{"id":2390,"date":"2026-10-20T13:08:09","date_gmt":"2026-10-20T11:08:09","guid":{"rendered":"https:\/\/www.controlaudit.es\/?page_id=2390"},"modified":"2026-10-27T17:49:29","modified_gmt":"2026-10-27T16:49:29","slug":"%d8%a7%d9%84%d8%aa%d8%ad%d9%82%d9%82-%d9%85%d9%86-%d8%a7%d9%84%d8%a7%d8%b3%d8%aa%d8%af%d8%a7%d9%85%d8%a9","status":"publish","type":"page","link":"https:\/\/www.controlaudit.es\/ar\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\/%d8%a7%d9%84%d8%aa%d8%ad%d9%82%d9%82-%d9%85%d9%86-%d8%a7%d9%84%d8%a7%d8%b3%d8%aa%d8%af%d8%a7%d9%85%d8%a9\/","title":{"rendered":"\u0625\u0639\u062f\u0627\u062f \u0628\u064a\u0627\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0648\u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646\u0647\u0627"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"2390\" class=\"elementor elementor-2390 elementor-36\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6cf3d8c e-con-full ca-sec ca-hero ca-left e-flex e-con e-parent\" data-id=\"6cf3d8c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-cdd0661 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"cdd0661\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-91ce191 e-con-full ca-split e-flex e-con e-parent\" data-id=\"91ce191\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-84acf38 e-con-full ca-gap24 e-flex e-con e-parent\" data-id=\"84acf38\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8fefd6b ca-crumbs elementor-widget elementor-widget-text-editor\" data-id=\"8fefd6b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"\/ar\/\">\u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629<\/a> &nbsp;\/&nbsp; <a href=\"\/ar\/\u062e\u062f\u0645\u0627\u062a\/\">\u0627\u0644\u062e\u062f\u0645\u0627\u062a<\/a> &nbsp;\/&nbsp; \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0648\u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-aff0cda elementor-widget elementor-widget-html\" data-id=\"aff0cda\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-pill\">\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 <b>01<\/b><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-468fdf2 ca-h1 ca-md ca-dot elementor-widget elementor-widget-heading\" data-id=\"468fdf2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">\u0625\u0639\u062f\u0627\u062f \u0628\u064a\u0627\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0648\u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646\u0647\u0627<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f6b3fa9 ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"f6b3fa9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u0646\u0633\u0627\u0639\u062f\u0643\u0645 \u0639\u0644\u0649 \u0625\u0639\u062f\u0627\u062f \u0628\u064a\u0627\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0623\u0648 \u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629\u060c \u0648\u0646\u062a\u062d\u0642\u0642 \u0645\u0646\u0647 \u0628\u0648\u0635\u0641\u0646\u0627 \u062c\u0647\u0629 \u062a\u062d\u0642\u0642 \u0645\u0633\u062a\u0642\u0644\u0629\u060c \u0628\u0627\u0644\u0635\u0631\u0627\u0645\u0629 \u0627\u0644\u062a\u064a \u062a\u062a\u0633\u0645 \u0628\u0647\u0627 \u0634\u0631\u0643\u0629 \u062a\u062f\u0642\u064a\u0642 \u062d\u0633\u0627\u0628\u0627\u062a \u0645\u0633\u062c\u0644\u0629 \u0641\u064a \u0627\u0644\u0633\u062c\u0644 \u0627\u0644\u0631\u0633\u0645\u064a \u0644\u0645\u062f\u0642\u0642\u064a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a \u0625\u0633\u0628\u0627\u0646\u064a\u0627 (ROAC).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-95194db e-con-full ca-btns e-flex e-con e-parent\" data-id=\"95194db\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4d97286 ca-btn ca-red elementor-widget elementor-widget-button\" data-id=\"4d97286\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/ar\/\u0627\u062a\u0635\u0644-\u0628\u0646\u0627\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u0627\u0637\u0644\u0628 \u0639\u0631\u0636\u064b\u0627 \u2190<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3c50753 ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"3c50753\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"tel:+34965929757\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">965 929 757<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-79b3dbf elementor-widget elementor-widget-html\" data-id=\"79b3dbf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-facts\"><div><small>\u0627\u0644\u0645\u062c\u0627\u0644<\/small><b>\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644<\/b><\/div><div><small>\u0627\u0644\u0646\u0637\u0627\u0642<\/small><b>\u062c\u0645\u064a\u0639 \u0623\u0646\u062d\u0627\u0621 \u0625\u0633\u0628\u0627\u0646\u064a\u0627<\/b><\/div><div><small>\u0627\u0644\u0625\u0637\u0627\u0631<\/small><b>\u0627\u0644\u0642\u0627\u0646\u0648\u0646 11\/2018 \u00b7 CSRD<\/b><\/div><div><small>\u0627\u0644\u0634\u0631\u0643\u0629<\/small><b>ROAC \u0631\u0642\u0645 S1604<\/b><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f2b94f1 e-con-full ca-sec ca-light ca-round e-flex e-con e-parent\" data-id=\"f2b94f1\" data-element_type=\"container\" data-e-type=\"container\" id=\"contenido\">\n\t\t<div class=\"elementor-element elementor-element-ac65757 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"ac65757\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-14963da e-con-full ca-ficha e-flex e-con e-parent\" data-id=\"14963da\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-6ea110f e-con-full ca-toc e-flex e-con e-parent\" data-id=\"6ea110f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4f47a56 elementor-widget elementor-widget-html\" data-id=\"4f47a56\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<nav aria-label=\"\u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u0635\u0641\u062d\u0629\"><p>\u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u0635\u0641\u062d\u0629<\/p><ul><li><a href=\"#que-es\">\u0645\u0627 \u0647\u0648<\/a><\/li><li><a href=\"#para-quien\">\u0644\u0645\u0646<\/a><\/li><li><a href=\"#marco-legal\">\u0627\u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a<\/a><\/li><li><a href=\"#incluye\">\u0645\u0627 \u0627\u0644\u0630\u064a \u064a\u0634\u0645\u0644\u0647<\/a><\/li><li><a href=\"#como-trabajamos\">\u0643\u064a\u0641 \u0646\u0639\u0645\u0644<\/a><\/li><li><a href=\"#documentacion\">\u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a<\/a><\/li><li><a href=\"#preguntas\">\u0627\u0644\u0623\u0633\u0626\u0644\u0629 \u0627\u0644\u0634\u0627\u0626\u0639\u0629<\/a><\/li><li><a href=\"#base-legal\">\u0627\u0644\u0623\u0633\u0627\u0633 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a<\/a><\/li><li><a href=\"#articulos\">\u0627\u0644\u0645\u0642\u0627\u0644\u0627\u062a<\/a><\/li><\/ul><a class=\"ca-toc-cta\" href=\"\/ar\/\u0627\u062a\u0635\u0644-\u0628\u0646\u0627\/\">\u0627\u0637\u0644\u0628 \u0639\u0631\u0636\u064b\u0627 \u2190<\/a><\/nav>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5522717 e-con-full ca-ficha-main ca-gap24 e-flex e-con e-parent\" data-id=\"5522717\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-e2da38c e-con-full ca-answer animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"e2da38c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-63c0f86 elementor-widget elementor-widget-html\" data-id=\"63c0f86\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<b class=\"k\">\u0628\u0627\u062e\u062a\u0635\u0627\u0631<\/b>\u0628\u064a\u0627\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (EINF) \u0625\u0644\u0632\u0627\u0645\u064a \u0641\u064a \u0625\u0633\u0628\u0627\u0646\u064a\u0627 \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0632\u064a\u062f \u0639\u062f\u062f \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0641\u064a\u0647\u0627 \u0639\u0644\u0649 250 \u0639\u0627\u0645\u0644\u064b\u0627 \u0648\u062a\u0643\u0648\u0646 \u0643\u064a\u0627\u0646\u0627\u062a \u0630\u0627\u062a \u0645\u0635\u0644\u062d\u0629 \u0639\u0627\u0645\u0629\u060c \u0623\u0648 \u062a\u062a\u062c\u0627\u0648\u0632 \u0623\u0635\u0648\u0644\u0647\u0627 20,000,000 \u064a\u0648\u0631\u0648 \u0623\u0648 \u0631\u0642\u0645 \u0623\u0639\u0645\u0627\u0644\u0647\u0627 40,000,000 \u064a\u0648\u0631\u0648\u060c \u0648\u064a\u062c\u0628 \u0623\u0646 \u062a\u062a\u062d\u0642\u0642 \u0645\u0646\u0647 \u062c\u0647\u0629 \u062a\u062d\u0642\u0642 \u0645\u0633\u062a\u0642\u0644\u0629 (\u0627\u0644\u0645\u0627\u062f\u0629 49 \u0645\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0627\u0644\u0625\u0633\u0628\u0627\u0646\u064a \u0648\u0627\u0644\u0645\u0627\u062f\u0629 262.5 \u0645\u0646 LSC\u060c \u0628\u0635\u064a\u063a\u062a\u0647\u0645\u0627 \u0627\u0644\u0645\u0639\u062f\u064e\u0651\u0644\u0629 \u0628\u0627\u0644\u0642\u0627\u0646\u0648\u0646 11\/2018). \u0623\u0645\u0627 \u062a\u0648\u062c\u064a\u0647 \u0627\u0644\u0627\u062a\u062d\u0627\u062f \u0627\u0644\u0623\u0648\u0631\u0648\u0628\u064a \u0628\u0634\u0623\u0646 \u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0639\u0646 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 (CSRD)\u060c \u0627\u0644\u0630\u064a \u0642\u0644\u0651\u0635 \u0646\u0637\u0627\u0642\u0647 \u062a\u0648\u062c\u064a\u0647 \u00d3mnibus I (\u0623\u0643\u062b\u0631 \u0645\u0646 1,000 \u0645\u0648\u0638\u0641 \u0648\u0623\u0643\u062b\u0631 \u0645\u0646 450,000,000 \u064a\u0648\u0631\u0648)\u060c \u0641\u0644\u0645 \u064a\u064f\u0646\u0642\u0644 \u0628\u0639\u062f \u0625\u0644\u0649 \u0627\u0644\u062a\u0634\u0631\u064a\u0639 \u0627\u0644\u0625\u0633\u0628\u0627\u0646\u064a\u060c \u0648\u0644\u0630\u0644\u0643 \u0644\u0627 \u064a\u0632\u0627\u0644 EINF \u0647\u0648 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0633\u0627\u0631\u064a \u062d\u0627\u0644\u064a\u064b\u0627. \u0648\u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0625\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0635\u063a\u064a\u0631\u0629 \u0648\u0627\u0644\u0645\u062a\u0648\u0633\u0637\u0629 \u0627\u0644\u062a\u064a \u062a\u062a\u0644\u0642\u0649 \u0637\u0644\u0628\u0627\u062a \u0628\u064a\u0627\u0646\u0627\u062a ESG\u060c \u0641\u0625\u0646 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0637\u0648\u0639\u064a VSME \u0647\u0648 \u0627\u0644\u0637\u0631\u064a\u0642 \u0627\u0644\u0645\u0648\u0635\u0649 \u0628\u0647.