid=\"6\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:1440,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Courier New&quot;,&quot;469769242&quot;:[9675],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;o&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"3\" data-aria-level=\"2\"><span data-contrast=\"auto\">2027 (presentado en 2028): aseguramiento razonable (mayor alcance).<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:993,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240,&quot;335559991&quot;:284}\">\u00a0<\/span><\/li><\/ul><\/li><\/ul><p><span data-contrast=\"auto\">\u00a0 \u00a03. Identificar los Indicadores B\u00e1sicos de Sostenibilidad que se medir\u00e1n, en las distintas \u00e1reas ambientales, sociales y de gobierno corporativo.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:426,&quot;335559738&quot;:192,&quot;335559739&quot;:80,&quot;335559740&quot;:240,&quot;335559745&quot;:80,&quot;335559991&quot;:357}\"> \u00a0<\/span><\/p><p><span data-contrast=\"auto\">\u00a0 \u00a0 \u00a04. Excepciones<\/span><span data-contrast=\"auto\">:<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:426,&quot;335559738&quot;:192,&quot;335559739&quot;:80,&quot;335559740&quot;:240,&quot;335559745&quot;:80,&quot;335559991&quot;:357}\">\u00a0<\/span><\/p><ul><li style=\"list-style-type: none;\"><ul><li data-leveltext=\"o\" data-font=\"Courier New\" data-listid=\"6\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:1440,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Courier New&quot;,&quot;469769242&quot;:[9675],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;o&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"2\"><span data-contrast=\"auto\">Entidades financieras reguladas tendr\u00e1n un esquema gradual a\u00fan por definirse.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:993,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240,&quot;335559991&quot;:284}\">\u00a0<\/span><\/li><\/ul><\/li><\/ul><ul><li style=\"list-style-type: none;\"><ul><li data-leveltext=\"o\" data-font=\"Courier New\" data-listid=\"6\" data-list-defn-props=\"{&quot;335552541&quot;:1,&quot;335559685&quot;:1440,&quot;335559991&quot;:360,&quot;469769226&quot;:&quot;Courier New&quot;,&quot;469769242&quot;:[9675],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;o&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"2\" data-aria-level=\"2\"><span data-contrast=\"auto\">Empresas extranjeras podr\u00e1n reportar bajo sus normas locales, siempre que demuestren equivalencia con IFRS S1 y S2.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:993,&quot;335559738&quot;:80,&quot;335559739&quot;:80,&quot;335559740&quot;:240,&quot;335559991&quot;:284}\">\u00a0<\/span><\/li><\/ul><\/li><\/ul><p><b><span data-contrast=\"auto\">\u00bfC\u00f3mo <\/span><\/b><b><span data-contrast=\"auto\">empezar a <\/span><\/b><b><span data-contrast=\"auto\">prepararse?<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:192,&quot;335559740&quot;:240,&quot;335559745&quot;:80}\">\u00a0<\/span><\/p><ol><li data-leveltext=\"%1.\" data-font=\"Calibri\" data-listid=\"8\" data-list-defn-props=\"{&quot;134224900&quot;:true,&quot;335552541&quot;:0,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769242&quot;:[65533,0],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;%1.&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Diagn\u00f3stico de estrategia: definir si al an\u00e1lisis de materialidad existente cumple con los criterios de doble materialidad. Si no, ajustar. Y, si no hay an\u00e1lisis de materialidad hecho, empezar ah\u00ed.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:425,&quot;335559738&quot;:192,&quot;335559740&quot;:240,&quot;335559745&quot;:80,&quot;335559991&quot;:357}\">\u00a0<\/span><\/li><li data-leveltext=\"%1.\" data-font=\"Calibri\" data-listid=\"8\" data-list-defn-props=\"{&quot;134224900&quot;:true,&quot;335552541&quot;:0,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769242&quot;:[65533,0],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;%1.&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Diagn\u00f3stico<\/span><span data-contrast=\"auto\"> de reporteo<\/span><span data-contrast=\"auto\">: evaluar las pr\u00e1cticas de reporteo actual vs los lineamientos ISSB, para identificar qu\u00e9 informaci\u00f3n y procesos se necesitan robustecer.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559685&quot;:425,&quot;335559738&quot;:192,&quot;335559740&quot;:240,&quot;335559745&quot;:80,&quot;335559991&quot;:357}\">\u00a0<\/span><\/li><li data-leveltext=\"%1.\" data-font=\"Calibri\" data-listid=\"8\" data-list-defn-props=\"{&quot;134224900&quot;:true,&quot;335552541&quot;:0,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769242&quot;:[65533,0],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;%1.