{"id":1996,"date":"2026-10-14T14:07:17","date_gmt":"2026-10-14T12:07:17","guid":{"rendered":"https:\/\/www.controlaudit.es\/?page_id=1996"},"modified":"2026-10-21T08:54:11","modified_gmt":"2026-10-21T06:54:11","slug":"verificacio-sostenibilitat","status":"publish","type":"page","link":"https:\/\/www.controlaudit.es\/ca\/serveis\/verificacio-sostenibilitat\/","title":{"rendered":"Elaboraci\u00f3 i verificaci\u00f3 de l&#8217;estat d&#8217;informaci\u00f3 no financera i d&#8217;informes de sostenibilitat"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1996\" class=\"elementor elementor-1996 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=\"\/ca\/\">Inici<\/a> &nbsp;\/&nbsp; <a href=\"\/ca\/serveis\/\">Serveis<\/a> &nbsp;\/&nbsp; Sostenibilitat i informaci\u00f3 no financera<\/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\">Complir <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\">Elaboraci\u00f3 i verificaci\u00f3 de l'estat d'informaci\u00f3 no financera i d'informes de sostenibilitat<\/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>L&#8217;ajudem a preparar l&#8217;estat d&#8217;informaci\u00f3 no financera o el seu informe de sostenibilitat i el verifiquem com a prestador independent, amb el rigor d&#8217;una societat d&#8217;auditoria inscrita al 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=\"\/ca\/contacte\/\">\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\">Sol\u00b7licitar proposta \u2192<\/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>\u00c0rea<\/small><b>Complir<\/b><\/div><div><small>\u00c0mbit<\/small><b>Arreu d'Espanya<\/b><\/div><div><small>Marc<\/small><b>Llei 11\/2018 \u00b7 CSRD<\/b><\/div><div><small>Firma<\/small><b>ROAC n\u00fam. 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=\"En aquesta p\u00e0gina\"><p>En aquesta p\u00e0gina<\/p><ul><li><a href=\"#que-es\">Qu\u00e8 \u00e9s<\/a><\/li><li><a href=\"#para-quien\">Per a qui<\/a><\/li><li><a href=\"#marco-legal\">Marc legal<\/a><\/li><li><a href=\"#incluye\">Qu\u00e8 inclou<\/a><\/li><li><a href=\"#como-trabajamos\">Com treballem<\/a><\/li><li><a href=\"#documentacion\">Documentaci\u00f3<\/a><\/li><li><a href=\"#preguntas\">Preguntes freq\u00fcents<\/a><\/li><li><a href=\"#base-legal\">Base legal<\/a><\/li><li><a href=\"#articulos\">Articles<\/a><\/li><\/ul><a class=\"ca-toc-cta\" href=\"\/ca\/contacte\/\">Sol\u00b7licitar proposta \u2192<\/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\">En resum<\/b>L'estat d'informaci\u00f3 no financera (EINF) \u00e9s obligatori a Espanya per a les societats de m\u00e9s de 250 treballadors que siguin entitats d'inter\u00e8s p\u00fablic o que superin 20.000.000 \u20ac d'actiu o 40.000.000 \u20ac de xifra de negocis, i l'ha de verificar un prestador independent (art. 49 del Codi de comer\u00e7 i art. 262.5 LSC, en la redacci\u00f3 de la Llei 11\/2018). La CSRD, retallada per la Directiva \u00d2mnibus I (m\u00e9s de 1.000 empleats i m\u00e9s de 450.000.000 \u20ac), encara no s'ha transposat a Espanya, per la qual cosa avui continua regint l'EINF. Per a les pimes que reben peticions de dades ESG, l'est\u00e0ndard voluntari VSME \u00e9s la via recomanada.\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>Revisat per l'equip d'auditors de Controlaudit \u00b7 Societat inscrita al ROAC amb el n\u00fam. S1604 \u00b7 Actualitzat el 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\">En qu\u00e8 consisteix<\/h2><p>L'<strong>estat d'informaci\u00f3 no financera (EINF)<\/strong> \u00e9s la part de l'informe de gesti\u00f3, o un informe separat que en forma part, en qu\u00e8 la societat explica el seu model de negoci, les seves pol\u00edtiques, riscos i indicadors sobre q\u00fcestions mediambientals i socials, relatives al personal, al respecte dels drets humans i a la lluita contra la corrupci\u00f3 i el suborn, a m\u00e9s d'informaci\u00f3 sobre la societat (compromisos amb el desenvolupament sostenible, prove\u00efdors, consumidors i informaci\u00f3 fiscal). El regula l'art. 49.6 del Codi de comer\u00e7, al qual remet l'art. 262.5 de la Llei de societats de capital per als comptes individuals.