\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ad8a753 elementor-widget elementor-widget-html\" data-id=\"ad8a753\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<p class=\"ca-rev\"><span class=\"ca-rev-ic\" aria-hidden=\"true\">\u2713<\/span><span>\u0631\u0627\u062c\u0639\u0647 \u0641\u0631\u064a\u0642 \u0645\u062f\u0642\u0642\u064a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a Controlaudit \u00b7 \u0634\u0631\u0643\u0629 \u062a\u062f\u0642\u064a\u0642 \u0645\u0633\u062c\u0644\u0629 \u0641\u064a ROAC \u0628\u0631\u0642\u0645 S1604 \u00b7 \u0622\u062e\u0631 \u062a\u062d\u062f\u064a\u062b: 13\/10\/2026<\/span><\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ae0e684 elementor-widget elementor-widget-html\" data-id=\"ae0e684\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"que-es\">\u0645\u0636\u0645\u0648\u0646 \u0627\u0644\u062e\u062f\u0645\u0629<\/h2><p><strong>\u0628\u064a\u0627\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (EINF)<\/strong> \u0647\u0648 \u0627\u0644\u062c\u0632\u0621 \u0645\u0646 \u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0625\u062f\u0627\u0631\u0629\u060c \u0623\u0648 \u062a\u0642\u0631\u064a\u0631 \u0645\u0633\u062a\u0642\u0644 \u064a\u0634\u0643\u0651\u0644 \u062c\u0632\u0621\u064b\u0627 \u0645\u0646\u0647\u060c \u0627\u0644\u0630\u064a \u062a\u0634\u0631\u062d \u0641\u064a\u0647 \u0627\u0644\u0634\u0631\u0643\u0629 \u0646\u0645\u0648\u0630\u062c \u0623\u0639\u0645\u0627\u0644\u0647\u0627 \u0648\u0633\u064a\u0627\u0633\u0627\u062a\u0647\u0627 \u0648\u0645\u062e\u0627\u0637\u0631\u0647\u0627 \u0648\u0645\u0624\u0634\u0631\u0627\u062a\u0647\u0627 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0645\u0633\u0627\u0626\u0644 \u0627\u0644\u0628\u064a\u0626\u064a\u0629 \u0648\u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629\u060c \u0648\u0627\u0644\u0645\u0633\u0627\u0626\u0644 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0645\u0648\u0638\u0641\u064a\u0646\u060c \u0648\u0627\u062d\u062a\u0631\u0627\u0645 \u062d\u0642\u0648\u0642 \u0627\u0644\u0625\u0646\u0633\u0627\u0646\u060c \u0648\u0645\u0643\u0627\u0641\u062d\u0629 \u0627\u0644\u0641\u0633\u0627\u062f \u0648\u0627\u0644\u0631\u0634\u0648\u0629\u060c \u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0639\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 (\u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u062a\u062c\u0627\u0647 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u062f\u0627\u0645\u0629\u060c \u0648\u0627\u0644\u0645\u0648\u0631\u062f\u064a\u0646\u060c \u0648\u0627\u0644\u0645\u0633\u062a\u0647\u0644\u0643\u064a\u0646\u060c \u0648\u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629). \u0648\u062a\u0646\u0638\u0645\u0647 \u0627\u0644\u0645\u0627\u062f\u0629 49.6 \u0645\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0627\u0644\u0625\u0633\u0628\u0627\u0646\u064a (C\u00f3digo de Comercio)\u060c \u0627\u0644\u062a\u064a \u062a\u062d\u064a\u0644 \u0625\u0644\u064a\u0647\u0627 \u0627\u0644\u0645\u0627\u062f\u0629 262.5 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0625\u0633\u0628\u0627\u0646\u064a \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0625\u0644\u0649 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0641\u0631\u062f\u064a\u0629.<\/p><p>\u0648\u064a\u0634\u062a\u0631\u0637 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0623\u0646 <strong>\u062a\u062a\u062d\u0642\u0642 \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u062c\u0647\u0629 \u0645\u0633\u062a\u0642\u0644\u0629 \u062a\u0642\u062f\u0645 \u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u062d\u0642\u0642<\/strong>. \u0648\u0647\u0648 \u0639\u0645\u0644 \u0645\u062e\u062a\u0644\u0641 \u0639\u0646 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a: \u0625\u0630 \u064a\u0642\u062a\u0635\u0631 \u062f\u0648\u0631 \u0645\u062f\u0642\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0639\u0644\u0649 \u0627\u0644\u062a\u0623\u0643\u062f \u0645\u0646 \u0625\u062f\u0631\u0627\u062c EINF \u0641\u064a \u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0623\u0648 \u0645\u0646 \u0625\u0634\u0627\u0631\u0629 \u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u0625\u0644\u0649 \u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0633\u062a\u0642\u0644 (\u0627\u0644\u0645\u0627\u062f\u0629 5.1.f) \u0645\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 22\/2015 \u0628\u0634\u0623\u0646 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a). \u0623\u0645\u0627 \u0627\u0644\u062a\u062d\u0642\u0642 \u0641\u064a\u0631\u0627\u062c\u0639 \u0627\u0644\u0645\u062d\u062a\u0648\u0649 \u0648\u0627\u0644\u0623\u062f\u0644\u0629 \u0627\u0644\u062a\u064a \u064a\u0633\u062a\u0646\u062f \u0625\u0644\u064a\u0647\u0627.<\/p><p>\u0641\u064a Controlaudit \u0646\u0639\u0645\u0644 \u0639\u0644\u0649 \u062c\u0628\u0647\u062a\u064a\u0646. \u0646\u0631\u0627\u0641\u0642 \u0627\u0644\u0634\u0631\u0643\u0629 \u0641\u064a <strong>\u0625\u0639\u062f\u0627\u062f<\/strong> EINF \u0623\u0648 \u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 (\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0646\u0633\u0628\u064a\u0629\u060c \u0648\u0627\u062e\u062a\u064a\u0627\u0631 \u0627\u0644\u0625\u0637\u0627\u0631\u060c \u0648\u0627\u0644\u0645\u0624\u0634\u0631\u0627\u062a\u060c \u0648\u0627\u0644\u0635\u064a\u0627\u063a\u0629)\u060c \u0648\u0639\u0646\u062f\u0645\u0627 \u0644\u0627 \u0646\u0643\u0648\u0646 \u0646\u062d\u0646 \u0645\u0646 \u0623\u0639\u062f\u0651\u0647\u060c \u0646\u0642\u062f\u0645 \u062e\u062f\u0645\u0629 <strong>\u0627\u0644\u062a\u062d\u0642\u0642 \u0627\u0644\u0645\u0633\u062a\u0642\u0644<\/strong>. \u0648\u0644\u0627 \u0646\u062c\u0645\u0639 \u0623\u0628\u062f\u064b\u0627 \u0628\u064a\u0646 \u0627\u0644\u0623\u0645\u0631\u064a\u0646 \u0628\u0634\u0623\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0646\u0641\u0633\u0647\u0627\u060c \u0644\u0623\u0646 \u0630\u0644\u0643 \u064a\u0639\u0646\u064a \u0645\u0631\u0627\u062c\u0639\u0629 \u0639\u0645\u0644\u0646\u0627 \u0628\u0623\u0646\u0641\u0633\u0646\u0627.<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-27f9ea1 elementor-widget elementor-widget-html\" data-id=\"27f9ea1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"para-quien\">\u0644\u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u062e\u062f\u0645\u0629<\/h2><\/div><ul class=\"ca-checks\"><li>\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u062a\u064a \u064a\u0632\u064a\u062f \u0639\u062f\u062f \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0641\u064a\u0647\u0627 \u0639\u0644\u0649 250 \u0639\u0627\u0645\u0644\u064b\u0627\u060c \u0648\u062a\u062a\u062c\u0627\u0648\u0632 \u0623\u0635\u0648\u0644\u0647\u0627 20,000,000 \u064a\u0648\u0631\u0648 \u0623\u0648 \u0631\u0642\u0645 \u0623\u0639\u0645\u0627\u0644\u0647\u0627 40,000,000 \u064a\u0648\u0631\u0648 \u062e\u0644\u0627\u0644 \u0633\u0646\u062a\u064a\u0646 \u0645\u0627\u0644\u064a\u062a\u064a\u0646 \u0645\u062a\u062a\u0627\u0644\u064a\u062a\u064a\u0646\u060c \u0648\u064a\u062a\u0639\u064a\u0646 \u0639\u0644\u064a\u0647\u0627 \u0625\u062f\u0631\u0627\u062c EINF \u0648\u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646\u0647.<\/li><li>\u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u064f\u0639\u062f\u0651 \u062d\u0633\u0627\u0628\u0627\u062a \u0645\u0648\u062d\u062f\u0629 \u0648\u064a\u062a\u0639\u064a\u0646 \u0639\u0644\u064a\u0647\u0627 \u062a\u0642\u062f\u064a\u0645 EINF \u0645\u0648\u062d\u062f (\u0627\u0644\u0645\u0627\u062f\u0629 49.5 \u0645\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u062a\u062c\u0627\u0631\u064a).<\/li><li>\u0627\u0644\u0643\u064a\u0627\u0646\u0627\u062a \u0630\u0627\u062a \u0627\u0644\u0645\u0635\u0644\u062d\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0627\u0644\u062a\u064a \u064a\u0632\u064a\u062f \u0639\u062f\u062f \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0641\u064a\u0647\u0627 \u0639\u0644\u0649 250 \u0639\u0627\u0645\u0644\u064b\u0627 \u0648\u0644\u0627 \u062a\u064f\u0635\u0646\u064e\u0651\u0641 \u0636\u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0635\u063a\u064a\u0631\u0629 \u0648\u0627\u0644\u0645\u062a\u0648\u0633\u0637\u0629.<\/li><li>\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0631\u063a\u0628 \u0641\u064a \u0627\u0633\u062a\u0628\u0627\u0642 \u0623\u062b\u0631 \u0646\u0642\u0644 CSRD \u0625\u0644\u0649 \u0627\u0644\u062a\u0634\u0631\u064a\u0639 \u0627\u0644\u0625\u0633\u0628\u0627\u0646\u064a \u0628\u0639\u062f \u062a\u0648\u062c\u064a\u0647 \u00d3mnibus I.<\/li><li>\u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0635\u063a\u064a\u0631\u0629 \u0648\u0627\u0644\u0645\u062a\u0648\u0633\u0637\u0629 \u0627\u0644\u062a\u064a \u062a\u062a\u0644\u0642\u0649 \u0627\u0633\u062a\u0628\u064a\u0627\u0646\u0627\u062a ESG \u0645\u0646 \u0627\u0644\u0639\u0645\u0644\u0627\u0621 \u0623\u0648 \u0627\u0644\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0623\u0648 \u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0646\u060c \u0648\u062a\u0631\u063a\u0628 \u0641\u064a \u0627\u0644\u0631\u062f \u0628\u062a\u0642\u0631\u064a\u0631 VSME \u0645\u0646\u0638\u064e\u0651\u0645.<\/li><\/ul>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-44d60cd elementor-widget elementor-widget-html\" data-id=\"44d60cd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"marco-legal\">\u0627\u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a<\/h2><p><strong>\u0645\u0646 \u064a\u0644\u062a\u0632\u0645 \u062d\u0627\u0644\u064a\u064b\u0627 \u0628\u0625\u0639\u062f\u0627\u062f EINF.