&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Cuantificar los impactos<\/span><span data-contrast=\"auto\">: trabajar con los equipos multidisciplinarios que permitan empezar a cuantificar el impacto de los temas materiales.\u00a0<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559738&quot;:192,&quot;335559740&quot;:240,&quot;335559745&quot;:80}\">\u00a0<\/span><\/li><li data-leveltext=\"%1.\" data-font=\"Calibri\" data-listid=\"8\" data-list-defn-props=\"{&quot;134224900&quot;:true,&quot;335552541&quot;:0,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769242&quot;:[65533,0],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;%1.&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Fortalecer el gobierno corporativo: asegurar supervisi\u00f3n del Consejo de Administraci\u00f3n y la Alta Direcci\u00f3n sobre la estrategia ESG. <\/span><span data-contrast=\"auto\">Si es necesario, crea<\/span><span data-contrast=\"auto\">r<\/span><span data-contrast=\"auto\"> o ajusta<\/span><span data-contrast=\"auto\">r<\/span><span data-contrast=\"auto\"> comit\u00e9s<\/span><span data-contrast=\"auto\"> especiales<\/span><span data-contrast=\"auto\">.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559685&quot;:425,&quot;335559738&quot;:192,&quot;335559740&quot;:240,&quot;335559745&quot;:80,&quot;335559991&quot;:357}\">\u00a0<\/span><\/li><li data-leveltext=\"%1.\" data-font=\"Calibri\" data-listid=\"8\" data-list-defn-props=\"{&quot;134224900&quot;:true,&quot;335552541&quot;:0,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769242&quot;:[65533,0],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;%1.&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Capacitaci\u00f3n (<\/span><span data-contrast=\"auto\">incluyendo al equipo de <\/span><span data-contrast=\"auto\">RI):<\/span><span data-contrast=\"auto\"> preparar a los equipos para responder preguntas sobre lo que se va a reportar siguiendo los nuevos lineamientos.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559685&quot;:425,&quot;335559738&quot;:192,&quot;335559740&quot;:240,&quot;335559745&quot;:80,&quot;335559991&quot;:357}\">\u00a0<\/span><\/li><li data-leveltext=\"%1.\" data-font=\"Calibri\" data-listid=\"8\" data-list-defn-props=\"{&quot;134224900&quot;:true,&quot;335552541&quot;:0,&quot;335559685&quot;:720,&quot;335559991&quot;:360,&quot;469769242&quot;:[65533,0],&quot;469777803&quot;:&quot;left&quot;,&quot;469777804&quot;:&quot;%1.&quot;,&quot;469777815&quot;:&quot;multilevel&quot;}\" aria-setsize=\"-1\" data-aria-posinset=\"1\" data-aria-level=\"1\"><span data-contrast=\"auto\">Monitorear actualizaciones regulatorias:<\/span> <span data-contrast=\"auto\">seguir de cerca nuevos detalles que la CNBV pueda emitir para ajustar a tiempo <\/span><span data-contrast=\"auto\">el<\/span><span data-contrast=\"auto\"> plan de acci\u00f3n.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335559685&quot;:425,&quot;335559738&quot;:192,&quot;335559740&quot;:240,&quot;335559745&quot;:80,&quot;335559991&quot;:357}\">\u00a0<\/span><\/li><\/ol><p><span data-contrast=\"auto\">Este cambio puede ir m\u00e1s all\u00e1 de un tema de cumplimiento. Aprovecha el proceso para encontrar oportunidades de negocio, crear procesos que te conviertan en una empresa m\u00e1s rentable y atraer inversionistas <\/span><span data-contrast=\"auto\">con un enfoque de inversi\u00f3n r<\/span><span data-contrast=\"auto\">esponsable. Si necesitas ayuda para empezar, en <a href=\"https:\/\/miranda-partners.com\/es\/\"><span style=\"color: #000080;\">Miranda Partners<\/span><\/a>, a trav\u00e9s de nuestra divisi\u00f3n <span style=\"color: #000080;\"><a style=\"color: #000080;\" href=\"https:\/\/miranda-esg.com\/es\/\" target=\"_blank\" rel=\"noopener\">Miranda ESG<\/a><\/span>, estaremos encantados de ayudar.<\/span><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:192,&quot;335559740&quot;:240,&quot;335559745&quot;:80}\">\u00a0<\/span><\/p><p><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:192,&quot;335559740&quot;:240,&quot;335559745&quot;:80}\">\u00a0<\/span><\/p><p><b><span data-contrast=\"auto\">\u00bfTu empresa ya est\u00e1 lista?<\/span><\/b><span data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559738&quot;:192,&quot;335559740&quot;:240,&quot;335559745&quot;:80}\">\u00a0<\/span><\/p><p><span data-contrast=\"auto\">Si quieres saber m\u00e1s, aqu\u00ed algunos blogs que pueden interesarte:<\/span><span data-ccp-props=\"{}\">\u00a0<\/span><\/p><p><span style=\"color: #000080;\"><a style=\"color: #000080;\" href=\"https:\/\/miranda-partners.com\/es\/issb-vs-gri-our-take-on-how-to-prepare-for-a-new-phase-in-sustainability-reporting\/\">https:\/\/miranda-partners.com\/es\/issb-vs-gri-our-take-on-how-to-prepare-for-a-new-phase-in-sustainability-reporting\/<\/a>\u00a0<\/span><\/p><p><span style=\"color: #000080;\"><a style=\"color: #000080;\" href=\"https:\/\/miranda-partners.com\/es\/gri-vs-issb-s2\/\">https:\/\/miranda-partners.com\/es\/gri-vs-issb-s2\/<\/a>\u00a0<\/span><\/p><p><span style=\"color: #000080;\"><a style=\"color: #000080;\" href=\"https:\/\/miranda-partners.com\/gri-vs-issb-topics-and-governance\/#:~:text=For%20example%2C%20ISSB%20focuses%20on,and%20other%20commitments%20of%20members\">https:\/\/miranda-partners.com\/gri-vs-issb-topics-and-governance\/#:~:text=For%20example%2C%20ISSB%20focuses%20on,and%20other%20commitments%20of%20members<\/a>.