{"id":1967,"date":"2026-09-29T09:15:00","date_gmt":"2026-09-29T07:15:00","guid":{"rendered":"https:\/\/www.controlaudit.es\/?p=1967"},"modified":"2026-10-14T13:34:52","modified_gmt":"2026-10-14T11:34:52","slug":"pime-proveidora-dades-sostenibilitat-vsme","status":"publish","type":"post","link":"https:\/\/www.controlaudit.es\/ca\/blog\/pime-proveidora-dades-sostenibilitat-vsme\/","title":{"rendered":"Dades de sostenibilitat que un client li pot demanar: la pime prove\u00efdora despr\u00e9s de l&#8217;\u00d2mnibus i el VSME"},"content":{"rendered":"<div class=\"ca-answer\"><b class=\"k\">En resum<\/b>Encara que la seva pime no estigui obligada a informar sobre sostenibilitat, els seus clients grans, el seu banc o un comprador li poden demanar dades ambientals, socials i de governan\u00e7a. La Directiva \u00d2mnibus I protegeix les empreses de fins a 1.000 empleats: poden negar-se a facilitar informaci\u00f3 que vagi m\u00e9s enll\u00e0 de la norma volunt\u00e0ria. L&#8217;est\u00e0ndard voluntari per a pimes (VSME) \u00e9s l&#8217;eina per ordenar aquestes dades.<\/div>\n<p>Cada vegada m\u00e9s pimes de la prov\u00edncia reben q\u00fcestionaris sobre emissions, consum energ\u00e8tic, plantilla o pol\u00edtiques anticorrupci\u00f3. Arriben de cadenes de distribuci\u00f3, de grups industrials europeus, d&#8217;entitats financeres en renovar un pr\u00e9stec o d&#8217;un possible inversor. L&#8217;empresa no est\u00e0 obligada a elaborar un informe de sostenibilitat, per\u00f2 tampoc no vol perdre el client. En aquest article expliquem per qu\u00e8 arriben aquestes peticions, quin l\u00edmit posa la normativa europea i com respondre amb ordre.<\/p>\n<p>Si vol saber primer quines empreses s\u00ed que estan obligades despr\u00e9s de la reforma, comenci per la nostra guia sobre <a href=\"\/ca\/blog\/directiva-omnibus-csrd-empreses-obligades\/\">la Directiva \u00d2mnibus I i les empreses obligades a informar sobre sostenibilitat<\/a>.<\/p>\n<h2>Per qu\u00e8 em demanen dades ESG si no hi estic obligat?<\/h2>\n<p>Les empreses que han d&#8217;informar sobre sostenibilitat han d&#8217;explicar els impactes de la seva cadena de valor, no nom\u00e9s els propis. Per fer-ho necessiten dades dels seus prove\u00efdors. A aix\u00f2 s&#8217;hi sumen altres motius:<\/p>\n<ul>\n<li><strong>Finan\u00e7ament:<\/strong> les entitats financeres tenen les seves pr\u00f2pies obligacions d&#8217;informaci\u00f3 i de gesti\u00f3 de riscos, i traslladen preguntes als seus clients empresarials.<\/li>\n<li><strong>Exig\u00e8ncies comercials:<\/strong> molts grups inclouen criteris ambientals o socials en l&#8217;homologaci\u00f3 de prove\u00efdors, amb independ\u00e8ncia de la normativa.<\/li>\n<li><strong>Operacions corporatives:<\/strong> en una compravenda o una entrada de capital, el comprador analitza riscos ambientals, laborals i de compliment.<\/li>\n<li><strong>Licitacions i subvencions:<\/strong> algunes bases valoren o exigeixen compromisos i dades de sostenibilitat.<\/li>\n<\/ul>\n<p>Per a les exportadores alacantines i per a la ind\u00fastria auxiliar del cal\u00e7at d&#8217;Elx, Elda i Petrer, aquestes peticions arriben sovint en altres idiomes i amb formats diferents de cada client, cosa que multiplica la feina si no es disposa d&#8217;una base de dades \u00fanica.