<\/p><p>La llei exigeix que aquesta informaci\u00f3 sigui <strong>verificada per un prestador independent de serveis de verificaci\u00f3<\/strong>. \u00c9s un treball diferent de l'auditoria de comptes: l'auditor de comptes nom\u00e9s comprova que l'EINF s'ha incl\u00f2s en l'informe de gesti\u00f3 o que aquest fa refer\u00e8ncia a l'informe separat (art. 5.1.f) de la Llei 22\/2015, d'auditoria de comptes). La verificaci\u00f3, en canvi, revisa el contingut i el seu suport.<\/p><p>A Controlaudit treballem en dos fronts. Acompanyem l'empresa en l'<strong>elaboraci\u00f3<\/strong> de l'EINF o de la seva mem\u00f2ria de sostenibilitat (an\u00e0lisi de materialitat, elecci\u00f3 del marc, indicadors i redacci\u00f3) i, quan no l'hem elaborat nosaltres, prestem el servei de <strong>verificaci\u00f3 independent<\/strong>. Mai no fem totes dues coses sobre la mateixa informaci\u00f3, perqu\u00e8 aix\u00f2 suposaria revisar el nostre propi treball.<\/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\">Per a qui \u00e9s<\/h2><\/div><ul class=\"ca-checks\"><li>Societats de capital amb m\u00e9s de 250 treballadors que superen 20.000.000 \u20ac d'actiu o 40.000.000 \u20ac de xifra de negocis durant dos exercicis consecutius i han d'incloure i verificar l'EINF.<\/li><li>Grups que formulen comptes consolidats i han de presentar l'EINF consolidat (art. 49.5 del Codi de comer\u00e7).<\/li><li>Entitats d'inter\u00e8s p\u00fablic amb m\u00e9s de 250 treballadors que no tinguin la qualificaci\u00f3 de petites o mitjanes empreses.<\/li><li>Empreses que volen anticipar com les afectar\u00e0 la transposici\u00f3 de la CSRD despr\u00e9s de la Directiva \u00d2mnibus I.<\/li><li>Pimes que reben q\u00fcestionaris ESG de clients, entitats financeres o compradors i volen respondre amb un informe VSME ordenat.<\/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\">Marc legal<\/h2><p><strong>Qui est\u00e0 obligat avui a l'EINF.<\/strong> L'art. 262.5 LSC i l'art. 49.5 del Codi de comer\u00e7, en la redacci\u00f3 de la Llei 11\/2018, van fixar inicialment el llindar en m\u00e9s de 500 treballadors. La seva disposici\u00f3 transit\u00f2ria, apartat 3, va estendre l'obligaci\u00f3, un cop transcorreguts tres anys des de la seva entrada en vigor (30\/12\/2018), a les societats amb <strong>m\u00e9s de 250 treballadors<\/strong> que, o b\u00e9 siguin entitats d'inter\u00e8s p\u00fablic (llevat de les que tinguin la qualificaci\u00f3 de petites i mitjanes empreses segons la Directiva 2013\/34\/UE), o b\u00e9 durant dos exercicis consecutius reuneixin, a la data de tancament de cadascun, almenys una d'aquestes circumst\u00e0ncies: <strong>actiu superior a 20.000.000 \u20ac<\/strong> o <strong>import net de la xifra de negocis superior a 40.000.000 \u20ac<\/strong>. L'obligaci\u00f3 cessa si es deixen de complir els requisits durant dos exercicis consecutius.<\/p><p><strong>Contingut, aprovaci\u00f3 i verificaci\u00f3.<\/strong> L'art. 49.6 del Codi de comer\u00e7 detalla el contingut m\u00ednim, exigeix basar-se en marcs nacionals, de la Uni\u00f3 Europea o internacionals (indicant quins), que l'informe es presenti com a punt separat de l'ordre del dia de la junta general i que la informaci\u00f3 sigui verificada per un prestador independent. L'art. 49.7 admet un informe separat amb el mateix r\u00e8gim d'aprovaci\u00f3 i dip\u00f2sit.<\/p><p><strong>CSRD i Directiva \u00d2mnibus I.