<\/strong> \u062d\u062f\u062f\u062a \u0627\u0644\u0645\u0627\u062f\u0629 262.5 \u0645\u0646 LSC \u0648\u0627\u0644\u0645\u0627\u062f\u0629 49.5 \u0645\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u060c \u0628\u0635\u064a\u063a\u062a\u0647\u0645\u0627 \u0627\u0644\u0645\u0639\u062f\u064e\u0651\u0644\u0629 \u0628\u0627\u0644\u0642\u0627\u0646\u0648\u0646 11\/2018\u060c \u0627\u0644\u062d\u062f \u0641\u064a \u0627\u0644\u0628\u062f\u0627\u064a\u0629 \u0628\u0623\u0643\u062b\u0631 \u0645\u0646 500 \u0639\u0627\u0645\u0644. \u062b\u0645 \u0648\u0633\u0651\u0639 \u0627\u0644\u062d\u0643\u0645 \u0627\u0644\u0627\u0646\u062a\u0642\u0627\u0644\u064a \u0644\u0630\u0644\u0643 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u060c \u0641\u064a \u0641\u0642\u0631\u062a\u0647 3\u060c \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u064e\u060c \u0628\u0639\u062f \u0645\u0636\u064a \u062b\u0644\u0627\u062b \u0633\u0646\u0648\u0627\u062a \u0639\u0644\u0649 \u062f\u062e\u0648\u0644\u0647 \u062d\u064a\u0632 \u0627\u0644\u0646\u0641\u0627\u0630 (30\/12\/2018)\u060c \u0644\u064a\u0634\u0645\u0644 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0632\u064a\u062f \u0639\u062f\u062f \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0641\u064a\u0647\u0627 \u0639\u0644\u0649 <strong>250 \u0639\u0627\u0645\u0644\u064b\u0627<\/strong> \u0648\u0627\u0644\u062a\u064a \u062a\u0643\u0648\u0646 \u0625\u0645\u0627 \u0643\u064a\u0627\u0646\u0627\u062a \u0630\u0627\u062a \u0645\u0635\u0644\u062d\u0629 \u0639\u0627\u0645\u0629 (\u0628\u0627\u0633\u062a\u062b\u0646\u0627\u0621 \u0627\u0644\u0645\u0635\u0646\u0641\u0629 \u0634\u0631\u0643\u0627\u062a \u0635\u063a\u064a\u0631\u0629 \u0648\u0645\u062a\u0648\u0633\u0637\u0629 \u0648\u0641\u0642 \u0627\u0644\u062a\u0648\u062c\u064a\u0647 2013\/34\/EU)\u060c \u0648\u0625\u0645\u0627 \u062a\u0633\u062a\u0648\u0641\u064a \u062e\u0644\u0627\u0644 \u0633\u0646\u062a\u064a\u0646 \u0645\u0627\u0644\u064a\u062a\u064a\u0646 \u0645\u062a\u062a\u0627\u0644\u064a\u062a\u064a\u0646\u060c \u0641\u064a \u062a\u0627\u0631\u064a\u062e \u0625\u0642\u0641\u0627\u0644 \u0643\u0644 \u0645\u0646\u0647\u0645\u0627\u060c \u0623\u062d\u062f \u0627\u0644\u0634\u0631\u0637\u064a\u0646 \u0627\u0644\u062a\u0627\u0644\u064a\u064a\u0646 \u0639\u0644\u0649 \u0627\u0644\u0623\u0642\u0644: <strong>\u0623\u0635\u0648\u0644 \u062a\u062a\u062c\u0627\u0648\u0632 20,000,000 \u064a\u0648\u0631\u0648<\/strong> \u0623\u0648 <strong>\u0635\u0627\u0641\u064a \u0631\u0642\u0645 \u0623\u0639\u0645\u0627\u0644 \u064a\u062a\u062c\u0627\u0648\u0632 40,000,000 \u064a\u0648\u0631\u0648<\/strong>. \u0648\u064a\u0646\u0642\u0636\u064a \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0625\u0630\u0627 \u062a\u0648\u0642\u0641 \u0627\u0633\u062a\u064a\u0641\u0627\u0621 \u0627\u0644\u0634\u0631\u0648\u0637 \u062e\u0644\u0627\u0644 \u0633\u0646\u062a\u064a\u0646 \u0645\u0627\u0644\u064a\u062a\u064a\u0646 \u0645\u062a\u062a\u0627\u0644\u064a\u062a\u064a\u0646.<\/p><p><strong>\u0627\u0644\u0645\u062d\u062a\u0648\u0649 \u0648\u0627\u0644\u0645\u0635\u0627\u062f\u0642\u0629 \u0648\u0627\u0644\u062a\u062d\u0642\u0642.<\/strong> \u062a\u0641\u0635\u0651\u0644 \u0627\u0644\u0645\u0627\u062f\u0629 49.6 \u0645\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0627\u0644\u062d\u062f \u0627\u0644\u0623\u062f\u0646\u0649 \u0644\u0644\u0645\u062d\u062a\u0648\u0649\u060c \u0648\u062a\u0634\u062a\u0631\u0637 \u0627\u0644\u0627\u0633\u062a\u0646\u0627\u062f \u0625\u0644\u0649 \u0623\u0637\u0631 \u0648\u0637\u0646\u064a\u0629 \u0623\u0648 \u0623\u0648\u0631\u0648\u0628\u064a\u0629 \u0623\u0648 \u062f\u0648\u0644\u064a\u0629 (\u0645\u0639 \u0628\u064a\u0627\u0646\u0647\u0627)\u060c \u0648\u0639\u0631\u0636 \u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u0628\u0646\u062f\u064b\u0627 \u0645\u0633\u062a\u0642\u0644\u064b\u0627 \u0641\u064a \u062c\u062f\u0648\u0644 \u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629\u060c \u0648\u062a\u062d\u0642\u0642 \u062c\u0647\u0629 \u0645\u0633\u062a\u0642\u0644\u0629 \u0645\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a. \u0648\u062a\u064f\u062c\u064a\u0632 \u0627\u0644\u0645\u0627\u062f\u0629 49.7 \u0625\u0639\u062f\u0627\u062f \u062a\u0642\u0631\u064a\u0631 \u0645\u0633\u062a\u0642\u0644 \u064a\u062e\u0636\u0639 \u0644\u0644\u0646\u0638\u0627\u0645 \u0646\u0641\u0633\u0647 \u0641\u064a \u0627\u0644\u0645\u0635\u0627\u062f\u0642\u0629 \u0648\u0627\u0644\u0625\u064a\u062f\u0627\u0639.<\/p><p><strong>CSRD \u0648\u062a\u0648\u062c\u064a\u0647 \u00d3mnibus I.<\/strong> \u064a\u0642\u0635\u0631 \u0627\u0644\u062a\u0648\u062c\u064a\u0647 (EU) 2026\/470 \u0627\u0644\u0645\u0624\u0631\u062e 24\/02\/2026 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0625\u0644\u0632\u0627\u0645\u064a \u0639\u0646 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u062a\u062c\u0627\u0648\u0632 \u0635\u0627\u0641\u064a \u062d\u062c\u0645 \u0623\u0639\u0645\u0627\u0644\u0647\u0627 450,000,000 \u064a\u0648\u0631\u0648 <em>\u0648<\/em>\u064a\u0632\u064a\u062f \u0645\u062a\u0648\u0633\u0637 \u0639\u062f\u062f \u0645\u0648\u0638\u0641\u064a\u0647\u0627 \u0639\u0644\u0649 1,000 \u0645\u0648\u0638\u0641\u060c \u0648\u0630\u0644\u0643 \u0644\u0644\u0633\u0646\u0648\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0628\u062f\u0623 \u0627\u0639\u062a\u0628\u0627\u0631\u064b\u0627 \u0645\u0646 01\/01\/2027. \u0648\u062a\u0646\u062a\u0647\u064a \u0645\u0647\u0644\u0629 \u0646\u0642\u0644 \u0647\u0630\u0627 \u0627\u0644\u062c\u0632\u0621 \u0625\u0644\u0649 \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a \u0627\u0644\u0648\u0637\u0646\u064a\u0629 \u0641\u064a 19\/03\/2027. \u0648\u0641\u064a \u0625\u0633\u0628\u0627\u0646\u064a\u0627\u060c \u0633\u0642\u0637 \u0645\u0634\u0631\u0648\u0639 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0645\u0624\u0633\u0633\u064a \u0639\u0646 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 (121\/000038) \u0641\u064a 06\/10\/2026 \u0628\u062d\u0644 \u0627\u0644\u0628\u0631\u0644\u0645\u0627\u0646 \u0627\u0644\u0625\u0633\u0628\u0627\u0646\u064a (Cortes) (<a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2026-20742\" target=\"_blank\" rel=\"noopener\">\u0627\u0644\u0645\u0631\u0633\u0648\u0645 \u0627\u0644\u0645\u0644\u0643\u064a 806\/2026<\/a>). \u0648\u0645\u0627 \u0644\u0645 \u064a\u0635\u062f\u0631 \u0642\u0627\u0646\u0648\u0646 \u062c\u062f\u064a\u062f\u060c <strong>\u064a\u0638\u0644 EINF \u0627\u0644\u0645\u0646\u0635\u0648\u0635 \u0639\u0644\u064a\u0647 \u0641\u064a \u0627\u0644\u0642\u0627\u0646\u0648\u0646 11\/2018 \u0633\u0627\u0631\u064a\u064b\u0627<\/strong>.<\/p><\/div><div class=\"ca-table\"><table><thead><tr><th>\u0627\u0644\u062d\u0627\u0644\u0629<\/th><th>\u0627\u0644\u0646\u0635 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a<\/th><th>\u0645\u0627 \u064a\u062a\u0631\u062a\u0628 \u0639\u0644\u064a\u0647<\/th><\/tr><\/thead><tbody><tr><th scope=\"row\">\u0634\u0631\u0643\u0629 \u064a\u0632\u064a\u062f \u0639\u062f\u062f \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0641\u064a\u0647\u0627 \u0639\u0644\u0649 250 \u0639\u0627\u0645\u0644\u064b\u0627\u060c \u0648\u0623\u0635\u0648\u0644\u0647\u0627 > 20,000,000 \u064a\u0648\u0631\u0648 \u0623\u0648 \u0631\u0642\u0645 \u0623\u0639\u0645\u0627\u0644\u0647\u0627 > 40,000,000 \u064a\u0648\u0631\u0648 (\u0633\u0646\u062a\u0627\u0646 \u0645\u0627\u0644\u064a\u062a\u0627\u0646)<\/th><td>\u0627\u0644\u0645\u0627\u062f\u0629 262.5 \u0645\u0646 LSC\u061b \u0627\u0644\u062d\u0643\u0645 \u0627\u0644\u0627\u0646\u062a\u0642\u0627\u0644\u064a\u060c \u0627\u0644\u0641\u0642\u0631\u0629 3\u060c \u0645\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 11\/2018<\/td><td>EINF \u0641\u064a \u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0623\u0648 \u0641\u064a \u062a\u0642\u0631\u064a\u0631 \u0645\u0633\u062a\u0642\u0644\u060c \u062a\u062a\u062d\u0642\u0642 \u0645\u0646\u0647 \u062c\u0647\u0629 \u0645\u0633\u062a\u0642\u0644\u0629<\/td><\/tr><tr><th scope=\"row\">\u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0644\u0632\u0645\u0629 \u0628\u0627\u0644\u062a\u0648\u062d\u064a\u062f \u062a\u0633\u062a\u0648\u0641\u064a \u0627\u0644\u0634\u0631\u0648\u0637 \u0646\u0641\u0633\u0647\u0627<\/th><td>\u0627\u0644\u0645\u0648\u0627\u062f \u0645\u0646 49.5 \u0625\u0644\u0649 49.7 \u0645\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u062a\u062c\u0627\u0631\u064a<\/td><td>EINF \u0645\u0648\u062d\u062f\u061b \u0628\u0646\u062f \u0645\u0633\u062a\u0642\u0644 \u0641\u064a \u062c\u062f\u0648\u0644 \u0623\u0639\u0645\u0627\u0644 \u0627\u0644\u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629<\/td><\/tr><tr><th scope=\"row\">\u062a\u062f\u0642\u064a\u0642 \u062d\u0633\u0627\u0628\u0627\u062a \u0634\u0631\u0643\u0629 \u0645\u0644\u0632\u0645\u0629 \u0628\u0625\u0639\u062f\u0627\u062f EINF<\/th><td>\u0627\u0644\u0645\u0627\u062f\u0629 5.1.f) \u0645\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 22\/2015<\/td><td>\u064a\u062a\u062d\u0642\u0642 \u0645\u062f\u0642\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u0642\u0637 \u0645\u0646 \u0625\u062f\u0631\u0627\u062c EINF \u0623\u0648 \u0627\u0644\u0625\u0634\u0627\u0631\u0629 \u0625\u0644\u064a\u0647<\/td><\/tr><tr><th scope=\"row\">\u0634\u0631\u0643\u0629 \u064a\u0632\u064a\u062f \u0639\u062f\u062f \u0645\u0648\u0638\u0641\u064a\u0647\u0627 \u0639\u0644\u0649 1,000 \u0645\u0648\u0638\u0641 \u0648\u064a\u062a\u062c\u0627\u0648\u0632 \u062d\u062c\u0645 \u0623\u0639\u0645\u0627\u0644\u0647\u0627 450,000,000 \u064a\u0648\u0631\u0648<\/th><td>\u0627\u0644\u062a\u0648\u062c\u064a\u0647 (EU) 2026\/470 (\u0641\u064a \u0627\u0646\u062a\u0638\u0627\u0631 \u0627\u0644\u0646\u0642\u0644 \u0625\u0644\u0649 \u0627\u0644\u062a\u0634\u0631\u064a\u0639 \u0627\u0644\u0625\u0633\u0628\u0627\u0646\u064a)<\/td><td>\u062a\u0642\u0631\u064a\u0631 \u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0648\u0641\u0642 CSRD \u0639\u0646\u062f\u0645\u0627 \u062a\u0646\u0642\u0644\u0647\u0627 \u0625\u0633\u0628\u0627\u0646\u064a\u0627 \u0625\u0644\u0649 \u062a\u0634\u0631\u064a\u0639\u0647\u0627<\/td><\/tr><tr><th scope=\"row\">\u0634\u0631\u0643\u0629 \u0635\u063a\u064a\u0631\u0629 \u0623\u0648 \u0645\u062a\u0648\u0633\u0637\u0629 \u0645\u0648\u0631\u062f\u0629 \u063a\u064a\u0631 \u0645\u0644\u0632\u0645\u0629 \u0642\u0627\u0646\u0648\u0646\u064b\u0627<\/th><td>\u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0637\u0648\u0639\u064a VSME<\/td><td>\u062a\u0642\u0631\u064a\u0631 \u0637\u0648\u0639\u064a \u0644\u0644\u0631\u062f \u0639\u0644\u0649 \u0627\u0644\u0639\u0645\u0644\u0627\u0621 \u0648\u0627\u0644\u0628\u0646\u0648\u0643 \u0648\u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646<\/td><\/tr><\/tbody><\/table><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2c82feb elementor-widget elementor-widget-html\" data-id=\"2c82feb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"incluye\">\u0645\u0627 \u062a\u0634\u0645\u0644\u0647 \u0627\u0644\u062e\u062f\u0645\u0629<\/h2><\/div><div class=\"ca-inc\"><div><h3>\u062a\u0634\u062e\u064a\u0635 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645<\/h3><p>\u0646\u062a\u062d\u0642\u0642\u060c \u0627\u0633\u062a\u0646\u0627\u062f\u064b\u0627 \u0625\u0644\u0649 \u062d\u0633\u0627\u0628\u0627\u062a\u0643\u0645 \u0644\u0644\u0633\u0646\u062a\u064a\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u062a\u064a\u0646 \u0627\u0644\u0623\u062e\u064a\u0631\u062a\u064a\u0646\u060c \u0645\u0645\u0627 \u0625\u0630\u0627 \u0643\u0646\u062a\u0645 \u0645\u0644\u0632\u0645\u064a\u0646 \u0628\u0625\u0639\u062f\u0627\u062f EINF\u060c \u0648\u0645\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646 \u0628\u0625\u0645\u0643\u0627\u0646\u0643\u0645 \u0627\u0644\u0627\u0633\u062a\u0641\u0627\u062f\u0629 \u0645\u0646 \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0639\u0644\u0649 \u0645\u0633\u062a\u0648\u0649 \u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0629\u060c \u0648\u0643\u064a\u0641 \u0633\u064a\u0624\u062b\u0631 \u0641\u064a\u0643\u0645 \u0646\u0642\u0644 CSRD \u0625\u0644\u0649 \u0627\u0644\u062a\u0634\u0631\u064a\u0639 \u0627\u0644\u0625\u0633\u0628\u0627\u0646\u064a \u0648\u0641\u0642 \u062d\u062f\u0648\u062f \u00d3mnibus I.