Las empresas en España, el conjunto de la Unión Europea y el Reino Unido afrontan un cambio regulatorio sin precedentes con la entrada plena en vigor de CSRD, ESRS y UK SRS, tres marcos que elevan de forma determinante el nivel de rigor, la trazabilidad de datos, la auditoría y la digitalización del reporting de sostenibilidad.

ESG reporting has moved decisively into the mainstream, and a large number of public companies publish some form of sustainability or ESG disclosure, making transparency no longer a differentiator but an expectation. At the same time, scrutiny has intensified. Regulators, investors, and civil society are increasingly alert to “greenwashing”, where sustainability claims overstate reality or obscure material impacts.