<\/strong> La Directiva (UE) 2026\/470, de 24\/02\/2026, limita la informaci\u00f3 de sostenibilitat obligat\u00f2ria a les empreses amb un volum de negocis net superior a 450.000.000 \u20ac <em>i<\/em> m\u00e9s de 1.000 empleats de mitjana, per als exercicis que comencin a partir de l'01\/01\/2027. El termini de transposici\u00f3 d'aquesta part ven\u00e7 el 19\/03\/2027. A Espanya, el Projecte de llei d'informaci\u00f3 empresarial sobre sostenibilitat (121\/000038) va caducar el 06\/10\/2026 amb la dissoluci\u00f3 de les Corts Generals (<a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2026-20742\" target=\"_blank\" rel=\"noopener\">Reial decret 806\/2026<\/a>). Mentre no hi hagi una llei nova, <strong>continua vigent l'EINF de la Llei 11\/2018<\/strong>.<\/p><\/div><div class=\"ca-table\"><table><thead><tr><th>Sup\u00f2sit<\/th><th>Norma<\/th><th>Qu\u00e8 implica<\/th><\/tr><\/thead><tbody><tr><th scope=\"row\">Societat amb m\u00e9s de 250 treballadors i actiu > 20.000.000 \u20ac o xifra de negocis > 40.000.000 \u20ac (dos exercicis)<\/th><td>Art. 262.5 LSC; DT 3a Llei 11\/2018<\/td><td>EINF en l'informe de gesti\u00f3 o en un informe separat, verificat per un prestador independent<\/td><\/tr><tr><th scope=\"row\">Grup obligat a consolidar que compleix els mateixos requisits<\/th><td>Art. 49.5 a 49.7 del Codi de comer\u00e7<\/td><td>EINF consolidat; punt separat de l'ordre del dia de la junta<\/td><\/tr><tr><th scope=\"row\">Auditoria de comptes d'una societat obligada a l'EINF<\/th><td>Art. 5.1.f) Llei 22\/2015<\/td><td>L'auditor nom\u00e9s comprova que l'EINF hi \u00e9s incl\u00f2s o referenciat<\/td><\/tr><tr><th scope=\"row\">Empresa amb m\u00e9s de 1.000 empleats i m\u00e9s de 450.000.000 \u20ac de volum de negocis<\/th><td>Directiva (UE) 2026\/470 (pendent de transposici\u00f3)<\/td><td>Informe de sostenibilitat d'acord amb la CSRD quan Espanya la transposi<\/td><\/tr><tr><th scope=\"row\">Pime prove\u00efdora sense obligaci\u00f3 legal<\/th><td>Est\u00e0ndard voluntari VSME<\/td><td>Informe voluntari per respondre a clients, bancs i inversors<\/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\">Qu\u00e8 inclou<\/h2><\/div><div class=\"ca-inc\"><div><h3>Diagn\u00f2stic d'obligaci\u00f3<\/h3><p>Comprovem amb els seus comptes dels dos \u00faltims exercicis si est\u00e0 obligat a l'EINF, si es pot acollir a la dispensa per grup i com l'afectaria la transposici\u00f3 de la CSRD amb els llindars de l'\u00d2mnibus I.<\/p><\/div><div><h3>Estat d'informaci\u00f3 no financera (Llei 11\/2018)<\/h3><p>An\u00e0lisi de materialitat, elecci\u00f3 del marc de refer\u00e8ncia, definici\u00f3 d'indicadors, recopilaci\u00f3 de dades i redacci\u00f3 de l'EINF o de l'informe separat, coordinat amb l'informe de gesti\u00f3 i el calendari de formulaci\u00f3.<\/p><\/div><div><h3>Informes de sostenibilitat (CSRD)<\/h3><p>An\u00e0lisi de bretxes respecte de les normes europees d'informaci\u00f3 de sostenibilitat per a les empreses que superaran els nous llindars, i full de ruta per adaptar sistemes de dades i controls.<\/p><\/div><div><h3>Verificaci\u00f3 independent ESG<\/h3><p>Verificaci\u00f3 de l'EINF o de mem\u00f2ries de sostenibilitat volunt\u00e0ries: revisi\u00f3 de processos de captura de dades, proves sobre indicadors, entrevistes amb responsables i informe de verificaci\u00f3 independent.<\/p><\/div><div><h3>Informes VSME per a pimes<\/h3><p>Preparaci\u00f3 d'un informe d'acord amb l'est\u00e0ndard voluntari per a pimes (m\u00f2dul B\u00e0sic o Integral) que serveixi com a resposta \u00fanica als q\u00fcestionaris de clients, finan\u00e7adors i inversors.<\/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\">Com treballem<\/h2><\/div><ol class=\"ca-steps ca-steps-n\"><li><b>01<\/b><h3>Reuni\u00f3 inicial i an\u00e0lisi d'obligaci\u00f3<\/h3><p>Revisem la mida, l'estructura del grup i els requisits de tercers, i confirmem si l'enc\u00e0rrec \u00e9s d'elaboraci\u00f3 o de verificaci\u00f3. Analitzem la independ\u00e8ncia abans d'acceptar. Termini orientatiu: 1-2 setmanes.