<\/p><\/div><div><h3>\u0628\u064a\u0627\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (\u0627\u0644\u0642\u0627\u0646\u0648\u0646 11\/2018)<\/h3><p>\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0646\u0633\u0628\u064a\u0629\u060c \u0648\u0627\u062e\u062a\u064a\u0627\u0631 \u0627\u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u0645\u0631\u062c\u0639\u064a\u060c \u0648\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0645\u0624\u0634\u0631\u0627\u062a\u060c \u0648\u062c\u0645\u0639 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a\u060c \u0648\u0635\u064a\u0627\u063a\u0629 EINF \u0623\u0648 \u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0633\u062a\u0642\u0644\u060c \u0628\u0627\u0644\u062a\u0646\u0633\u064a\u0642 \u0645\u0639 \u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0645\u0639 \u0627\u0644\u062c\u062f\u0648\u0644 \u0627\u0644\u0632\u0645\u0646\u064a \u0644\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a.<\/p><\/div><div><h3>\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 (CSRD)<\/h3><p>\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0641\u062c\u0648\u0627\u062a \u0645\u0642\u0627\u0631\u0646\u0629 \u0628\u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u0623\u0648\u0631\u0648\u0628\u064a\u0629 \u0644\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0625\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u0633\u062a\u062a\u062c\u0627\u0648\u0632 \u0627\u0644\u062d\u062f\u0648\u062f \u0627\u0644\u062c\u062f\u064a\u062f\u0629\u060c \u0648\u062e\u0627\u0631\u0637\u0629 \u0637\u0631\u064a\u0642 \u0644\u062a\u0643\u064a\u064a\u0641 \u0623\u0646\u0638\u0645\u0629 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0648\u0627\u0644\u0636\u0648\u0627\u0628\u0637.<\/p><\/div><div><h3>\u0627\u0644\u062a\u062d\u0642\u0642 \u0627\u0644\u0645\u0633\u062a\u0642\u0644 \u0645\u0646 \u0645\u0639\u0644\u0648\u0645\u0627\u062a ESG<\/h3><p>\u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 EINF \u0623\u0648 \u0645\u0646 \u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0627\u0644\u0637\u0648\u0639\u064a\u0629: \u0645\u0631\u0627\u062c\u0639\u0629 \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u062c\u0645\u0639 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a\u060c \u0648\u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644\u0645\u0624\u0634\u0631\u0627\u062a\u060c \u0648\u0625\u062c\u0631\u0627\u0621 \u0645\u0642\u0627\u0628\u0644\u0627\u062a \u0645\u0639 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0646\u060c \u0648\u0625\u0635\u062f\u0627\u0631 \u062a\u0642\u0631\u064a\u0631 \u062a\u062d\u0642\u0642 \u0645\u0633\u062a\u0642\u0644.<\/p><\/div><div><h3>\u062a\u0642\u0627\u0631\u064a\u0631 VSME \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0635\u063a\u064a\u0631\u0629 \u0648\u0627\u0644\u0645\u062a\u0648\u0633\u0637\u0629<\/h3><p>\u0625\u0639\u062f\u0627\u062f \u062a\u0642\u0631\u064a\u0631 \u0648\u0641\u0642 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0637\u0648\u0639\u064a \u0644\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0635\u063a\u064a\u0631\u0629 \u0648\u0627\u0644\u0645\u062a\u0648\u0633\u0637\u0629 (\u0627\u0644\u0648\u062d\u062f\u0629 \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u0629 \u0623\u0648 \u0627\u0644\u0634\u0627\u0645\u0644\u0629) \u064a\u0643\u0648\u0646 \u0631\u062f\u064b\u0627 \u0645\u0648\u062d\u062f\u064b\u0627 \u0639\u0644\u0649 \u0627\u0633\u062a\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0639\u0645\u0644\u0627\u0621 \u0648\u0627\u0644\u0645\u0645\u0648\u0644\u064a\u0646 \u0648\u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-72552e4 elementor-widget elementor-widget-html\" data-id=\"72552e4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"como-trabajamos\">\u0643\u064a\u0641 \u0646\u0639\u0645\u0644<\/h2><\/div><ol class=\"ca-steps ca-steps-n\"><li><b>01<\/b><h3>\u0627\u062c\u062a\u0645\u0627\u0639 \u0623\u0648\u0644\u064a \u0648\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645<\/h3><p>\u0646\u0631\u0627\u062c\u0639 \u0627\u0644\u062d\u062c\u0645 \u0648\u0647\u064a\u0643\u0644 \u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0629 \u0648\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u063a\u064a\u0631\u060c \u0648\u0646\u0624\u0643\u062f \u0645\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0627\u0644\u0645\u0647\u0645\u0629 \u0645\u0647\u0645\u0629 \u0625\u0639\u062f\u0627\u062f \u0623\u0648 \u0645\u0647\u0645\u0629 \u062a\u062d\u0642\u0642. \u0648\u0646\u062d\u0644\u0644 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0642\u0628\u0644 \u0627\u0644\u0642\u0628\u0648\u0644. \u0627\u0644\u0645\u062f\u0629 \u0627\u0644\u062a\u0642\u062f\u064a\u0631\u064a\u0629: \u0645\u0646 \u0623\u0633\u0628\u0648\u0639 \u0625\u0644\u0649 \u0623\u0633\u0628\u0648\u0639\u064a\u0646.<\/p><\/li><li><b>02<\/b><h3>\u062a\u062d\u0644\u064a\u0644 \u0627\u0644\u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0646\u0633\u0628\u064a\u0629 \u0648\u0627\u0644\u0625\u0637\u0627\u0631<\/h3><p>\u0646\u062d\u062f\u062f \u0627\u0644\u0645\u0633\u0627\u0626\u0644 \u0627\u0644\u0645\u0647\u0645\u0629 \u0644\u0646\u0634\u0627\u0637\u0643\u0645 \u0648\u0644\u0623\u0635\u062d\u0627\u0628 \u0627\u0644\u0645\u0635\u0644\u062d\u0629\u060c \u0648\u0646\u062a\u0641\u0642 \u0639\u0644\u0649 \u0627\u0644\u0625\u0637\u0627\u0631 \u0627\u0644\u0645\u0631\u062c\u0639\u064a \u0627\u0644\u0630\u064a \u0633\u064a\u064f\u0630\u0643\u0631 \u0641\u064a \u0627\u0644\u062a\u0642\u0631\u064a\u0631. \u0627\u0644\u0645\u062f\u0629 \u0627\u0644\u062a\u0642\u062f\u064a\u0631\u064a\u0629: \u0645\u0646 \u0623\u0633\u0628\u0648\u0639\u064a\u0646 \u0625\u0644\u0649 4 \u0623\u0633\u0627\u0628\u064a\u0639.<\/p><\/li><li><b>03<\/b><h3>\u062c\u0645\u0639 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0648\u0627\u0644\u0645\u0624\u0634\u0631\u0627\u062a<\/h3><p>\u0646\u0639\u0645\u0644 \u0645\u0639 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0646 \u0639\u0646 \u0643\u0644 \u0645\u062c\u0627\u0644 (\u0627\u0644\u0645\u0648\u0638\u0641\u0648\u0646\u060c \u0648\u0627\u0644\u0628\u064a\u0626\u0629\u060c \u0648\u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a\u060c \u0648\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644)\u060c \u0648\u0646\u0648\u062b\u0651\u0642 \u0627\u0644\u0645\u0635\u0627\u062f\u0631 \u0648\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a. \u0648\u064a\u064f\u0633\u062a\u062d\u0633\u0646 \u0627\u0644\u0628\u062f\u0621 \u0642\u0628\u0644 \u0625\u0642\u0641\u0627\u0644 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629.<\/p><\/li><li><b>04<\/b><h3>\u0635\u064a\u0627\u063a\u0629 \u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u0623\u0648 \u0645\u0631\u0627\u062c\u0639\u062a\u0647<\/h3><p>\u0646\u0635\u0648\u063a EINF\u060c \u0623\u0648 \u0646\u0631\u0627\u062c\u0639 \u0641\u064a \u0645\u0647\u0627\u0645 \u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0633\u0648\u062f\u0629 \u0627\u0644\u0643\u064a\u0627\u0646 \u0648\u0646\u0628\u0644\u063a \u0628\u0627\u0644\u0645\u0644\u0627\u062d\u0638\u0627\u062a \u0644\u0643\u064a \u062a\u0635\u062d\u062d\u0647\u0627 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0642\u0628\u0644 \u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a.<\/p><\/li><li><b>05<\/b><h3>\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u062a\u062d\u0642\u0642<\/h3><p>\u0646\u064f\u0635\u062f\u0631 \u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u062a\u062d\u0642\u0642 \u0627\u0644\u0645\u0633\u062a\u0642\u0644 \u0645\u062a\u0636\u0645\u0646\u064b\u0627 \u0627\u0644\u0627\u0633\u062a\u0646\u062a\u0627\u062c \u0627\u0644\u0630\u064a \u062a\u0648\u0635\u0644\u0646\u0627 \u0625\u0644\u064a\u0647\u060c \u0641\u064a \u0627\u0644\u0648\u0642\u062a \u0627\u0644\u0645\u0646\u0627\u0633\u0628 \u0644\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a (\u062b\u0644\u0627\u062b\u0629 \u0623\u0634\u0647\u0631 \u0645\u0646 \u0627\u0644\u0625\u0642\u0641\u0627\u0644\u060c \u0627\u0644\u0645\u0627\u062f\u0629 253.1 \u0645\u0646 LSC) \u0648\u0644\u0627\u0646\u0639\u0642\u0627\u062f \u0627\u0644\u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629.