<\/p>\n<h2>L&#8217;\u00abempresa protegida\u00bb de l&#8217;\u00d2mnibus I<\/h2>\n<p>La Directiva (UE) 2026\/470 introdueix un l\u00edmit a aquestes peticions. Crea la figura de l&#8217;empresa protegida de la cadena de valor: la que no t\u00e9 m\u00e9s de 1.000 empleats de mitjana. Aquesta empresa es pot negar a facilitar a l&#8217;empresa obligada informaci\u00f3 que vagi m\u00e9s enll\u00e0 de la prevista en les normes volunt\u00e0ries d&#8217;informaci\u00f3 de sostenibilitat.<\/p>\n<p>A la pr\u00e0ctica, aix\u00f2 significa que una pime prove\u00efdora pot respondre a un client obligat amb la informaci\u00f3 que recull l&#8217;est\u00e0ndard voluntari i declinar, si ho desitja, peticions m\u00e9s \u00e0mplies. Hi ha tres matisos importants:<\/p>\n<ol>\n<li>La protecci\u00f3 s&#8217;aplicar\u00e0 quan la directiva es transposi. Espanya no ho ha fet a la data d&#8217;aquesta actualitzaci\u00f3.<\/li>\n<li>Es refereix a la informaci\u00f3 que l&#8217;empresa obligada demana per al seu informe de sostenibilitat. No limita el que un client pot exigir per contracte ni el que un banc pugui demanar d&#8217;acord amb la seva pr\u00f2pia normativa.<\/li>\n<li>Poder negar-s&#8217;hi no significa que convingui fer-ho. La decisi\u00f3 \u00e9s comercial: moltes vegades la relaci\u00f3 amb el client aconsella col\u00b7laborar, per\u00f2 amb un per\u00edmetre raonable.<\/li>\n<\/ol>\n<h2>Qu\u00e8 \u00e9s el VSME i els seus m\u00f2duls<\/h2>\n<p>El VSME (<em>Voluntary Sustainability Reporting Standard for SMEs<\/em>) \u00e9s un est\u00e0ndard voluntari d&#8217;informaci\u00f3 de sostenibilitat pensat per a pimes no cotitzades. Segons l&#8217;ICAC, compta amb el suport d&#8217;una Recomanaci\u00f3 de la Comissi\u00f3 Europea de 2025 i s&#8217;estructura en dos m\u00f2duls:<\/p>\n<ul>\n<li><strong>M\u00f2dul B\u00e0sic:<\/strong> informaci\u00f3 general de l&#8217;empresa, pr\u00e0ctiques i pol\u00edtiques de sostenibilitat i un conjunt de m\u00e8triques essencials ambientals, socials i de governan\u00e7a.<\/li>\n<li><strong>M\u00f2dul Integral:<\/strong> amplia les dades amb els punts que solen demanar inversors, finan\u00e7adors o grans clients.<\/li>\n<\/ul>\n<p>L&#8217;ICAC va informar el 22\/09\/2026 que la Comissi\u00f3 Europea ha publicat els reglaments delegats corresponents a les normes europees d&#8217;informaci\u00f3 de sostenibilitat revisades i a la norma volunt\u00e0ria. Conv\u00e9 seguir aquesta evoluci\u00f3, perqu\u00e8 la norma volunt\u00e0ria \u00e9s la refer\u00e8ncia del l\u00edmit de l&#8217;empresa protegida.<\/p>\n<table>\n<thead>\n<tr>\n<th>El que li poden demanar<\/th>\n<th>Si \u00e9s empresa protegida (fins a 1.000 empleats)<\/th>\n<th>On ho troba en el VSME<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Consum d&#8217;energia i emissions de gasos d&#8217;efecte d&#8217;hivernacle<\/td>\n<td>Informaci\u00f3 prevista en la norma volunt\u00e0ria; pot limitar el detall addicional<\/td>\n<td>M\u00e8triques ambientals del m\u00f2dul B\u00e0sic<\/td>\n<\/tr>\n<tr>\n<td>Dades de plantilla: nombre, tipus de contracte, accidents<\/td>\n<td>\u00cddem<\/td>\n<td>M\u00e8triques socials del m\u00f2dul B\u00e0sic<\/td>\n<\/tr>\n<tr>\n<td>Pol\u00edtiques d&#8217;anticorrupci\u00f3, condemnes o sancions<\/td>\n<td>\u00cddem<\/td>\n<td>M\u00e8triques de governan\u00e7a del