<\/p><\/li><li><b>02<\/b><h3>An\u00e0lisi de materialitat i marc<\/h3><p>Identifiquem els assumptes rellevants per a la seva activitat i grups d'inter\u00e8s i acordem el marc de refer\u00e8ncia que se citar\u00e0 en l'informe. Termini orientatiu: 2-4 setmanes.<\/p><\/li><li><b>03<\/b><h3>Recopilaci\u00f3 de dades i indicadors<\/h3><p>Treballem amb els responsables de cada \u00e0rea (personal, medi ambient, compres, compliment) i deixem documentades les fonts i els c\u00e0lculs. Conv\u00e9 iniciar-ho abans del tancament de l'exercici.<\/p><\/li><li><b>04<\/b><h3>Redacci\u00f3 o revisi\u00f3 de l'informe<\/h3><p>Redactem l'EINF o, en els enc\u00e0rrecs de verificaci\u00f3, revisem l'esborrany de l'entitat i comuniquem les incid\u00e8ncies perqu\u00e8 la direcci\u00f3 les corregeixi abans de formular.<\/p><\/li><li><b>05<\/b><h3>Informe de verificaci\u00f3<\/h3><p>Emetem l'informe de verificaci\u00f3 independent amb la conclusi\u00f3 obtinguda, a temps per a la formulaci\u00f3 (tres mesos des del tancament, art. 253.1 LSC) i per a la junta general.<\/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\">Documentaci\u00f3 i lliurables<\/h2><\/div><div class=\"ca-docs\"><div><h3>Qu\u00e8 li demanarem<\/h3><ul><li>Comptes anuals i informe de gesti\u00f3 dels dos \u00faltims exercicis<\/li><li>Dades de plantilla: nombre mitj\u00e0 de treballadors, contractes, remuneracions, absentisme, accidents i formaci\u00f3<\/li><li>Consums d'energia, aigua i materials, i factures de subministraments<\/li><li>Inventaris o c\u00e0lculs d'emissions de gasos d'efecte d'hivernacle, si n'hi ha<\/li><li>Pol\u00edtiques internes: codi \u00e8tic, anticorrupci\u00f3, igualtat, medi ambient, compres<\/li><li>Informaci\u00f3 fiscal: beneficis per pa\u00eds, impost sobre beneficis pagat i subvencions rebudes<\/li><li>Q\u00fcestionaris ESG rebuts de clients, bancs o inversors (per a enc\u00e0rrecs VSME)<\/li><\/ul><\/div><div><h3>Qu\u00e8 rebr\u00e0<\/h3><ul><li>Informe de diagn\u00f2stic d'obligaci\u00f3 (EINF i previsi\u00f3 CSRD)<\/li><li>Esborrany de l'EINF, informe separat o informe VSME (enc\u00e0rrecs d'elaboraci\u00f3)<\/li><li>Informe de verificaci\u00f3 independent (enc\u00e0rrecs de verificaci\u00f3)<\/li><li>Carta de recomanacions sobre processos i control intern de les dades<\/li><li>Matriu d'indicadors amb fonts i responsables<\/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\">Preguntes freq\u00fcents<\/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-left\" 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\">La meva empresa est\u00e0 obligada a presentar l'estat d'informaci\u00f3 no financera?<\/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>Hi est\u00e0 obligada si \u00e9s una societat amb m\u00e9s de 250 treballadors de mitjana i, a m\u00e9s, \u00e9s entitat d&#8217;inter\u00e8s p\u00fablic (que no sigui pime) o durant dos exercicis consecutius supera 20.000.000 \u20ac d&#8217;actiu o 40.000.000 \u20ac d&#8217;import net de la xifra de negocis. Si forma part d&#8217;un grup l&#8217;informe consolidat del qual ja la inclou, en pot quedar dispensada si ho indica en el seu informe de gesti\u00f3.<\/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-left\" 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\">Qui pot verificar l'EINF?<\/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>El Codi de comer\u00e7 exigeix un prestador independent de serveis de verificaci\u00f3. El que importa \u00e9s la seva independ\u00e8ncia respecte de la informaci\u00f3 verificada: qui ha elaborat l&#8217;EINF no l&#8217;ha de verificar. Controlaudit presta el servei com a societat d&#8217;auditoria inscrita al ROAC amb el n\u00fam. S1604 i analitza la independ\u00e8ncia abans d&#8217;acceptar cada enc\u00e0rrec.<\/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-left\" 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\">L'auditor de comptes ja revisa l'EINF?