Economy and Business
Sustainability
Summer Course
Nuevas obligaciones de reporting en sostenibilidad corporativa

Nuevas obligaciones de reporting en sostenibilidad corporativa

11.Sep - 11. Sep, 2024 Cod. E14-24

Implicaciones empresariales de la nueva directiva sobre Sostenibilidad Corporativa

Description

El Curso de Verano pretende exponer y analizar las nuevos aspectos e implicaciones empresariales relativas a la nueva directiva sobre Sostenibilidad Corporativa, además de presentar como puede ser la futura transposición de la directiva a la norma española.

Con la Directiva 2014/95/UE en lo que respecta a la divulgación de información no financiera e información sobre diversidad, se inició el camino a la obligatoriedad por parte de grandes corporaciones a revelar información social y medioambiental junto con la información financiera tradicional. Esta directiva generó la ley 11/2018 en materia de información no financiera y diversidad de obligado cumplimiento en España.

Tras un proceso de consultas y bajo la propuesta del European Financial Reporting Advisory Group (EFRAG), la Comisión Europea va a proceder a emitir una nueva directiva, con el objetivo de mejorar la trasparencia y relevancia de la información social y medioambiental corporativa. Uno de los aspectos más novedosos de la normativa es una mayor concreción del concepto materialidad de la información sobre sostenibilidad, siendo este aspecto uno de los que el curso pretende ahondar en profundidad.

El Curso tiene una estructura muy diversa. Por un lado, dos de las comunicaciones serán llevas a cabo por dos personas pertenecientes a la administración pública responsables de normativa, tanto a nivel nacional (ICAC, dependiente del Ministerio de economía) como internacional (EFRAG, organo consultivo de la Comisión Europea). Por otro lado, participaran académicos expertos en la información sobre sostenibilidad, que profundizarán sobre los nuevos conceptos, y finalmente profesionales relacionados con la auditoria, la elaboración de la información por parte de las compañias e instituciones de inversión, que presentarán su visión e inquietudes sobre la nueva norma.

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Objectives

Conocer la nueva directiva sobre Sostenibilidad Corporativa y la futura norma nacional.

Analizar las futuras implicacciones que va a tener en diferentes colectivos: empresariales, instituciones de inversión, auditores,...

Analizar el concepto de materialidad de la información sobre sostenibilidad.

Activity directed to

  • University student
  • Professionals

Organised by

  • Grupo de Investigación Consolidado Gobierno Vasco: Economía Circular, desempeño empresarial, y la consecución de los ODS
  • Grupo de referencia socio economía y sostenibilidad: Contabilidad Medioambiental, Economía Circular Y Corporativa y Recursos: S33_17R. Diputación General de Aragón

In collaboration with

  • Etorkizuna Orain

Program

11-09-2024

09:00 - 09:15

Registro

09:15 - 09:30

Presentation by the Director of the activity

  • José Mariano Moneva Moneva | Universidad de Zaragoza - Catedrático IP Grupo de referencia socio economía y sostenibilidad: Contabilidad Medioambiental, Economía Circular
  • Igor Álvarez Etxeberria | UPV/EHU - Pleno, IP. Grupo de investigación: Economía circular, desempeño empresarial y la consecución de los objetivos de desarrollo sostenible
09:30 - 10:00

“La futura transposición de la directiva a la norma española“

  • Santiago Durán Dominguez | Instituto de Contabilidad y Auditoria de Cuentas, Ministerio de Economía - Presidente
10:00 - 10:45

“Marco regulatorio de la Directiva sobre Sostenibilidad Corporativa “

  • Gema Sanchez | EFRAG - Head of Secretariat - Sustainability Reporting (ESRS) (Participation by zoom)
10:45 - 11:15

Break

11:15 - 12:45

Round table: “Organizaciones empresariales, inversores, auditoria : Nuevos retos y mejoras que presenta la nueva directiva a la hora de elaborar el estado sobre Sostenibilidad Corporativa“

  • José Mariano Moneva Moneva | Universidad de Zaragoza - Catedrático (Moderator)
  • Ramon Pueyo | KPMG - Partner, Head of Sustainability and Corporate Governance Services
  • Gregorio Gil | AECA/ICAC - Focus Group AECA sobre Información de Sostenibilidad–ESG y representante en el Comité Consultivo de Sostenibilidad del ICAC
  • Salvador Marin Hernández | EFAA for SMEs - Presidente
12:45 - 13:15

“La triple materialidad de la información sobre sostenibilidad“

  • Carlos Larrinaga | Universidad de Burgos - Catedrático (Council del Centre for Social and Environmental Accounting Research) (Participation by zoom)
  • Igor Álvarez Etxeberria | UPV/EHU - Pleno, IP. Grupo de investigación: Economía circular, desempeño empresarial y la consecución de los objetivos de desarrollo sostenible
13:15 - 14:00