m\u00f2dul B\u00e0sic<\/td>\n<\/tr>\n<tr>\n<td>Plans de transici\u00f3, objectius i riscos<\/td>\n<td>Pot no estar obligada a anar m\u00e9s enll\u00e0 de la norma volunt\u00e0ria<\/td>\n<td>M\u00f2dul Integral<\/td>\n<\/tr>\n<tr>\n<td>Q\u00fcestionaris propis amb centenars de preguntes<\/td>\n<td>Pot respondre amb el seu informe VSME i declinar el que excedeixi<\/td>\n<td>Informe VSME complet com a resposta \u00fanica<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>La taula \u00e9s orientativa. El contingut exacte de cada m\u00f2dul s&#8217;ha de consultar en el text oficial de l&#8217;est\u00e0ndard.<\/p>\n<h2>Per on comen\u00e7ar<\/h2>\n<ol>\n<li><strong>Inventari de peticions:<\/strong> recopili els q\u00fcestionaris rebuts l&#8217;\u00faltim any i qui els envia.<\/li>\n<li><strong>Dades que ja t\u00e9:<\/strong> factures d&#8217;energia i combustibles, n\u00f2mines i dades de plantilla, registres de prevenci\u00f3 de riscos laborals, pol\u00edtiques internes. Bona part del que es demana ja existeix en la comptabilitat i en la gesti\u00f3 laboral.<\/li>\n<li><strong>Triar el m\u00f2dul:<\/strong> per a la majoria de pimes, el m\u00f2dul B\u00e0sic \u00e9s suficient per comen\u00e7ar.<\/li>\n<li><strong>Responsable i calendari:<\/strong> designi una persona i fixi una actualitzaci\u00f3 anual, coordinada amb el tancament comptable.<\/li>\n<li><strong>Un informe, moltes respostes:<\/strong> prepari un informe VSME i utilitzi&#8217;l com a base per contestar tots els clients.<\/li>\n<\/ol>\n<h2>Verificaci\u00f3 volunt\u00e0ria: quan aporta valor<\/h2>\n<p>Una pime no est\u00e0 obligada a verificar les seves dades de sostenibilitat. Tot i aix\u00ed, una revisi\u00f3 independent pot ser \u00fatil quan un client rellevant o un finan\u00e7ador dona pes a aquestes dades, quan l&#8217;empresa prepara una operaci\u00f3 corporativa o quan vol assegurar-se que les seves xifres d&#8217;energia i plantilla s\u00f3n coherents amb la seva comptabilitat. En operacions de compravenda, les dades ESG formen part cada vegada m\u00e9s de la <a href=\"\/ca\/serveis\/due-diligence\/\">due diligence<\/a> que encarrega el comprador.<\/p>\n<h2>Preguntes freq\u00fcents<\/h2>\n<h3>Estic obligat a contestar el q\u00fcestionari ESG d&#8217;un client?<\/h3>\n<p>Avui cap norma no obliga a Espanya una pime a respondre&#8217;l. L&#8217;obligaci\u00f3, si existeix, neix del contracte amb el client. Quan es transposi l&#8217;\u00d2mnibus I, les empreses de fins a 1.000 empleats es podran negar a donar informaci\u00f3 que vagi m\u00e9s enll\u00e0 de la norma volunt\u00e0ria.<\/p>\n<h3>El VSME \u00e9s obligatori?<\/h3>\n<p>No. \u00c9s un est\u00e0ndard voluntari. La seva utilitat \u00e9s oferir un format com\u00fa i reconegut per respondre a clients, bancs i inversors.<\/p>\n<h3>Necessito un consultor per preparar un informe VSME?<\/h3>\n<p>No necess\u00e0riament. Moltes pimes el poden preparar amb les seves pr\u00f2pies dades. Una revisi\u00f3 externa ajuda quan les dades s&#8217;utilitzaran davant de tercers o l&#8217;empresa en vol assegurar la coher\u00e8ncia.<\/p>\n<h3>Qu\u00e8 passa si dono dades incorrectes a un client?<\/h3>\n<p>Dep\u00e8n del que s&#8217;hagi pactat en el contracte, per\u00f2 pot afectar la relaci\u00f3 comercial i la reputaci\u00f3 de l&#8217;empresa. Per aix\u00f2 conv\u00e9 que les dades surtin de registres verificables i que alg\u00fa les revisi abans d&#8217;enviar-les.