{"id":6357,"date":"2021-07-09T12:00:00","date_gmt":"2021-07-09T12:00:00","guid":{"rendered":"https:\/\/miranda-partners.com\/?p=6357"},"modified":"2021-07-09T18:28:39","modified_gmt":"2021-07-09T18:28:39","slug":"practicas-para-la-elaboracion-de-reportes-de-sostenibilidad-segun-nyse","status":"publish","type":"post","link":"https:\/\/miranda-partners.com\/es\/best-practices-for-sustainability-reporting-according-to-nyse\/","title":{"rendered":"Pr\u00e1cticas para la elaboraci\u00f3n de reportes de sostenibilidad seg\u00fan NYSE"},"content":{"rendered":"
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Esta semana quiero compartir y comentar\u00a0las mejores pr\u00e1cticas para la elaboraci\u00f3n de reportes de sostenibilidad seg\u00fan NYSE<\/a>.\u00a0<\/p>

NYSE propone el siguiente proceso de 8 pasos para la elaboraci\u00f3n de informes de sostenibilidad (incluyendo las ideas clave que identificamos en cada paso):<\/p>

  1. Identificar el enfoque adecuado para la empresa:<\/strong>\u00a0\u201cBefore a company can begin to think about reporting on its ESG performance, it needs to determine which ESG issues are relevant to it and how these issues fit into its overall business strategy\u2026Companies should be able to answer the question: how do the specific ESG issues that the company has chosen to focus on contribute to its short-term financial performance and\/or long-term value creation?\u201d<\/li>
  2. Identificar los grupos de inter\u00e9s y evaluar el nivel de compromiso con los mismos:<\/strong>\u00a0\u201cOnce your stakeholders have been identified, the next step is to ensure the company has mechanisms in place for stakeholder engagement. One primary purpose of stakeholder engagement is to identify how stakeholders think about the company and its conduct as it relates to their interests. In addition, this engagement can help the company identify key ESG issues that are likely to impact your company\u2019s performance directly or indirectly and to appropriately manage stakeholder expectations and concerns.\u201d<\/li>
  3. Evaluar la materialidad:<\/strong>\u00a0\u201cIn essence, materiality is a lens or filter that allows your company to determine the ESG issues on which your stakeholders focus.\u201d<\/li>
  4. Establecer el gobierno corporativo: \u201c<\/strong>Strong governance of ESG issues and ESG reporting is key to the efficacy of ESG programs and credibility of ESG reporting. More importantly, good governance of ESG requires that ESG statements have clearly-defined owners to provide accountability and allocate clear responsibility for various aspects of the strategy.\u201d<\/li>
  5. Integrar ESG en la estrategia de negocio:<\/strong>\u00a0\u201cBelow the board level, responsibility for design, implementation and monitoring of the company\u2019s ESG strategy should be clearly allocated by senior management. Depending on the nature of the strategy and the identified ESG focus areas, responsibility may be spread across various divisions in the company.\u201d<\/li>
  6. Contar tu historia:<\/strong>\u00a0\u201cCompanies that provide this disclosure are likely to be more convincing than those that produce a long list of ESG metrics that appear unconnected to the company and how it operates. In adopting a more focused approach, your company can demonstrate that it has a strong handle on the ESG issues and is committed to managing them effectively.\u201d<\/li>
  7. Elegir marcos y normas de reporteo<\/strong>: \u201cMany companies choose to align their sustainability reporting with one or more ESG frameworks. The sheer number of ESG frameworks and standards can make ESG disclosure seem overwhelming. The best way for companies to navigate this landscape is to figure out what would yield the most meaningful and useful disclosure for the company and its key stakeholders.\u201d<\/li>
  8. An\u00e1lisis y calificaciones ESG:<\/strong>\u00a0\u201c\u2026several ratings are administered by, or connected to, companies that construct indices for investment purposes. Therefore, consider which ESG indices are of highest interest to your company when determining which ratings to focus on.\u201d<\/li><\/ol>

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    Como conclusion, NYSE dice: \u201cReporting should be an output, not an end in itself. It should reflect what your company is doing to manage your ESG risks and opportunities.\u201d<\/p>

    Nuestra opini\u00f3n:\u00a0<\/strong>estamos totalmente de acuerdo en que la materialidad (definida por la participaci\u00f3n real de los grupos de inter\u00e9s) deber\u00eda proporcionar el mapa para cualquier empresa que quiera empezar a compartir datos y estrategias ESG. Destacar\u00edamos que para integrar realmente estos conceptos en el negocio (paso 5), es fundamental tener KPIs claramente establecidos. De lo contrario, todo se vuelve demasiado subjetivo. Tambi\u00e9n se\u00f1alar\u00edamos que, a la hora de definir la narrativa, es sin duda importante utilizar est\u00e1ndares. Pero tambi\u00e9n es importante utilizar un lenguaje con gran alcance para impactar a los grupos de inter\u00e9s no institucionales. Por \u00faltimo, las calificaciones ESG no son una necesidad para todas las empresas. Para nosotros, es muy importante que las empresas no se centren tanto en las calificaciones, ya que eso a veces distorsiona el prop\u00f3sito de la organizaci\u00f3n. Las calificaciones deben ser un resultado del esfuerzo y no el objetivo principal (y las empresas deben entender las metodolog\u00edas para comprender realmente por qu\u00e9 algunas calificaciones pueden no favorecerlas, pero esto no significa necesariamente que su estrategia sea err\u00f3nea). Sin embargo, en algunas etapas, las calificaciones ser\u00e1n muy \u00fatiles para que algunas empresas lleguen a determinados p\u00fablicos.<\/span><\/p>

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    Espero que esto te haya parecido interesante. Como siempre, si hay algo en lo que pudi\u00e9ramos ayudar, o si hay un tema de ESG del cual quisieras saber m\u00e1s, por favor h\u00e1znoslo saber.<\/p>

    Saludos,<\/p>

    Marimar<\/p>

    CEO, Miranda ESG<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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    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

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    Damian Fraser<\/strong>
    Miranda Partners
    damian.fraser@miranda-partners.com<\/a><\/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

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    Marimar Torreblanca<\/strong>
    Miranda ESG
    marimar.torreblanca@miranda-partners.com<\/a><\/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>","protected":false},"excerpt":{"rendered":"

    This week I want to share and comment on the best practices for sustainability reporting according to NYSE.   NYSE proposes an 8 steps process for sustainability reporting (and the key ideas we identify under each step) are: Identifying the right approach for the company: \u201cBefore a company can begin to think about reporting on its ESG […]<\/p>\n","protected":false},"author":22,"featured_media":6359,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[26],"tags":[],"class_list":["post-6357","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-esg"],"_links":{"self":[{"href":"https:\/\/miranda-partners.com\/es\/wp-json\/wp\/v2\/posts\/6357","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\/22"}],"replies":[{"embeddable":true,"href":"https:\/\/miranda-partners.com\/es\/wp-json\/wp\/v2\/comments?post=6357"}],"version-history":[{"count":0,"href":"https:\/\/miranda-partners.com\/es\/wp-json\/wp\/v2\/posts\/6357\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/miranda-partners.com\/es\/wp-json\/wp\/v2\/media\/6359"}],"wp:attachment":[{"href":"https:\/\/miranda-partners.com\/es\/wp-json\/wp\/v2\/media?parent=6357"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/miranda-partners.com\/es\/wp-json\/wp\/v2\/categories?post=6357"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/miranda-partners.com\/es\/wp-json\/wp\/v2\/tags?post=6357"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}