<\/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>No pel que fa al contingut. L&#8217;art. 5.1.f) de la Llei d&#8217;auditoria de comptes limita la tasca de l&#8217;auditor de comptes a comprovar que l&#8217;EINF est\u00e0 incl\u00f2s en l&#8217;informe de gesti\u00f3 o que aquest remet a l&#8217;informe separat. La revisi\u00f3 del contingut correspon al verificador independent.<\/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-left\" 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\">M'afecta ja la CSRD?<\/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>A Espanya, encara no: la CSRD no s&#8217;ha transposat i el projecte de llei que ho havia de fer va caducar el 06\/10\/2026 amb la dissoluci\u00f3 de les Corts Generals. Quan es transposi amb la Directiva \u00d2mnibus I, nom\u00e9s afectar\u00e0 empreses amb m\u00e9s de 1.000 empleats i m\u00e9s de 450.000.000 \u20ac de volum de negocis net, previsiblement per a exercicis iniciats a partir de l&#8217;01\/01\/2027. Fins aleshores s&#8217;ha de complir l&#8217;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-left\" 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\">Si amb l'\u00d2mnibus I quedar\u00e9 fora de la CSRD, puc deixar de fer l'EINF?<\/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>No. Mentre no s&#8217;aprovi una llei espanyola que modifiqui el r\u00e8gim, les obligacions de l&#8217;art. 262.5 LSC i de l&#8217;art. 49 del Codi de comer\u00e7 continuen vigents, inclosa la verificaci\u00f3. Conv\u00e9 revisar la situaci\u00f3 quan es publiqui la llei de transposici\u00f3.<\/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-left\" 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\">Soc una pime i un client em demana dades de sostenibilitat. Qu\u00e8 he de fer?<\/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>Cap norma no obliga avui una pime a respondre; l&#8217;exig\u00e8ncia neix del contracte o de la relaci\u00f3 comercial. El m\u00e9s pr\u00e0ctic \u00e9s preparar un informe d&#8217;acord amb l&#8217;est\u00e0ndard voluntari VSME i utilitzar-lo com a resposta comuna. Quan es transposi l&#8217;\u00d2mnibus I, les empreses de fins a 1.000 empleats es podran negar a facilitar informaci\u00f3 que excedeixi la norma volunt\u00e0ria.<\/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\":\"La meva empresa est\\u00e0 obligada a presentar l'estat d'informaci\\u00f3 no financera?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Hi est\\u00e0 obligada si \\u00e9s una societat amb m\\u00e9s de 250 treballadors de mitjana i, a m\\u00e9s, \\u00e9s entitat d&#8217;inter\\u00e8s p\\u00fablic (que no sigui pime) o durant dos exercicis consecutius supera 20.000.000 \\u20ac d&#8217;actiu o 40.000.000 \\u20ac d&#8217;import net de la xifra de negocis. Si forma part d&#8217;un grup l&#8217;informe consolidat del qual ja la inclou, en pot quedar dispensada si ho indica en el seu informe de gesti\\u00f3.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Qui pot verificar l'EINF?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>El Codi de comer\\u00e7 exigeix un prestador independent de serveis de verificaci\\u00f3. El que importa \\u00e9s la seva independ\\u00e8ncia respecte de la informaci\\u00f3 verificada: qui ha elaborat l&#8217;EINF no l&#8217;ha de verificar. Controlaudit presta el servei com a societat d&#8217;auditoria inscrita al ROAC amb el n\\u00fam. S1604 i analitza la independ\\u00e8ncia abans d&#8217;acceptar cada enc\\u00e0rrec.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"L'auditor de comptes ja revisa l'EINF?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>No pel que fa al contingut. L&#8217;art. 5.1.f) de la Llei d&#8217;auditoria de comptes limita la tasca de l&#8217;auditor de comptes a comprovar que l&#8217;EINF est\\u00e0 incl\\u00f2s en l&#8217;informe de gesti\\u00f3 o que aquest remet a l&#8217;informe separat. La revisi\\u00f3 del contingut correspon al verificador independent.