{"id":7117,"date":"2021-10-14T10:05:00","date_gmt":"2021-10-14T10:05:00","guid":{"rendered":"https:\/\/miranda-partners.com\/?p=7117"},"modified":"2021-10-14T16:07:18","modified_gmt":"2021-10-14T16:07:18","slug":"reportes-esg-en-el-sp-500","status":"publish","type":"post","link":"https:\/\/miranda-partners.com\/es\/sustainability-reporting-in-the-sp-500\/","title":{"rendered":"Reportes ESG en el S&amp;P 500"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"7117\" class=\"elementor elementor-7117\" 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-7d4e739 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7d4e739\" 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-edac1f4\" data-id=\"edac1f4\" 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-921dbc0 elementor-widget elementor-widget-text-editor\" data-id=\"921dbc0\" data-element_type=\"widget\" data-e-type=\"widget\" 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 style=\"font-weight: 400;\">Esta semana me gustar\u00eda compartir algunos puntos relevantes de un\u00a0<a href=\"https:\/\/www.teneo.com\/we-are-living-in-a-material-world-the-state-of-us-sustainability-reporting\/\" target=\"_blank\" rel=\"noopener\" data-saferedirecturl=\"https:\/\/www.google.com\/url?q=https:\/\/www.teneo.com\/we-are-living-in-a-material-world-the-state-of-us-sustainability-reporting\/&amp;source=gmail&amp;ust=1634312715031000&amp;usg=AFQjCNHuMWFFj-504TX6cf0oYJ80gowVGA\">reporte<\/a>\u00a0recientemente publicado por Teneo, una de las empresas l\u00edder en el segmento de asesor\u00eda para CEOs, sobre lo visto en 200 reportes de ESG de empresas del S&amp;P 500 que fueron publicados durante el primer semestre de 2021.<\/p><p style=\"font-weight: 400;\">Obviamente, el mercado estadounidense es mucho m\u00e1s profundo que el mexicano, y las empresas suelen ser m\u00e1s grandes, con acciones m\u00e1s l\u00edquidas y muchos m\u00e1s inversionistas institucionales alrededor. Esto se traduce en m\u00e1s datos ESG y en algunos muy buenos ejemplos de lo que los inversionistas globales buscan en un informe, especialmente ahora que la regulaci\u00f3n est\u00e1 impulsando iniciativas que hacen que algunos temas ESG sean el centro de atenci\u00f3n. Por esta raz\u00f3n, pensamos que para todas las empresas mexicanas vale la pena entender lo que est\u00e1 sucediendo en los informes de sostenibilidad del otro lado de la frontera.<\/p><p style=\"font-weight: 400;\">\u00a0<\/p><p style=\"font-weight: 400;\">Algunos fragmentos clave:<\/p><ul><li style=\"font-weight: 400;\">\u201cInstitutional investors have dramatically enhanced their focus on issues relating to climate, diversity, human capital management and board governance\u2026\u201d<\/li><li style=\"font-weight: 400;\">\u201cThere has never been a more important time to ensure that company sustainability disclosure is robust, clear and credible\u2026\u201d<\/li><li style=\"font-weight: 400;\">\u201cNo one person can be an expert in \u201cE,\u201d \u201cS\u201d and \u201cG.\u201d Assembling a cross-functional team that includes representation from key business units can help ensure all stakeholder views on ESG issues are being represented.\u201d<\/li><li style=\"font-weight: 400;\">\u201cRoutine engagement with shareholders, employees and other stakeholders is a great opportunity to solicit feedback on your sustainability report.\u201d<\/li><li style=\"font-weight: 400;\">84% of the sustainability reports that were studied were published by a company with a market cap larger than US$10bn.<\/li><li style=\"font-weight: 400;\">\u201cSustainability\u201d was the most commonly used term in report titles (43%), while \u201cCSR\u201d and \u201cESG\u201d appeared in the report title 24% and 23% of the time, respectively. Regardless of what your company\u2019s sustainability report is titled, companies should be consistent with how they refer to their sustainability initiatives in all of their company communications.<\/li><li style=\"font-weight: 400;\"><em>\u201c<\/em>The average length of a 2021 Sustainability Report was 70 pages, but they ranged from a low of 12 pages to a high of 243 pages.\u201d<\/li><li style=\"font-weight: 400;\">\u201c76% of 2021 Sustainability Reports were accompanied by a press release. The press releases typically included a quote from the CEO and\/or sustainability lead as well as highlights from the sustainability report.\u201d<\/li><li style=\"font-weight: 400;\">\u201c\u2026companies are thinking about creative ways to deliver updates to sustainability initiatives beyond the annual cycle of sustainability reports, such as interim sustainability updates or issue-specific reports (e.g.; diversity).\u201d<\/li><li style=\"font-weight: 400;\">\u201cOver one-third of 2021 Sustainability Reports included at least some information on employee pay gaps. 30% reported both the gender pay gap for employees globally\u2026\u201d<\/li><li style=\"font-weight: 400;\">\u201cOver half of 2021 Sustainability Reports included at least one demographic target, with 42% of companies including both gender and racial\/ethnicity goals.\u201d<\/li><li style=\"font-weight: 400;\">\u201c\u2026a vast majority of companies referenced the SASB and TCFD. This is a result of many large institutional shareholders essentially mandating that companies report to these disclosure frameworks.