<\/p><\/li><\/ol>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f05d6a1 elementor-widget elementor-widget-html\" data-id=\"f05d6a1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"documentacion\">\u0627\u0644\u0648\u062b\u0627\u0626\u0642 \u0648\u0627\u0644\u0645\u062e\u0631\u062c\u0627\u062a<\/h2><\/div><div class=\"ca-docs\"><div><h3>\u0645\u0627 \u0633\u0646\u0637\u0644\u0628\u0647 \u0645\u0646\u0643\u0645<\/h3><ul><li>\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0633\u0646\u0648\u064a\u0629 \u0648\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0644\u0644\u0633\u0646\u062a\u064a\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u062a\u064a\u0646 \u0627\u0644\u0623\u062e\u064a\u0631\u062a\u064a\u0646<\/li><li>\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0642\u0648\u0649 \u0627\u0644\u0639\u0627\u0645\u0644\u0629: \u0645\u062a\u0648\u0633\u0637 \u0639\u062f\u062f \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646\u060c \u0648\u0627\u0644\u0639\u0642\u0648\u062f\u060c \u0648\u0627\u0644\u0623\u062c\u0648\u0631\u060c \u0648\u0627\u0644\u062a\u063a\u064a\u0628\u060c \u0648\u0627\u0644\u062d\u0648\u0627\u062f\u062b\u060c \u0648\u0627\u0644\u062a\u062f\u0631\u064a\u0628<\/li><li>\u0627\u0633\u062a\u0647\u0644\u0627\u0643 \u0627\u0644\u0637\u0627\u0642\u0629 \u0648\u0627\u0644\u0645\u064a\u0627\u0647 \u0648\u0627\u0644\u0645\u0648\u0627\u062f\u060c \u0648\u0641\u0648\u0627\u062a\u064a\u0631 \u0627\u0644\u0625\u0645\u062f\u0627\u062f\u0627\u062a<\/li><li>\u0642\u0648\u0627\u0626\u0645 \u062c\u0631\u062f \u0627\u0646\u0628\u0639\u0627\u062b\u0627\u062a \u063a\u0627\u0632\u0627\u062a \u0627\u0644\u062f\u0641\u064a\u0626\u0629 \u0623\u0648 \u062d\u0633\u0627\u0628\u0627\u062a\u0647\u0627\u060c \u0625\u0646 \u0648\u064f\u062c\u062f\u062a<\/li><li>\u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629: \u0645\u062f\u0648\u0646\u0629 \u0627\u0644\u0623\u062e\u0644\u0627\u0642\u064a\u0627\u062a\u060c \u0648\u0645\u0643\u0627\u0641\u062d\u0629 \u0627\u0644\u0641\u0633\u0627\u062f\u060c \u0648\u0627\u0644\u0645\u0633\u0627\u0648\u0627\u0629\u060c \u0648\u0627\u0644\u0628\u064a\u0626\u0629\u060c \u0648\u0627\u0644\u0645\u0634\u062a\u0631\u064a\u0627\u062a<\/li><li>\u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629: \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u062d\u0633\u0628 \u0627\u0644\u0628\u0644\u062f\u060c \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u0629\u060c \u0648\u0627\u0644\u0625\u0639\u0627\u0646\u0627\u062a \u0627\u0644\u0645\u0633\u062a\u0644\u0645\u0629<\/li><li>\u0627\u0633\u062a\u0628\u064a\u0627\u0646\u0627\u062a ESG \u0627\u0644\u0648\u0627\u0631\u062f\u0629 \u0645\u0646 \u0627\u0644\u0639\u0645\u0644\u0627\u0621 \u0623\u0648 \u0627\u0644\u0628\u0646\u0648\u0643 \u0623\u0648 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 (\u0644\u0645\u0647\u0627\u0645 VSME)<\/li><\/ul><\/div><div><h3>\u0645\u0627 \u0633\u062a\u062a\u0633\u0644\u0645\u0648\u0646\u0647<\/h3><ul><li>\u062a\u0642\u0631\u064a\u0631 \u062a\u0634\u062e\u064a\u0635 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 (EINF \u0648\u062a\u0648\u0642\u0639\u0627\u062a CSRD)<\/li><li>\u0645\u0633\u0648\u062f\u0629 EINF \u0623\u0648 \u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0633\u062a\u0642\u0644 \u0623\u0648 \u062a\u0642\u0631\u064a\u0631 VSME (\u0645\u0647\u0627\u0645 \u0627\u0644\u0625\u0639\u062f\u0627\u062f)<\/li><li>\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u062a\u062d\u0642\u0642 \u0627\u0644\u0645\u0633\u062a\u0642\u0644 (\u0645\u0647\u0627\u0645 \u0627\u0644\u062a\u062d\u0642\u0642)<\/li><li>\u062e\u0637\u0627\u0628 \u062a\u0648\u0635\u064a\u0627\u062a \u0628\u0634\u0623\u0646 \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0648\u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a<\/li><li>\u0645\u0635\u0641\u0648\u0641\u0629 \u0627\u0644\u0645\u0624\u0634\u0631\u0627\u062a \u0645\u0639 \u0645\u0635\u0627\u062f\u0631\u0647\u0627 \u0648\u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0646 \u0639\u0646\u0647\u0627<\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9af37d4 elementor-widget elementor-widget-html\" data-id=\"9af37d4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"preguntas\">\u0627\u0644\u0623\u0633\u0626\u0644\u0629 \u0627\u0644\u0634\u0627\u0626\u0639\u0629<\/h2><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-609730a ca-faq elementor-widget elementor-widget-accordion\" data-id=\"609730a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"accordion.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion\">\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1011\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1011\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\u0647\u0644 \u0634\u0631\u0643\u062a\u0646\u0627 \u0645\u0644\u0632\u0645\u0629 \u0628\u062a\u0642\u062f\u064a\u0645 \u0628\u064a\u0627\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629\u061f<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1011\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1011\"><p>\u062a\u0643\u0648\u0646 \u0645\u0644\u0632\u0645\u0629 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0634\u0631\u0643\u0629 \u064a\u0632\u064a\u062f \u0645\u062a\u0648\u0633\u0637 \u0639\u062f\u062f \u0627\u0644\u0639\u0627\u0645\u0644\u064a\u0646 \u0641\u064a\u0647\u0627 \u0639\u0644\u0649 250 \u0639\u0627\u0645\u0644\u064b\u0627\u060c \u0648\u0643\u0627\u0646\u062a \u0641\u0636\u0644\u064b\u0627 \u0639\u0646 \u0630\u0644\u0643 \u0643\u064a\u0627\u0646\u064b\u0627 \u0630\u0627 \u0645\u0635\u0644\u062d\u0629 \u0639\u0627\u0645\u0629 (\u063a\u064a\u0631 \u0645\u0635\u0646\u0641 \u0634\u0631\u0643\u0629 \u0635\u063a\u064a\u0631\u0629 \u0623\u0648 \u0645\u062a\u0648\u0633\u0637\u0629)\u060c \u0623\u0648 \u062a\u062c\u0627\u0648\u0632\u062a \u062e\u0644\u0627\u0644 \u0633\u0646\u062a\u064a\u0646 \u0645\u0627\u0644\u064a\u062a\u064a\u0646 \u0645\u062a\u062a\u0627\u0644\u064a\u062a\u064a\u0646 20,000,000 \u064a\u0648\u0631\u0648 \u0645\u0646 \u0627\u0644\u0623\u0635\u0648\u0644 \u0623\u0648 40,000,000 \u064a\u0648\u0631\u0648 \u0645\u0646 \u0635\u0627\u0641\u064a \u0631\u0642\u0645 \u0627\u0644\u0623\u0639\u0645\u0627\u0644. \u0648\u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u062c\u0632\u0621\u064b\u0627 \u0645\u0646 \u0645\u062c\u0645\u0648\u0639\u0629 \u064a\u062a\u0636\u0645\u0646 \u062a\u0642\u0631\u064a\u0631\u0647\u0627 \u0627\u0644\u0645\u0648\u062d\u062f \u0647\u0630\u0627 \u0627\u0644\u0628\u064a\u0627\u0646\u060c \u0641\u064a\u0645\u0643\u0646 \u0625\u0639\u0641\u0627\u0624\u0647\u0627 \u0645\u0639 \u0627\u0644\u0625\u0634\u0627\u0631\u0629 \u0625\u0644\u0649 \u0630\u0644\u0643 \u0641\u064a \u062a\u0642\u0631\u064a\u0631 \u0625\u062f\u0627\u0631\u062a\u0647\u0627.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1012\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1012\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\u0645\u0646 \u064a\u0645\u0643\u0646\u0647 \u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 EINF\u061f<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1012\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1012\"><p>\u064a\u0634\u062a\u0631\u0637 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0627\u0644\u0625\u0633\u0628\u0627\u0646\u064a \u062c\u0647\u0629 \u0645\u0633\u062a\u0642\u0644\u0629 \u062a\u0642\u062f\u0645 \u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u062d\u0642\u0642. \u0648\u0627\u0644\u0645\u0647\u0645 \u0647\u0648 \u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u062a\u0647\u0627 \u0639\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0645\u062d\u0644 \u0627\u0644\u062a\u062d\u0642\u0642: \u0641\u0645\u0646 \u0623\u0639\u062f\u0651 EINF \u0644\u0627 \u064a\u0646\u0628\u063a\u064a \u0623\u0646 \u064a\u062a\u062d\u0642\u0642 \u0645\u0646\u0647. \u0648\u062a\u0642\u062f\u0645 Controlaudit \u0647\u0630\u0647 \u0627\u0644\u062e\u062f\u0645\u0629 \u0628\u0648\u0635\u0641\u0647\u0627 \u0634\u0631\u0643\u0629 \u062a\u062f\u0642\u064a\u0642 \u062d\u0633\u0627\u0628\u0627\u062a \u0645\u0633\u062c\u0644\u0629 \u0641\u064a ROAC \u0628\u0631\u0642\u0645 S1604\u060c \u0648\u062a\u062d\u0644\u0644 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629 \u0642\u0628\u0644 \u0642\u0628\u0648\u0644 \u0643\u0644 \u0645\u0647\u0645\u0629.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1013\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1013\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\u0647\u0644 \u064a\u0631\u0627\u062c\u0639 \u0645\u062f\u0642\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0628\u0627\u0644\u0641\u0639\u0644 EINF\u061f<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1013\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1013\"><p>\u0644\u064a\u0633 \u0645\u0646 \u062d\u064a\u062b \u0645\u062d\u062a\u0648\u0627\u0647. \u0625\u0630 \u062a\u0642\u0635\u0631 \u0627\u0644\u0645\u0627\u062f\u0629 5.1.f) \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0645\u0647\u0645\u0629 \u0645\u062f\u0642\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0639\u0644\u0649 \u0627\u0644\u062a\u0623\u0643\u062f \u0645\u0646 \u0625\u062f\u0631\u0627\u062c EINF \u0641\u064a \u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0623\u0648 \u0645\u0646 \u0625\u062d\u0627\u0644\u0629 \u0647\u0630\u0627 \u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u0625\u0644\u0649 \u0627\u0644\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u0633\u062a\u0642\u0644. \u0623\u0645\u0627 \u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0645\u062d\u062a\u0648\u0649 \u0641\u0647\u064a \u0645\u0646 \u0627\u062e\u062a\u0635\u0627\u0635 \u062c\u0647\u0629 \u0627\u0644\u062a\u062d\u0642\u0642 \u0627\u0644\u0645\u0633\u062a\u0642\u0644\u0629.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1014\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-1014\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\u0647\u0644 \u062a\u062e\u0636\u0639 \u0634\u0631\u0643\u062a\u0646\u0627 \u0628\u0627\u0644\u0641\u0639\u0644 \u0644\u0640 CSRD\u061f<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1014\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-1014\"><p>\u0641\u064a \u0625\u0633\u0628\u0627\u0646\u064a\u0627\u060c \u0644\u064a\u0633 \u0628\u0639\u062f: \u0641\u0644\u0645 \u062a\u064f\u0646\u0642\u0644 CSRD \u0625\u0644\u0649 \u0627\u0644\u062a\u0634\u0631\u064a\u0639 \u0627\u0644\u0625\u0633\u0628\u0627\u0646\u064a\u060c \u0648\u0633\u0642\u0637 \u0645\u0634\u0631\u0648\u0639 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0630\u064a \u0643\u0627\u0646 \u0633\u064a\u062a\u0648\u0644\u0649 \u0630\u0644\u0643 \u0641\u064a 06\/10\/2026 \u0628\u062d\u0644 \u0627\u0644\u0628\u0631\u0644\u0645\u0627\u0646. \u0648\u0639\u0646\u062f \u0646\u0642\u0644\u0647\u0627 \u0645\u0639 \u062a\u0648\u062c\u064a\u0647 \u00d3mnibus I\u060c \u0644\u0646 \u062a\u0634\u0645\u0644 \u0625\u0644\u0627 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u064a\u0632\u064a\u062f \u0639\u062f\u062f \u0645\u0648\u0638\u0641\u064a\u0647\u0627 \u0639\u0644\u0649 1,000 \u0645\u0648\u0638\u0641 \u0648\u064a\u062a\u062c\u0627\u0648\u0632 \u0635\u0627\u0641\u064a \u062d\u062c\u0645 \u0623\u0639\u0645\u0627\u0644\u0647\u0627 450,000,000 \u064a\u0648\u0631\u0648\u060c \u0648\u0645\u0646 \u0627\u0644\u0645\u062a\u0648\u0642\u0639 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0630\u0644\u0643 \u0644\u0644\u0633\u0646\u0648\u0627\u062a \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0628\u062f\u0623 \u0627\u0639\u062a\u0628\u0627\u0631\u064b\u0627 \u0645\u0646 01\/01\/2027. \u0648\u062d\u062a\u0649 \u0630\u0644\u0643 \u0627\u0644\u062d\u064a\u0646\u060c \u064a\u062c\u0628 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0625\u0639\u062f\u0627\u062f EINF.