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"M'afecta ja la CSRD?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>A Espanya, encara no: la CSRD no s&#8217;ha transposat i el projecte de llei que ho havia de fer va caducar el 06\\\/10\\\/2026 amb la dissoluci\\u00f3 de les Corts Generals. Quan es transposi amb la Directiva \\u00d2mnibus I, nom\\u00e9s afectar\\u00e0 empreses amb m\\u00e9s de 1.000 empleats i m\\u00e9s de 450.000.000 \\u20ac de volum de negocis net, previsiblement per a exercicis iniciats a partir de l&#8217;01\\\/01\\\/2027. Fins aleshores s&#8217;ha de complir l&#8217;EINF.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Si amb l'\\u00d2mnibus I quedar\\u00e9 fora de la CSRD, puc deixar de fer l'EINF?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>No. Mentre no s&#8217;aprovi una llei espanyola que modifiqui el r\\u00e8gim, les obligacions de l&#8217;art. 262.5 LSC i de l&#8217;art. 49 del Codi de comer\\u00e7 continuen vigents, inclosa la verificaci\\u00f3. Conv\\u00e9 revisar la situaci\\u00f3 quan es publiqui la llei de transposici\\u00f3.<\\\/p>\"}},{\"@type\":\"Question\",\"name\":\"Soc una pime i un client em demana dades de sostenibilitat. Qu\\u00e8 he de fer?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"<p>Cap norma no obliga avui una pime a respondre; l&#8217;exig\\u00e8ncia neix del contracte o de la relaci\\u00f3 comercial. El m\\u00e9s pr\\u00e0ctic \\u00e9s preparar un informe d&#8217;acord amb l&#8217;est\\u00e0ndard voluntari VSME i utilitzar-lo com a resposta comuna. Quan es transposi l&#8217;\\u00d2mnibus I, les empreses de fins a 1.000 empleats es podran negar a facilitar informaci\\u00f3 que excedeixi la norma volunt\\u00e0ria.<\\\/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\">Base legal<\/h2><p>Normes citades en aquesta p\u00e0gina, enlla\u00e7ades al seu text oficial:<\/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\">Llei 11\/2018, de 28 de desembre, en mat\u00e8ria d'informaci\u00f3 no financera i diversitat<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-1885-6627\" target=\"_blank\" rel=\"noopener\">Codi de comer\u00e7, art. 49 (text consolidat)<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2010-10544\" target=\"_blank\" rel=\"noopener\">Text ref\u00f3s de la Llei de societats de capital, art. 262<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/buscar\/act.php?id=BOE-A-2015-8147\" target=\"_blank\" rel=\"noopener\">Llei 22\/2015, d'auditoria de comptes, art. 5.1.f)<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/doue\/2026\/470\/L00001-00035.pdf\" target=\"_blank\" rel=\"noopener\">Directiva (UE) 2026\/470 (\u00d2mnibus I), DOUE de 26\/02\/2026 (c\u00f2pia a boe.es)<\/a><\/li><li><a href=\"https:\/\/eur-lex.europa.eu\/legal-content\/ES\/TXT\/?uri=CELEX:32026L0470\" target=\"_blank\" rel=\"noopener\">Directiva (UE) 2026\/470 a EUR-Lex<\/a><\/li><li><a href=\"https:\/\/www.boe.es\/diario_boe\/txt.php?id=BOE-A-2026-20742\" target=\"_blank\" rel=\"noopener\">Reial decret 806\/2026, de 5 d'octubre, de dissoluci\u00f3 de les Corts Generals<\/a><\/li><li><a href=\"https:\/\/www.icac.gob.es\/contabilidad\/sostenibilidad\/informacion-sobre-sostenibilidad\" target=\"_blank\" rel=\"noopener\">ICAC: informaci\u00f3 sobre sostenibilitat<\/a><\/li><\/ul><p class=\"ca-note\">Informaci\u00f3 general actualitzada a 13\/10\/2026. No substitueix l'an\u00e0lisi del seu cas concret.