\u201d<\/li><li style=\"font-weight: 400;\">\u201c53% of 2021 Sustainability Reports included at least some degree of external assurance.\u201d<\/li><li style=\"font-weight: 400;\">\u201c26% of 2021 Sustainability Reports were accompanied by a separate \u201cSummary\u201d or \u201cHighlights\u201d version of the report.\u201d<\/li><\/ul><p>\u00a0<\/p><p style=\"font-weight: 400;\">De manera similar a lo que las empresas est\u00e1n escuchando de los inversionistas en Estados Unidos, los inversionistas locales en M\u00e9xico (principalmente las AFOREs) est\u00e1n presionando por m\u00e1s y mejor divulgaci\u00f3n sobre ESG. Como hemos visto en los\u00a0<em>ESG Development<\/em>\u00a0<em>Heatmaps<\/em>\u00a0actualizados que hemos publicado recientemente (y como muy probablemente veremos en los que publicaremos en pr\u00f3ximos blogs actualizando los datos de otros sectores), las empresas est\u00e1n respondiendo a esto aline\u00e1ndose cada vez m\u00e1s con est\u00e1ndares reconocidos (SASB, TCFD) y usando m\u00e1s KPIs para describir lo que est\u00e1n haciendo y lo que pretenden lograr en los temas materiales ESG en los que est\u00e1n trabajando.<\/p><p style=\"font-weight: 400;\">Estar\u00edamos encantados de ayudar a cualquier empresa a definir c\u00f3mo puede mejorar sus informes de sostenibilidad y alinearse con las mejores pr\u00e1cticas mundiales para convertirse en l\u00edder dentro de su segmento. Entendemos que hay muchas decisiones complejas a la hora de definir qu\u00e9 informar y c\u00f3mo (incluyendo si los reportes deben ser integrados o enfocados en ESG, que puedes ver nuestra opini\u00f3n\u00a0<a href=\"https:\/\/miranda-partners.com\/es\/reporte-esg-vs-reporte-integrado\/\" target=\"_blank\" rel=\"noopener\" data-saferedirecturl=\"https:\/\/www.google.com\/url?q=https:\/\/miranda-partners.com\/es\/reporte-esg-vs-reporte-integrado\/&amp;source=gmail&amp;ust=1634312715031000&amp;usg=AFQjCNFNmcJyBJvzTSIdt3JKD-pBDPXuUg\">aqu\u00ed<\/a>), y estamos enfocados en encontrar formas pr\u00e1cticas de optimizar el impacto que nuestros clientes tienen con sus estrategias de comunicaci\u00f3n ESG.<\/p><p style=\"font-weight: 400;\">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><p style=\"font-weight: 400;\">Saludos,<\/p><p style=\"font-weight: 400;\">Marimar<\/p><p style=\"font-weight: 400;\"><em>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<div class=\"elementor-element elementor-element-02f8b64 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"02f8b64\" 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-4190439 elementor-widget elementor-widget-text-editor\" data-id=\"4190439\" data-element_type=\"widget\" data-e-type=\"widget\" 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-2ac392d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"2ac392d\" 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-1af5aae\" data-id=\"1af5aae\" 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-6d6616b elementor-widget elementor-widget-text-editor\" data-id=\"6d6616b\" data-element_type=\"widget\" data-e-type=\"widget\" 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 \/><a href=\"mailto:damian.fraser@miranda-partners.com\">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<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-fc895f1\" data-id=\"fc895f1\" 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-515add8 elementor-widget elementor-widget-text-editor\" data-id=\"515add8\" data-element_type=\"widget\" data-e-type=\"widget\" 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 style=\"font-weight: bold;\">Ana Maria Ybarra Corcuera<\/span><br \/>Miranda-IR<br \/><u><a title=\"mailto:ana.ybarra@miranda-ir.com\" href=\"mailto:ana.ybarra@miranda-ir.com\" target=\"_blank\" rel=\"noopener\">ana.ybarra@miranda-ir.com<\/a><\/u><\/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":"<p>This week I would like to share some highlights from a recently published&nbsp;report&nbsp;by Teneo, one of the leading CEO advisory firms, on what was seen in 200 sustainability reports from S&amp;P 500 companies published during the first semester of 2021. Obviously, the US market is much deeper than Mexico\u2019s, and companies are usually larger with [&hellip;]<\/p>\n","protected":false},"author":22,"featured_media":7119,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","footnotes":""},"categories":[26],"tags":[],"class_list":["post-7117","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\/7117","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=7117"}],"version-history":[{"count":0,"href":"https:\/\/miranda-partners.com\/es\/wp-json\/wp\/v2\/posts\/7117\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/miranda-partners.com\/es\/wp-json\/wp\/v2\/media\/7119"}],"wp:attachment":[{"href":"https:\/\/miranda-partners.com\/es\/wp-json\/wp\/v2\/media?parent=7117"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/miranda-partners.com\/es\/wp-json\/wp\/v2\/categories?post=7117"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/miranda-partners.com\/es\/wp-json\/wp\/v2\/tags?post=7117"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}