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1015\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-1015\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0634\u0631\u0643\u062a\u0646\u0627 \u0633\u062a\u062e\u0631\u062c \u0645\u0646 \u0646\u0637\u0627\u0642 CSRD \u0628\u0645\u0648\u062c\u0628 \u00d3mnibus I\u060c \u0641\u0647\u0644 \u064a\u0645\u0643\u0646\u0647\u0627 \u0627\u0644\u062a\u0648\u0642\u0641 \u0639\u0646 \u0625\u0639\u062f\u0627\u062f EINF\u061f<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1015\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-1015\"><p>\u0644\u0627. \u0645\u0627 \u0644\u0645 \u064a\u064f\u0639\u062a\u0645\u062f \u0642\u0627\u0646\u0648\u0646 \u0625\u0633\u0628\u0627\u0646\u064a \u064a\u0639\u062f\u0651\u0644 \u0647\u0630\u0627 \u0627\u0644\u0646\u0638\u0627\u0645\u060c \u062a\u0638\u0644 \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645\u0627\u062a \u0627\u0644\u0645\u0646\u0635\u0648\u0635 \u0639\u0644\u064a\u0647\u0627 \u0641\u064a \u0627\u0644\u0645\u0627\u062f\u0629 262.5 \u0645\u0646 LSC \u0648\u0627\u0644\u0645\u0627\u062f\u0629 49 \u0645\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0633\u0627\u0631\u064a\u0629\u060c \u0628\u0645\u0627 \u0641\u064a\u0647\u0627 \u0627\u0644\u062a\u062d\u0642\u0642. \u0648\u064a\u064f\u0633\u062a\u062d\u0633\u0646 \u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u0648\u0636\u0639 \u0639\u0646\u062f \u0646\u0634\u0631 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0646\u0642\u0644.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-accordion-item\">\n\t\t\t\t\t<h3 id=\"elementor-tab-title-1016\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-1016\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon elementor-accordion-icon-right\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-closed\"><svg class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-accordion-icon-opened\"><svg class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-accordion-title\" tabindex=\"0\">\u0634\u0631\u0643\u062a\u0646\u0627 \u0635\u063a\u064a\u0631\u0629 \u0623\u0648 \u0645\u062a\u0648\u0633\u0637\u0629 \u0648\u0637\u0644\u0628 \u0645\u0646\u0627 \u0623\u062d\u062f \u0627\u0644\u0639\u0645\u0644\u0627\u0621 \u0628\u064a\u0627\u0646\u0627\u062a \u0639\u0646 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629. \u0645\u0627\u0630\u0627 \u0646\u0641\u0639\u0644\u061f<\/a>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\t<div id=\"elementor-tab-content-1016\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-1016\"><p>\u0644\u0627 \u064a\u0648\u062c\u062f \u062d\u0627\u0644\u064a\u064b\u0627 \u0646\u0635 \u0642\u0627\u0646\u0648\u0646\u064a \u064a\u064f\u0644\u0632\u0645 \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0635\u063a\u064a\u0631\u0629 \u0623\u0648 \u0627\u0644\u0645\u062a\u0648\u0633\u0637\u0629 \u0628\u0627\u0644\u0631\u062f\u061b \u0641\u0627\u0644\u0645\u0637\u0627\u0644\u0628\u0629 \u062a\u0646\u0634\u0623 \u0639\u0646 \u0627\u0644\u0639\u0642\u062f \u0623\u0648 \u0639\u0646 \u0627\u0644\u0639\u0644\u0627\u0642\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629. \u0648\u0627\u0644\u062d\u0644 \u0627\u0644\u0639\u0645\u0644\u064a \u0647\u0648 \u0625\u0639\u062f\u0627\u062f \u062a\u0642\u0631\u064a\u0631 \u0648\u0641\u0642 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0637\u0648\u0639\u064a VSME \u0648\u0627\u0633\u062a\u062e\u062f\u0627\u0645\u0647 \u0631\u062f\u064b\u0627 \u0645\u0648\u062d\u062f\u064b\u0627. \u0648\u0639\u0646\u062f \u0646\u0642\u0644 \u00d3mnibus I \u0625\u0644\u0649 \u0627\u0644\u062a\u0634\u0631\u064a\u0639 \u0627\u0644\u0625\u0633\u0628\u0627\u0646\u064a\u060c \u0633\u064a\u0643\u0648\u0646 \u0628\u0625\u0645\u0643\u0627\u0646 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u0644\u0627 \u064a\u062a\u062c\u0627\u0648\u0632 \u0639\u062f\u062f \u0645\u0648\u0638\u0641\u064a\u0647\u0627 1,000 \u0645\u0648\u0638\u0641 \u0631\u0641\u0636 \u062a\u0642\u062f\u064a\u0645 \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u062a\u062a\u062c\u0627\u0648\u0632 \u0645\u0627 \u064a\u0646\u0635 \u0639\u0644\u064a\u0647 \u0627\u0644\u0645\u0639\u064a\u0627\u0631 \u0627\u0644\u0637\u0648\u0639\u064a.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t<script type=\"application\/ld+json\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"\\u0647\\u0644 \\u0634\\u0631\\u0643\\u062a\\u0646\\u0627 \\u0645\\u0644\\u0632\\u0645\\u0629 \\u0628\\u062a\\u0642\\u062f\\u064a\\u0645 \\u0628\\u064a\\u0627\\u0646 \\u0627\\u0644\\u0645\\u0639\\u0644\\u0648\\u0645\\u0627\\u062a \\u063a\\u064a\\u0631 \\u0627\\u0644\\u0645\\u0627\\u0644\\u064a\\u0629\\u061f\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>\\u062a\\u0643\\u0648\\u0646 \\u0645\\u0644\\u0632\\u0645\\u0629 \\u0625\\u0630\\u0627 \\u0643\\u0627\\u0646\\u062a \\u0634\\u0631\\u0643\\u0629 \\u064a\\u0632\\u064a\\u062f \\u0645\\u062a\\u0648\\u0633\\u0637 \\u0639\\u062f\\u062f \\u0627\\u0644\\u0639\\u0627\\u0645\\u0644\\u064a\\u0646 \\u0641\\u064a\\u0647\\u0627 \\u0639\\u0644\\u0649 250 \\u0639\\u0627\\u0645\\u0644\\u064b\\u0627\\u060c \\u0648\\u0643\\u0627\\u0646\\u062a \\u0641\\u0636\\u0644\\u064b\\u0627 \\u0639\\u0646 \\u0630\\u0644\\u0643 \\u0643\\u064a\\u0627\\u0646\\u064b\\u0627 \\u0630\\u0627 \\u0645\\u0635\\u0644\\u062d\\u0629 \\u0639\\u0627\\u0645\\u0629 (\\u063a\\u064a\\u0631 \\u0645\\u0635\\u0646\\u0641 \\u0634\\u0631\\u0643\\u0629 \\u0635\\u063a\\u064a\\u0631\\u0629 \\u0623\\u0648 \\u0645\\u062a\\u0648\\u0633\\u0637\\u0629)\\u060c \\u0623\\u0648 \\u062a\\u062c\\u0627\\u0648\\u0632\\u062a \\u062e\\u0644\\u0627\\u0644 \\u0633\\u0646\\u062a\\u064a\\u0646 \\u0645\\u0627\\u0644\\u064a\\u062a\\u064a\\u0646 \\u0645\\u062a\\u062a\\u0627\\u0644\\u064a\\u062a\\u064a\\u0646 20,000,000 \\u064a\\u0648\\u0631\\u0648 \\u0645\\u0646 \\u0627\\u0644\\u0623\\u0635\\u0648\\u0644 \\u0623\\u0648 40,000,000 \\u064a\\u0648\\u0631\\u0648 \\u0645\\u0646 \\u0635\\u0627\\u0641\\u064a \\u0631\\u0642\\u0645 \\u0627\\u0644\\u0623\\u0639\\u0645\\u0627\\u0644. \\u0648\\u0625\\u0630\\u0627 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\\u0628\\u0625\\u0639\\u062f\\u0627\\u062f EINF.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"\\u0625\\u0630\\u0627 \\u0643\\u0627\\u0646\\u062a \\u0634\\u0631\\u0643\\u062a\\u0646\\u0627 \\u0633\\u062a\\u062e\\u0631\\u062c \\u0645\\u0646 \\u0646\\u0637\\u0627\\u0642 CSRD \\u0628\\u0645\\u0648\\u062c\\u0628 \\u00d3mnibus I\\u060c \\u0641\\u0647\\u0644 \\u064a\\u0645\\u0643\\u0646\\u0647\\u0627 \\u0627\\u0644\\u062a\\u0648\\u0642\\u0641 \\u0639\\u0646 \\u0625\\u0639\\u062f\\u0627\\u062f EINF\\u061f\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>\\u0644\\u0627. \\u0645\\u0627 \\u0644\\u0645 \\u064a\\u064f\\u0639\\u062a\\u0645\\u062f \\u0642\\u0627\\u0646\\u0648\\u0646 \\u0625\\u0633\\u0628\\u0627\\u0646\\u064a \\u064a\\u0639\\u062f\\u0651\\u0644 \\u0647\\u0630\\u0627 \\u0627\\u0644\\u0646\\u0638\\u0627\\u0645\\u060c \\u062a\\u0638\\u0644 \\u0627\\u0644\\u0627\\u0644\\u062a\\u0632\\u0627\\u0645\\u0627\\u062a \\u0627\\u0644\\u0645\\u0646\\u0635\\u0648\\u0635 \\u0639\\u0644\\u064a\\u0647\\u0627 \\u0641\\u064a \\u0627\\u0644\\u0645\\u0627\\u062f\\u0629 262.5 \\u0645\\u0646 LSC \\u0648\\u0627\\u0644\\u0645\\u0627\\u062f\\u0629 49 \\u0645\\u0646 \\u0627\\u0644\\u0642\\u0627\\u0646\\u0648\\u0646 \\u0627\\u0644\\u062a\\u062c\\u0627\\u0631\\u064a \\u0633\\u0627\\u0631\\u064a\\u0629\\u060c \\u0628\\u0645\\u0627 \\u0641\\u064a\\u0647\\u0627 \\u0627\\u0644\\u062a\\u062d\\u0642\\u0642. \\u0648\\u064a\\u064f\\u0633\\u062a\\u062d\\u0633\\u0646 \\u0645\\u0631\\u0627\\u062c\\u0639\\u0629 \\u0627\\u0644\\u0648\\u0636\\u0639 \\u0639\\u0646\\u062f \\u0646\\u0634\\u0631 \\u0642\\u0627\\u0646\\u0648\\u0646 \\u0627\\u0644\\u0646\\u0642\\u0644.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"\\u0634\\u0631\\u0643\\u062a\\u0646\\u0627 \\u0635\\u063a\\u064a\\u0631\\u0629 \\u0623\\u0648 \\u0645\\u062a\\u0648\\u0633\\u0637\\u0629 \\u0648\\u0637\\u0644\\u0628 \\u0645\\u0646\\u0627 \\u0623\\u062d\\u062f \\u0627\\u0644\\u0639\\u0645\\u0644\\u0627\\u0621 \\u0628\\u064a\\u0627\\u0646\\u0627\\u062a \\u0639\\u0646 \\u0627\\u0644\\u0627\\u0633\\u062a\\u062f\\u0627\\u0645\\u0629. \\u0645\\u0627\\u0630\\u0627 \\u0646\\u0641\\u0639\\u0644\\u061f\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>\\u0644\\u0627 \\u064a\\u0648\\u062c\\u062f \\u062d\\u0627\\u0644\\u064a\\u064b\\u0627 \\u0646\\u0635 \\u0642\\u0627\\u0646\\u0648\\u0646\\u064a \\u064a\\u064f\\u0644\\u0632\\u0645 \\u0627\\u0644\\u0634\\u0631\\u0643\\u0629 \\u0627\\u0644\\u0635\\u063a\\u064a\\u0631\\u0629 \\u0623\\u0648 \\u0627\\u0644\\u0645\\u062a\\u0648\\u0633\\u0637\\u0629 \\u0628\\u0627\\u0644\\u0631\\u062f\\u061b \\u0641\\u0627\\u0644\\u0645\\u0637\\u0627\\u0644\\u0628\\u0629 \\u062a\\u0646\\u0634\\u0623 \\u0639\\u0646 \\u0627\\u0644\\u0639\\u0642\\u062f \\u0623\\u0648 \\u0639\\u0646 \\u0627\\u0644\\u0639\\u0644\\u0627\\u0642\\u0629 \\u0627\\u0644\\u062a\\u062c\\u0627\\u0631\\u064a\\u0629. \\u0648\\u0627\\u0644\\u062d\\u0644 \\u0627\\u0644\\u0639\\u0645\\u0644\\u064a \\u0647\\u0648 \\u0625\\u0639\\u062f\\u0627\\u062f \\u062a\\u0642\\u0631\\u064a\\u0631 \\u0648\\u0641\\u0642 \\u0627\\u0644\\u0645\\u0639\\u064a\\u0627\\u0631 \\u0627\\u0644\\u0637\\u0648\\u0639\\u064a VSME \\u0648\\u0627\\u0633\\u062a\\u062e\\u062f\\u0627\\u0645\\u0647 \\u0631\\u062f\\u064b\\u0627 \\u0645\\u0648\\u062d\\u062f\\u064b\\u0627. \\u0648\\u0639\\u0646\\u062f \\u0646\\u0642\\u0644 \\u00d3mnibus I \\u0625\\u0644\\u0649 \\u0627\\u0644\\u062a\\u0634\\u0631\\u064a\\u0639 \\u0627\\u0644\\u0625\\u0633\\u0628\\u0627\\u0646\\u064a\\u060c \\u0633\\u064a\\u0643\\u0648\\u0646 \\u0628\\u0625\\u0645\\u0643\\u0627\\u0646 \\u0627\\u0644\\u0634\\u0631\\u0643\\u0627\\u062a \\u0627\\u0644\\u062a\\u064a \\u0644\\u0627 \\u064a\\u062a\\u062c\\u0627\\u0648\\u0632 \\u0639\\u062f\\u062f \\u0645\\u0648\\u0638\\u0641\\u064a\\u0647\\u0627 1,000 \\u0645\\u0648\\u0638\\u0641 \\u0631\\u0641\\u0636 \\u062a\\u0642\\u062f\\u064a\\u0645 \\u0645\\u0639\\u0644\\u0648\\u0645\\u0627\\u062a \\u062a\\u062a\\u062c\\u0627\\u0648\\u0632 \\u0645\\u0627 \\u064a\\u0646\\u0635 \\u0639\\u0644\\u064a\\u0647 \\u0627\\u0644\\u0645\\u0639\\u064a\\u0627\\u0631 \\u0627\\u0644\\u0637\\u0648\\u0639\\u064a.