“Taller: Como realizar una mapa de la materialidad de la información sobre sostenibilidad“

  • Mercedes Luque | Universidad de Cordoba - Profesora Titular, Secretariat Cluster SMEs of the Project Task Force on European Sustainability Reporting Standards

Directors

Igor Álvarez Etxeberria

UPV/EHU

Igor Alvarez Etxeberria is associated professor (full professor accredited) of accounting at the University of Basque Country. He also member of the Steering Committee of EMAN Europe. His interests are the role of business in sustainable development, social and environmental reporting, carbon accounting, Biodiversity accounting and CSR performance. He has published in a number of journals that include Accounting, Business Strategy and Environment, CSR and Environmental management, Ecological Economics, Journal of Cleaner Production, Sustainable Development, Supply Chain management and International Journal, Spanish Accounting Review and Spanish Journal of Finance and Accounting.

José Mariano Moneva Moneva

Universidad de Zaragoza

Jose M. Moneva is a professor at the University of Zaragoza and Dean of the Faculty of Economics and Business. He has been director of the BSH Electrodomésticos Chair in Innovation and coordinator of the CSR committee of AECA, the Spanish business accounting and administration association. He has also been a member of the Global Reporting Initiative (GRI) working party in its 2002 version and of the Management Committee of the European Sustainability Reporting Association (ESRA). He is currently part of the Spanish circular economy observatory. His main lines of research are related to social and environmental accounting, sustainable finance, sustainability and corporate social responsibility information and the circular economy.

Speakers

Santiago Durán Dominguez

Gregorio Gil

Carlos Larrinaga

Universidad de Burgos

Carlos Larrinaga is professor of accounting at the University of Burgos, Spain. He also is associated to the Centre for Social and Environmental Accounting Research, University of St Andrews. Formerly he served at the University of Seville, and at Carlos III University. His interests are the role of business in sustainable development, and particularly the normativity of social and environmental reporting. In the last years he is studying the interplay between accounting, modernity and the Anthropocene from historical, coloniality and ecological perspectives. He has published in a number of journals that include Accounting, Organizations and Society, Accounting, Auditing and Accountability Journal, Critical Perspectives on Accounting and European Accounting Review. He also serves in the editorial board of various journals and is Associate Editor of the European Accounting Review.

Mercedes Luque

Salvador Marin Hernández

Ramon Pueyo

Gema Sanchez

Registration fees

Face-to-faceUntil 31-05-2024Until 11-09-2024
25,00 EUR33,00 EUR
- 47,00 EUR
- 40,00 EUR
- 33,00 EUR
Live onlineUntil 31-05-2024Until 11-09-2024
25,00 EUR33,00 EUR
- 47,00 EUR
- 40,00 EUR
- 33,00 EUR

Venue

Miramar Palace

Pº de Miraconcha nº 48. Donostia / San Sebastián

Gipuzkoa

43.3148927,-1.9985911999999644

Miramar Palace

Pº de Miraconcha nº 48. Donostia / San Sebastián

Gipuzkoa

Sustainable development goals

Agenda 2030 is the new international development agenda approved in September 2015 by the United Nations. This agenda aims to be an instrument to favour sustainable human development all over the planet, and its main pillars are the eradication of poverty, a reduction in equality and vulnerability and fostering sustainability. It is a unique opportunity to transform the world up to 2030 and guarantee human rights for all.

Sustainable development goals

5 - Gender equality

Achieve gender equality and empower all women and young girls. Key issues: the end of all forms of discrimination and violence, recognition of unpaid care and domestic work, shared responsibility, equal opportunities, full and effective participation in reproductive rights, equal rights vis-à-vis economic resources, access to land and other assets and ownership.

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5. Gender equality

8 - Decent work and economic growth

Foster sustained, inclusive and sustainable economic growth, full and productive employment and decent work for everyone. Key issues: decent work, full and productive employment, entrepreneurship, fostering micro-companies and SMEs, employment rights, safe working environments, youth employment, equal opportunities and pay, strengthening of financial institutions, and breaking the link between economic growth and the degradation of the environment.

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8. Decent work and economic growth

12 - Responsible consumption and production

Guarantee sustainable modalities of consumption and production. Key issues: sustainable management and efficient use of natural resources, reduction of chemical particles released to the atmosphere, water and soils, reduction of waste products, recycling, reuse and reduction, sustainable practices, sustainable public procurement, sustainable lifestyles, rationalisation of inefficient subsidies for fossil fuels.

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12. Responsible production and consumption

17 - Partnerships for the goals

Strengthen the means of implementation and revitalise the World Alliance for Sustainable Development. Key issues: mobilisation of resources, 0.7% of GDP for official overseas development aid, finances, cooperation in technology and innovation, ecologically rational technologies, skills building, universal and multilateral trade system, coherence on the legislative and institutional levels, availability of data, supervision, indicators and accountability.

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17. Alliances to achieve the objectives