<\/p>\n<h2>Fonts oficials<\/h2>\n<ul>\n<li><a href=\"https:\/\/www.boe.es\/doue\/2026\/470\/L00001-00035.pdf\" target=\"_blank\" rel=\"noopener\">Directiva (UE) 2026\/470, text publicat en el DOUE (c\u00f2pia a boe.es)<\/a><\/li>\n<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>\n<li><a href=\"https:\/\/www.icac.gob.es\/contabilidad\/sostenibilidad\/informacion-sobre-sostenibilidad\" target=\"_blank\" rel=\"noopener\">ICAC: informaci\u00f3 sobre sostenibilitat (VSME)<\/a><\/li>\n<li><a href=\"https:\/\/www.icac.gob.es\/noticias-y-eventos\" target=\"_blank\" rel=\"noopener\">ICAC: comunicats (22\/09\/2026, NEIS revisades i norma volunt\u00e0ria)<\/a><\/li>\n<\/ul>\n<p>Si la seva empresa rep peticions de dades de sostenibilitat i les vol ordenar o revisar abans d&#8217;enviar-les a un client o a un banc, el nostre servei de <a href=\"\/ca\/serveis\/verificacio-sostenibilitat\/\">verificaci\u00f3 d&#8217;informaci\u00f3 de sostenibilitat<\/a>, dirigit pel soci Jos\u00e9 Antonio Valiente Velasco (ROAC n\u00fam. 12609), economista expert en informes de sostenibilitat, el pot ajudar. Som <a href=\"\/ca\/auditors-alacant\/\">auditors a Alacant<\/a> i treballem amb empreses de tota la prov\u00edncia. <a href=\"\/ca\/contacte\/\">Contacti amb nosaltres<\/a>.<\/p>\n<p class=\"ca-note\">Article elaborat per l&#8217;equip t\u00e8cnic de Controlaudit. Actualitzat el 08\/10\/2026. Aquest contingut \u00e9s informatiu i no substitueix l&#8217;assessorament professional sobre el seu cas concret.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Encara que no estigui obligada a informar sobre sostenibilitat, la seva pime pot rebre q\u00fcestionaris ESG de clients, bancs o inversors. Expliquem la figura de l&#8217;empresa protegida de l&#8217;\u00d2mnibus I, qu\u00e8 \u00e9s el VSME i com comen\u00e7ar a ordenar les dades.<\/p>\n","protected":false},"author":1,"featured_media":308,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"ca_meta_titulo":"Pime prove\u00efdora i dades ESG: \u00d2mnibus I i VSME","ca_meta_desc":"Un client o el seu banc li demana dades ESG? Qu\u00e8 protegeix l'\u00d2mnibus I a les empreses de fins a 1.000 empleats i com ordenar les dades amb l'est\u00e0ndard VSME.","footnotes":"","_elementor_version":"","_wp_page_template":""},"categories":[180],"tags":[],"class_list":["post-1967","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-informacio-sostenibilitat"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Dades de sostenibilitat que un client li pot demanar: la pime prove\u00efdora despr\u00e9s de l&#039;\u00d2mnibus i el VSME - Controlaudit<\/title>\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\/ca\/blog\/pime-proveidora-dades-sostenibilitat-vsme\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"website\" \/>\n<meta property=\"og:title\" content=\"Dades de sostenibilitat que un client li pot demanar: la pime prove\u00efdora despr\u00e9s de l&#039;\u00d2mnibus i el VSME - Controlaudit\" \/>\n<meta property=\"og:description\" content=\"Encara que no estigui obligada a informar sobre sostenibilitat, la seva pime pot rebre q\u00fcestionaris ESG de clients, bancs o inversors. 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