<\\\/p>\"}}]}<\/script>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2ee6d8b elementor-widget elementor-widget-html\" data-id=\"2ee6d8b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-prose\"><h2 id=\"base-legal\">\u0627\u0644\u0623\u0633\u0627\u0633 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a<\/h2><p>\u0627\u0644\u0646\u0635\u0648\u0635 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0627\u0644\u0645\u0630\u0643\u0648\u0631\u0629 \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u0635\u0641\u062d\u0629\u060c \u0645\u0639 \u0631\u0648\u0627\u0628\u0637 \u0625\u0644\u0649 \u0646\u0635\u0647\u0627 \u0627\u0644\u0631\u0633\u0645\u064a:<\/p><\/div><ul class=\"ca-law\"><li><a href=\"https:\/\/www.boe.es\/buscar\/doc.php?id=BOE-A-2018-17989\" target=\"_blank\" rel=\"noopener\">\u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0631\u0642\u0645 11\/2018 \u0627\u0644\u0645\u0624\u0631\u062e 28 \u062f\u064a\u0633\u0645\u0628\u0631 2018 \u0628\u0634\u0623\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u062a\u0646\u0648\u0639<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1885-6627\" target=\"_blank\" rel=\"noopener\">\u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0627\u0644\u0625\u0633\u0628\u0627\u0646\u064a (C\u00f3digo de Comercio)\u060c \u0627\u0644\u0645\u0627\u062f\u0629 49 (\u0627\u0644\u0646\u0635 \u0627\u0644\u0645\u0648\u062d\u062f)<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2010-10544\" target=\"_blank\" rel=\"noopener\">\u0627\u0644\u0646\u0635 \u0627\u0644\u0645\u0648\u062d\u062f \u0644\u0642\u0627\u0646\u0648\u0646 \u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0627\u0644\u0625\u0633\u0628\u0627\u0646\u064a\u060c \u0627\u0644\u0645\u0627\u062f\u0629 262<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-8147\" target=\"_blank\" rel=\"noopener\">\u0627\u0644\u0642\u0627\u0646\u0648\u0646 22\/2015 \u0628\u0634\u0623\u0646 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a\u060c \u0627\u0644\u0645\u0627\u062f\u0629 5.1.f)<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/doue\/2026\/470\/L00001-00035.pdf\" target=\"_blank\" rel=\"noopener\">\u0627\u0644\u062a\u0648\u062c\u064a\u0647 (EU) 2026\/470 (\u00d3mnibus I)\u060c \u0627\u0644\u062c\u0631\u064a\u062f\u0629 \u0627\u0644\u0631\u0633\u0645\u064a\u0629 \u0644\u0644\u0627\u062a\u062d\u0627\u062f \u0627\u0644\u0623\u0648\u0631\u0648\u0628\u064a \u0628\u062a\u0627\u0631\u064a\u062e 26\/02\/2026 (\u0646\u0633\u062e\u0629 \u0639\u0644\u0649 boe.es)<\/a><\/li><li><a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/ES\/TXT\/?uri=CELEX:32026L0470\" target=\"_blank\" rel=\"noopener\">\u0627\u0644\u062a\u0648\u062c\u064a\u0647 (EU) 2026\/470 \u0639\u0644\u0649 EUR-Lex<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2026-20742\" target=\"_blank\" rel=\"noopener\">\u0627\u0644\u0645\u0631\u0633\u0648\u0645 \u0627\u0644\u0645\u0644\u0643\u064a \u0631\u0642\u0645 806\/2026 \u0627\u0644\u0645\u0624\u0631\u062e 5 \u0623\u0643\u062a\u0648\u0628\u0631 2026 \u0628\u0634\u0623\u0646 \u062d\u0644 \u0627\u0644\u0628\u0631\u0644\u0645\u0627\u0646 \u0627\u0644\u0625\u0633\u0628\u0627\u0646\u064a (Cortes)<\/a><\/li><li><a href=\"https:\/\/www.icac.gob.es\/contabilidad\/sostenibilidad\/informacion-sobre-sostenibilidad\" target=\"_blank\" rel=\"noopener\">\u0645\u0639\u0647\u062f \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0625\u0633\u0628\u0627\u0646\u064a (ICAC): \u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0639\u0646 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629<\/a><\/li><\/ul><p class=\"ca-note\">\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0639\u0627\u0645\u0629 \u0645\u062d\u062f\u064e\u0651\u062b\u0629 \u062d\u062a\u0649 13\/10\/2026\u060c \u0648\u0644\u0627 \u062a\u063a\u0646\u064a \u0639\u0646 \u062a\u062d\u0644\u064a\u0644 \u062d\u0627\u0644\u062a\u0643\u0645 \u0627\u0644\u062e\u0627\u0635\u0629.<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f43e575 ca-rel-w elementor-widget elementor-widget-shortcode\" data-id=\"f43e575\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><div class=\"ca-prose\"><h2 id=\"articulos\">\u0645\u0642\u0627\u0644\u0627\u062a \u0630\u0627\u062a \u0635\u0644\u0629<\/h2><\/div><div class=\"ca-rel\"><a href=\"https:\/\/www.controlaudit.es\/ar\/blog\/%d8%a7%d9%84%d8%b4%d8%b1%d9%83%d8%a7%d8%aa-%d8%a7%d9%84%d9%85%d9%84%d8%b2%d9%85%d8%a9-csrd\/\"><small>08\/10\/2026 \u00b7 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629<\/small><b>\u062a\u0648\u062c\u064a\u0647 Omnibus I: \u0645\u0627 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u062a\u064a \u0633\u064a\u062a\u0639\u064a\u0646 \u0639\u0644\u064a\u0647\u0627 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0648\u0627\u0639\u062a\u0628\u0627\u0631\u064b\u0627 \u0645\u0646 \u0645\u062a\u0649\u061f<\/b><span>\u0627\u0642\u0631\u0623 \u0627\u0644\u0645\u0642\u0627\u0644 \u2190<\/span><\/a><a href=\"https:\/\/www.controlaudit.es\/ar\/blog\/%d8%a8%d9%8a%d8%a7%d9%86%d8%a7%d8%aa-%d8%a7%d9%84%d8%a7%d8%b3%d8%aa%d8%af%d8%a7%d9%85%d8%a9-vsme\/\"><small>29\/09\/2026 \u00b7 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629<\/small><b>\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0627\u0644\u062a\u064a \u0642\u062f \u064a\u0637\u0644\u0628\u0647\u0627 \u0645\u0646\u0643\u0645 \u0623\u062d\u062f \u0627\u0644\u0639\u0645\u0644\u0627\u0621: \u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0635\u063a\u064a\u0631\u0629 \u0648\u0627\u0644\u0645\u062a\u0648\u0633\u0637\u0629 \u0627\u0644\u0645\u0648\u0631\u0650\u0651\u062f\u0629 \u0628\u0639\u062f \u062a\u0648\u062c\u064a\u0647 Omnibus \u0648\u0645\u0639\u064a\u0627\u0631 VSME<\/b><span>\u0627\u0642\u0631\u0623 \u0627\u0644\u0645\u0642\u0627\u0644 \u2190<\/span><\/a><a href=\"https:\/\/www.controlaudit.es\/ar\/blog\/%d9%86%d8%b4%d8%b1-%d8%aa%d9%88%d8%ac%d9%8a%d9%87-%d8%a3%d9%88%d9%85%d9%86%d9%8a%d8%a8%d9%88%d8%b3\/\"><small>27\/02\/2026 \u00b7 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629<\/small><b>\u0646\u0634\u0631 \u062a\u0648\u062c\u064a\u0647 Omnibus I: \u0627\u0644\u0627\u0644\u062a\u0632\u0627\u0645 \u0628\u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0639\u0646 \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u064a\u0642\u062a\u0635\u0631 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0643\u0628\u064a\u0631\u0629<\/b><span>\u0627\u0642\u0631\u0623 \u0627\u0644\u0645\u0642\u0627\u0644 \u2190<\/span><\/a><\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1238171 e-con-full ca-sec e-flex e-con e-parent\" data-id=\"1238171\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-46ef112 e-con-full ca-wrap e-flex e-con e-parent\" data-id=\"46ef112\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-ff430cd e-con-full ca-mb56 e-flex e-con e-parent\" data-id=\"ff430cd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5edd460 ca-eyebrow elementor-widget elementor-widget-heading\" data-id=\"5edd460\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">\u062e\u062f\u0645\u0627\u062a \u0630\u0627\u062a \u0635\u0644\u0629<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6ae577f ca-h2 elementor-widget elementor-widget-heading\" data-id=\"6ae577f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0642\u062f \u064a\u0647\u0645\u0643\u0645 \u0623\u064a\u0636\u064b\u0627<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-eb4bf13 e-con-full ca-grid3 e-flex e-con e-parent\" data-id=\"eb4bf13\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<a class=\"elementor-element elementor-element-b2e5a8b e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"b2e5a8b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/ar\/\u062e\u062f\u0645\u0627\u062a\/\u062a\u062f\u0642\u064a\u0642-\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a-\u0627\u0644\u0633\u0646\u0648\u064a\u0629\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1049c4b elementor-widget elementor-widget-html\" data-id=\"1049c4b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M3 3v18h18\"\/><path d=\"M7 15l4-4 3 3 5-6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8539ee7 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"8539ee7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0633\u0646\u0648\u064a\u0629<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-19e1203 ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"19e1203\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u0646\u064f\u062c\u0631\u064a \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0642\u0648\u0627\u0626\u0645 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0641\u0642 \u0623\u0639\u0644\u0649 \u0645\u0639\u0627\u064a\u064a\u0631 \u0627\u0644\u062c\u0648\u062f\u0629 \u0648\u0627\u0644\u062f\u0642\u0629 \u0627\u0644\u0645\u0647\u0646\u064a\u0629.