\u00a0<\/span><\/p><p><span style=\"color: #000080;\"><a style=\"color: #000080;\" href=\"https:\/\/miranda-partners.com\/gri-vs-issb-risk-management-and-stakeholder-engagement\/\">https:\/\/miranda-partners.com\/gri-vs-issb-risk-management-and-stakeholder-engagement\/<\/a>\u00a0<\/span><\/p><p><span style=\"color: #000080;\"><a style=\"color: #000080;\" href=\"https:\/\/miranda-partners.com\/gri-vs-issb-strategy\/\">https:\/\/miranda-partners.com\/gri-vs-issb-strategy\/<\/a>\u00a0<\/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-96141a8 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"96141a8\" data-element_type=\"widget\" data-e-type=\"widget\" data-no-translation=\"\" 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-bbeceb3 elementor-widget elementor-widget-text-editor\" data-id=\"bbeceb3\" data-element_type=\"widget\" data-e-type=\"widget\" data-no-translation=\"\" 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>Contactos en Miranda Partners<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-section elementor-inner-section elementor-element elementor-element-bb93f92 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"bb93f92\" 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-54621ca\" data-id=\"54621ca\" 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-460a9b5 elementor-widget elementor-widget-text-editor\" data-id=\"460a9b5\" data-element_type=\"widget\" data-e-type=\"widget\" data-no-translation=\"\" 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>Damian Fraser<\/strong><br \/>Miranda Partners<br \/><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"mailto:damian.fraser@miranda-partners.com\" target=\"_blank\" rel=\"noopener\">damian.fraser@miranda-partners.com<\/a><\/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<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-c0506da\" data-id=\"c0506da\" 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-d007a8a elementor-widget elementor-widget-text-editor\" data-id=\"d007a8a\" data-element_type=\"widget\" data-e-type=\"widget\" data-no-translation=\"\" 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>Ana Mar\u00eda Ybarra Corcuera<\/b><br \/>Miranda-IR<br \/><span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"mailto:ana.ybarra@miranda-ir.com\" target=\"_blank\" rel=\"noopener\">ana.ybarra@miranda-ir.com<\/a><\/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\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>A partir de 2025, el reporteo de sostenibilidad en M\u00e9xico entrar\u00e1 en una nueva etapa. La CNBV modific\u00f3 la Circular \u00danica de Emisoras para adoptar como obligatorias las Normas Internacionales de Sostenibilidad, IFRS S1 y S2, emitidas por International Sustainability Standards Board (ISSB). Este cambio alinea los requerimientos para las emisoras mexicanas con exigentes est\u00e1ndares internacionales en materia ESG...<\/p>","protected":false},"author":10,"featured_media":16932,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[24],"tags":[],"class_list":["post-16908","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-miranda-ir"],"_links":{"self":[{"href":"https:\/\/miranda-partners.com\/es\/wp-json\/wp\/v2\/posts\/16908","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/miranda-partners.com\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/miranda-partners.com\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/miranda-partners.com\/es\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/miranda-partners.com\/es\/wp-json\/wp\/v2\/comments?post=16908"}],"version-history":[{"count":5,"href":"https:\/\/miranda-partners.com\/es\/wp-json\/wp\/v2\/posts\/16908\/revisions"}],"predecessor-version":[{"id":16942,"href":"https:\/\/miranda-partners.com\/es\/wp-json\/wp\/v2\/posts\/16908\/revisions\/16942"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/miranda-partners.com\/es\/wp-json\/wp\/v2\/media\/16932"}],"wp:attachment":[{"href":"https:\/\/miranda-partners.com\/es\/wp-json\/wp\/v2\/media?parent=16908"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/miranda-partners.com\/es\/wp-json\/wp\/v2\/categories?post=16908"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/miranda-partners.com\/es\/wp-json\/wp\/v2\/tags?post=16908"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}