<\/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\">Articles relacionats<\/h2><\/div><div class=\"ca-rel\"><a href=\"https:\/\/www.controlaudit.es\/ca\/blog\/directiva-omnibus-csrd-empreses-obligades\/\"><small>08\/10\/2026 \u00b7 Sostenibilitat<\/small><b>Directiva \u00d2mnibus I: quines empreses hauran d&#8217;informar sobre sostenibilitat i des de quan<\/b><span>Llegir l&#039;article \u2192<\/span><\/a><a href=\"https:\/\/www.controlaudit.es\/ca\/blog\/pime-proveidora-dades-sostenibilitat-vsme\/\"><small>29\/09\/2026 \u00b7 Sostenibilitat<\/small><b>Dades de sostenibilitat que un client li pot demanar: la pime prove\u00efdora despr\u00e9s de l&#8217;\u00d2mnibus i el VSME<\/b><span>Llegir l&#039;article \u2192<\/span><\/a><a href=\"https:\/\/www.controlaudit.es\/ca\/blog\/directiva-omnibus-publicada-diari-oficial-ue\/\"><small>27\/02\/2026 \u00b7 Sostenibilitat<\/small><b>Publicada la Directiva \u00d2mnibus I: l&#8217;obligaci\u00f3 d&#8217;informar sobre sostenibilitat es limita a les grans empreses<\/b><span>Llegir l&#039;article \u2192<\/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\">Serveis relacionats<\/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\">Tamb\u00e9 li pot interessar<\/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=\"\/ca\/serveis\/auditoria-comptes-anuals\/\">\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\">Auditoria de comptes anuals<\/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>Fem auditories d&#8217;estats financers amb els est\u00e0ndards m\u00e9s alts de qualitat i rigor professional.<\/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>Auditoria obligat\u00f2ria<\/span><span>Auditoria volunt\u00e0ria<\/span><span>Comptes consolidats<\/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=\"\/ca\/serveis\/auditoria-sector-public\/\">\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\">Auditoria del sector p\u00fablic<\/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>Auditoria especialitzada d&#8217;acord amb les Normes d&#8217;auditoria del sector p\u00fablic (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>Assist\u00e8ncia econ\u00f2mica i comptable a ens locals<\/span><span>Gesti\u00f3 patrimonial d'ens locals<\/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=\"\/ca\/serveis\/informes-especials\/\">\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\">Informes especials<\/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>\u00c0mplia gamma d&#8217;informes especials i serveis d&#8217;assegurament adaptats a les seves necessitats.<\/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>Revisi\u00f3 limitada (ISRE 2400)<\/span><span>Procediments acordats (ISRS 4400)<\/span><span>Ampliaci\u00f3 i reducci\u00f3 de capital<\/span><span>Compensaci\u00f3 de cr\u00e8dits<\/span><span>Aportacions no diner\u00e0ries<\/span><span>Transformaci\u00f3 de societats<\/span><span>Fusions i escissions<\/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\">Sol\u00b7liciti la seva proposta de sostenibilitat i informaci\u00f3 no financera<\/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>Expliqui&#8217;ns el seu cas i un auditor de la firma es posar\u00e0 en contacte amb vost\u00e8.<\/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=\"\/ca\/contacte\/\">\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\">Sol\u00b7licitar proposta \u2192<\/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>Elaboraci\u00f3 i verificaci\u00f3 independent de l&#8217;estat d&#8217;informaci\u00f3 no financera (Llei 11\/2018), adaptaci\u00f3 a la CSRD despr\u00e9s de l&#8217;\u00d2mnibus I i informes VSME.<\/p>\n","protected":false},"author":1,"featured_media":301,"parent":1973,"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-1996","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>Verificaci\u00f3 EINF i CSRD a Espanya | Controlaudit<\/title>\n<meta name=\"description\" content=\"Elaboraci\u00f3 i verificaci\u00f3 independent de l&#039;estat d&#039;informaci\u00f3 no financera (Llei 11\/2018), adaptaci\u00f3 a la CSRD despr\u00e9s de l&#039;\u00d2mnibus I i informes VSME.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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