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f6bd66a elementor-widget elementor-widget-html\" data-id=\"f6bd66a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0625\u0644\u0632\u0627\u0645\u064a<\/span><span>\u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0627\u062e\u062a\u064a\u0627\u0631\u064a<\/span><span>\u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u0645\u0648\u062d\u062f\u0629<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-05473d0 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"05473d0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-e268005 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"e268005\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/ar\/\u062e\u062f\u0645\u0627\u062a\/\u062a\u062f\u0642\u064a\u0642-\u0627\u0644\u0642\u0637\u0627\u0639-\u0627\u0644\u0639\u0627\u0645\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d5efd61 elementor-widget elementor-widget-html\" data-id=\"d5efd61\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M3 21h18M5 21V10l7-5 7 5v11M9 21v-6h6v6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1d7db4e ca-card-t elementor-widget elementor-widget-heading\" data-id=\"1d7db4e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a0487fd ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"a0487fd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u062a\u062f\u0642\u064a\u0642 \u0645\u062a\u062e\u0635\u0635 \u0648\u0641\u0642\u064b\u0627 \u0644\u0645\u0639\u0627\u064a\u064a\u0631 \u062a\u062f\u0642\u064a\u0642 \u0627\u0644\u0642\u0637\u0627\u0639 \u0627\u0644\u0639\u0627\u0645 \u0641\u064a \u0625\u0633\u0628\u0627\u0646\u064a\u0627 (NIA-ES-SP).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-10c7d38 elementor-widget elementor-widget-html\" data-id=\"10c7d38\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>\u0627\u0644\u0645\u0633\u0627\u0639\u062f\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629 \u0644\u0644\u0647\u064a\u0626\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629<\/span><span>\u0625\u062f\u0627\u0631\u0629 \u0623\u0645\u0644\u0627\u0643 \u0627\u0644\u0647\u064a\u0626\u0627\u062a \u0627\u0644\u0645\u062d\u0644\u064a\u0629<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ee47900 ca-gowrap elementor-widget elementor-widget-html\" data-id=\"ee47900\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t<a class=\"elementor-element elementor-element-ffcd794 e-con-full ca-card animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"ffcd794\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\" href=\"\/ar\/\u062e\u062f\u0645\u0627\u062a\/\u062a\u0642\u0627\u0631\u064a\u0631-\u062e\u0627\u0635\u0629\/\">\n\t\t\t\t<div class=\"elementor-element elementor-element-587e1d7 elementor-widget elementor-widget-html\" data-id=\"587e1d7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-ic\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M14 3H6a2 2 0 00-2 2v14a2 2 0 002 2h12a2 2 0 002-2V9z\"\/><path d=\"M14 3v6h6M8 13h8M8 17h5\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7298973 ca-card-t elementor-widget elementor-widget-heading\" data-id=\"7298973\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">\u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u062e\u0627\u0635\u0629<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3ba6b2a ca-card-p elementor-widget elementor-widget-text-editor\" data-id=\"3ba6b2a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u0645\u062c\u0645\u0648\u0639\u0629 \u0648\u0627\u0633\u0639\u0629 \u0645\u0646 \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u062e\u0627\u0635\u0629 \u0648\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u0623\u0643\u064a\u062f \u0627\u0644\u0645\u0635\u0645\u064e\u0651\u0645\u0629 \u0648\u0641\u0642 \u0627\u062d\u062a\u064a\u0627\u062c\u0627\u062a\u0643\u0645.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6ce2cc1 elementor-widget elementor-widget-html\" data-id=\"6ce2cc1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ca-tags\"><span>\u0627\u0644\u0641\u062d\u0635 \u0627\u0644\u0645\u062d\u062f\u0648\u062f (ISRE 2400)<\/span><span>\u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0645\u062a\u0641\u0642 \u0639\u0644\u064a\u0647\u0627 (ISRS 4400)<\/span><span>\u0632\u064a\u0627\u062f\u0629 \u0631\u0623\u0633 \u0627\u0644\u0645\u0627\u0644 \u0648\u062a\u062e\u0641\u064a\u0636\u0647<\/span><span>\u0645\u0642\u0627\u0635\u0629 \u0627\u0644\u062f\u064a\u0648\u0646<\/span><span>\u0627\u0644\u062d\u0635\u0635 \u0627\u0644\u0639\u064a\u0646\u064a\u0629<\/span><span>\u062a\u062d\u0648\u064a\u0644 \u0627\u0644\u0634\u0631\u0643\u0627\u062a<\/span><span>\u0627\u0644\u0627\u0646\u062f\u0645\u0627\u062c \u0648\u0627\u0644\u0627\u0646\u0642\u0633\u0627\u0645<\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4089ded ca-gowrap elementor-widget elementor-widget-html\" data-id=\"4089ded\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<span class=\"ca-go\" aria-hidden=\"true\"><svg viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M5 12h14M13 6l6 6-6 6\"\/><\/svg><\/span>\t\t\t\t<\/div>\n\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-458b3ec e-con-full ca-cta e-flex e-con e-parent\" data-id=\"458b3ec\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-4090725 e-con-full ca-cta-box animated-normal e-flex elementor-invisible e-con e-parent\" data-id=\"4090725\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeInUp&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-54fda71 ca-h2 elementor-widget elementor-widget-heading\" data-id=\"54fda71\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0627\u0637\u0644\u0628\u0648\u0627 \u0639\u0631\u0636\u064b\u0627 \u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0648\u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5023efe ca-lead elementor-widget elementor-widget-text-editor\" data-id=\"5023efe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u0623\u062e\u0628\u0631\u0648\u0646\u0627 \u0628\u062d\u0627\u0644\u062a\u0643\u0645 \u0648\u0633\u064a\u062a\u0648\u0627\u0635\u0644 \u0645\u0639\u0643\u0645 \u0623\u062d\u062f \u0645\u062f\u0642\u0642\u064a \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0641\u064a Controlaudit.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5b99404 e-con-full ca-btns ca-center e-flex e-con e-parent\" data-id=\"5b99404\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1d1a3a7 ca-btn ca-white elementor-widget elementor-widget-button\" data-id=\"1d1a3a7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"\/ar\/\u0627\u062a\u0635\u0644-\u0628\u0646\u0627\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u0627\u0637\u0644\u0628 \u0639\u0631\u0636\u064b\u0627 \u2190<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d69a947 ca-btn ca-glass elementor-widget elementor-widget-button\" data-id=\"d69a947\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"tel:+34965929757\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">965 929 757<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u0625\u0639\u062f\u0627\u062f \u0628\u064a\u0627\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (\u0627\u0644\u0642\u0627\u0646\u0648\u0646 11\/2018) \u0648\u0627\u0644\u062a\u062d\u0642\u0642 \u0627\u0644\u0645\u0633\u062a\u0642\u0644 \u0645\u0646\u0647\u060c \u0648\u0627\u0644\u062a\u0643\u064a\u0641 \u0645\u0639 CSRD \u0628\u0639\u062f \u062a\u0648\u062c\u064a\u0647 \u00d3mnibus I\u060c \u0648\u062a\u0642\u0627\u0631\u064a\u0631 VSME \u0644\u0644\u0634\u0631\u0643\u0627\u062a.<\/p>\n","protected":false},"author":1,"featured_media":301,"parent":2367,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":"","_elementor_version":"4.3.4","_wp_page_template":"elementor_header_footer"},"class_list":["post-2390","page","type-page","status-publish","has-post-thumbnail","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 EINF \u0648CSRD \u0641\u064a \u0625\u0633\u0628\u0627\u0646\u064a\u0627 | Controlaudit<\/title>\n<meta name=\"description\" content=\"\u0625\u0639\u062f\u0627\u062f \u0628\u064a\u0627\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (\u0627\u0644\u0642\u0627\u0646\u0648\u0646 11\/2018) \u0648\u0627\u0644\u062a\u062d\u0642\u0642 \u0627\u0644\u0645\u0633\u062a\u0642\u0644 \u0645\u0646\u0647\u060c \u0648\u0627\u0644\u062a\u0643\u064a\u0641 \u0645\u0639 CSRD \u0628\u0639\u062f \u062a\u0648\u062c\u064a\u0647 \u00d3mnibus I\u060c \u0648\u062a\u0642\u0627\u0631\u064a\u0631 VSME \u0644\u0644\u0634\u0631\u0643\u0627\u062a.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.controlaudit.es\/ar\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\/%d8%a7%d9%84%d8%aa%d8%ad%d9%82%d9%82-%d9%85%d9%86-%d8%a7%d9%84%d8%a7%d8%b3%d8%aa%d8%af%d8%a7%d9%85%d8%a9\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"website\" \/>\n<meta property=\"og:title\" content=\"\u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 EINF \u0648CSRD \u0641\u064a \u0625\u0633\u0628\u0627\u0646\u064a\u0627 | Controlaudit\" \/>\n<meta property=\"og:description\" content=\"\u0625\u0639\u062f\u0627\u062f \u0628\u064a\u0627\u0646 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 (\u0627\u0644\u0642\u0627\u0646\u0648\u0646 11\/2018) \u0648\u0627\u0644\u062a\u062d\u0642\u0642 \u0627\u0644\u0645\u0633\u062a\u0642\u0644 \u0645\u0646\u0647\u060c \u0648\u0627\u0644\u062a\u0643\u064a\u0641 \u0645\u0639 CSRD \u0628\u0639\u062f \u062a\u0648\u062c\u064a\u0647 \u00d3mnibus I\u060c \u0648\u062a\u0642\u0627\u0631\u064a\u0631 VSME \u0644\u0644\u0634\u0631\u0643\u0627\u062a.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.controlaudit.es\/ar\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\/%d8%a7%d9%84%d8%aa%d8%ad%d9%82%d9%82-%d9%85%d9%86-%d8%a7%d9%84%d8%a7%d8%b3%d8%aa%d8%af%d8%a7%d9%85%d8%a9\/\" \/>\n<meta property=\"og:site_name\" content=\"Controlaudit\" \/>\n<meta property=\"article:modified_time\" content=\"2026-10-27T16:49:29+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/directiva-omnibus-csrd-empresas-obligadas.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1600\" \/>\n\t<meta property=\"og:image:height\" content=\"1000\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.controlaudit.es\\\/ar\\\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\\\/%d8%a7%d9%84%d8%aa%d8%ad%d9%82%d9%82-%d9%85%d9%86-%d8%a7%d9%84%d8%a7%d8%b3%d8%aa%d8%af%d8%a7%d9%85%d8%a9\\\/\",\"url\":\"https:\\\/\\\/www.controlaudit.es\\\/ar\\\/%d8%ae%d8%af%d9%85%d8%a7%d8%aa\\\/%d8%a7%d9%84%d8%aa%d8%ad%d9%82%d9%82-%d9%85%d9%86-%d8%a7%d9%84%d8%a7%d8%b3%d8%aa%d8%af%d8%a7%d9%85%d8%a9\\\/\",\"name\":\"\u0627\u0644\u062a\u062d\u0642\u0642 \u0645\u0646 EINF \u0648CSRD 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