{"version":"1.0","provider_name":"Controlaudit","provider_url":"https:\/\/www.controlaudit.es\/ca\/","author_name":"controlaudit_web","author_url":"https:\/\/www.controlaudit.es\/ca\/blog\/author\/controlaudit_web\/","title":"Publicada la Directiva \u00d2mnibus I: l'obligaci\u00f3 d'informar sobre sostenibilitat es limita a les grans empreses - Controlaudit","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"LZ29wwaKMA\"><a href=\"https:\/\/www.controlaudit.es\/ca\/blog\/directiva-omnibus-publicada-diari-oficial-ue\/\">Publicada la Directiva \u00d2mnibus I: l&#8217;obligaci\u00f3 d&#8217;informar sobre sostenibilitat es limita a les grans empreses<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.controlaudit.es\/ca\/blog\/directiva-omnibus-publicada-diari-oficial-ue\/embed\/#?secret=LZ29wwaKMA\" width=\"600\" height=\"338\" title=\"&#8220;Publicada la Directiva \u00d2mnibus I: l&#8217;obligaci\u00f3 d&#8217;informar sobre sostenibilitat es limita a les grans empreses&#8221; &#8212; Controlaudit\" data-secret=\"LZ29wwaKMA\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/www.controlaudit.es\/wp-includes\/js\/wp-embed.min.js\n<\/script>\n","thumbnail_url":"https:\/\/www.controlaudit.es\/wp-content\/uploads\/2026\/10\/directiva-omnibus-publicada-doue.jpg","thumbnail_width":1600,"thumbnail_height":1000,"description":"El DOUE de 26\/02\/2026 publica la Directiva (UE) 2026\/470 (\u00d2mnibus I). La informaci\u00f3 de sostenibilitat obligat\u00f2ria queda reservada a empreses amb m\u00e9s de 1.000 empleats i m\u00e9s de 450.000.000 \u20ac de volum de negocis, per a exercicis des de l'01\/01\/2027. A Espanya continua vigent l'EINF de la Llei 11\/2018: el projecte de llei de transposici\u00f3 va decaure el 06\/10\/2026."}