El departamento de Responsabilidad social corporativa de BNFIX ha seguido de cerca la jornada organizada por el Consejo General de Economistas de España, junto con el ICAC y el EFRAG, sobre la nueva Norma Europea Voluntaria de Información Corporativa en Materia de Sostenibilidad para PYMES no cotizadas.
Regularmente, los profesionales de BNFIX les recordamos las novedades legales que, poco a poco, se suman al aumento de obligaciones legales y formales que deben cumplir las empresas.
El ICAC (Instituto de Contabilidad y Auditoría de Cuentas) ha publicado una resolución que aborda la formulación del Estado de Información No Financiera (EINF) en el caso de una sociedad cooperativa agraria.
Es fundamental tener presente que a partir del 1 de enero de 2024 estas obligaciones serán aplicables a empresas de un tamaño inicial determinado y que deberán presentar sus informes de sostenibilidad en 2025.
Adjunto presentamos algunos modelos de EINF o Informes en materia de sostenibilidad en los que ha colaborado en la elaboración BNFIX ADVISORY. Como podrás comprobar, integramos los requerimientos de la ley 11/2018, junto con GRI, ODS y Pacto Mundial.
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