{"id":37221,"date":"2024-01-31T13:03:20","date_gmt":"2024-01-31T18:03:20","guid":{"rendered":"https:\/\/acl.com.ec\/?p=37221"},"modified":"2024-01-31T14:13:24","modified_gmt":"2024-01-31T19:13:24","slug":"nuevo-recurso-sobre-informes-de-emisiones-utilizando","status":"publish","type":"post","link":"https:\/\/acl.com.ec\/en\/nuevo-recurso-sobre-informes-de-emisiones-utilizando\/","title":{"rendered":"Nuevo recurso sobre informes de emisiones utilizando los est\u00e1ndares GRI e ISSB"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"37221\" class=\"elementor elementor-37221\" data-elementor-settings=\"{&quot;ha_cmc_init_switcher&quot;:&quot;no&quot;}\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-89ed7bc elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"89ed7bc\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9dba146\" data-id=\"9dba146\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-64957c1 elementor-widget elementor-widget-heading\" data-id=\"64957c1\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-medium\">Nuevo recurso sobre informes de emisiones utilizando los est\u00e1ndares GRI e ISSB<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e21775e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e21775e\" data-element_type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-09d6cf5\" data-id=\"09d6cf5\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f45c883 elementor-widget elementor-widget-text-editor\" data-id=\"f45c883\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5><strong>La Fundaci\u00f3n IFRS y GRI publican un resumen de las consideraciones de interoperabilidad para las emisiones de GEI.<\/strong><\/h5><p><span style=\"font-weight: 400;\">La Global Reporting Initiative y la Fundaci\u00f3n IFRS han publicado hoy conjuntamente un nuevo recurso de an\u00e1lisis y mapeo.<\/span><\/p><p><span style=\"font-weight: 400;\">La publicaci\u00f3n ilustra las \u00e1reas de interoperabilidad que una empresa debe considerar al medir y divulgar las emisiones de gases de efecto invernadero (GEI) de Alcance 1, Alcance 2 y Alcance 3 de acuerdo tanto con <\/span><span style=\"font-weight: 400;\">GRI 305: Emisiones<\/span><span style=\"font-weight: 400;\"> como con la <a href=\"https:\/\/acl.com.ec\/en\/la-fundacion-ifrs-publica-una-comparacion-de-la-niif-s2\/\">NIIF S2 <\/a><\/span><span style=\"font-weight: 400;\">Divulgaciones relacionadas con el clima<\/span><span style=\"font-weight: 400;\">.<\/span><\/p><p><span style=\"font-weight: 400;\">Los requisitos de GRI 305 y IFRS S2 demuestran un alto grado de alineaci\u00f3n. Por ejemplo, ambos se basan en el Protocolo GHG. La alineaci\u00f3n significa que las empresas que ya divulgan emisiones de GEI de Alcance 1, 2 y 3 utilizando los Est\u00e1ndares GRI estar\u00e1n bien posicionadas para reportar informaci\u00f3n sobre emisiones de GEI de acuerdo con la NIIF S2. Adem\u00e1s de esto, se pueden alinear otras divulgaciones de emisiones de GEI, dependiendo de las decisiones que tome una empresa al aplicar GRI 305 y la NIIF S2.<\/span><\/p><p><span style=\"font-weight: 400;\">El recurso es el resultado de la colaboraci\u00f3n continua entre la Fundaci\u00f3n IFRS y GRI y tiene como objetivo respaldar una presentaci\u00f3n de informes m\u00e1s eficiente para las empresas que utilizan tanto los Est\u00e1ndares ISSB como los Est\u00e1ndares GRI.<\/span><\/p><p><span style=\"font-weight: 400;\">En el 2023, GRI anunci\u00f3 el lanzamiento del Sustainability Innovati\u00f3ncon sede en Singapur, en coordinaci\u00f3n con la Fundaci\u00f3n IFRS. El SIL est\u00e1 reuniendo a socios globales y locales para mejorar las capacidades de presentaci\u00f3n de informes utilizando los Est\u00e1ndares GRI y los Est\u00e1ndares ISSB.<\/span><\/p><p><span style=\"font-weight: 400;\">Desde marzo de 2022, GRI y la Fundaci\u00f3n IFRS han trabajado juntos bajo un acuerdo de colaboraci\u00f3n que ha buscado lograr la coordinaci\u00f3n en sus programas de trabajo relacionados con la sostenibilidad y actividades de fijaci\u00f3n de est\u00e1ndares.<\/span><\/p><p><b>Fuente: <a href=\"https:\/\/www.ifrs.org\/\" target=\"_blank\" rel=\"noopener\">IFRS<\/a><\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1120100 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1120100\" data-element_type=\"section\" 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data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9bd2a22 elementor-widget elementor-widget-text-editor\" data-id=\"9bd2a22\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Advertencia.<\/strong> El bolet\u00edn de ACL Auditores y Consultores Latam no es ni podr\u00e1 ser utilizado como asesor\u00eda u opini\u00f3n legal, en vista de que se trata de un documento netamente informativo<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-064b73e\" data-id=\"064b73e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Nuevo recurso sobre informes de emisiones utilizando los est\u00e1ndares GRI e ISSB La Fundaci\u00f3n IFRS y GRI publican un resumen de las consideraciones de interoperabilidad para las emisiones de GEI. La Global Reporting Initiative y la Fundaci\u00f3n IFRS han publicado hoy conjuntamente un nuevo recurso de an\u00e1lisis y mapeo. La publicaci\u00f3n ilustra las \u00e1reas de [&hellip;]<\/p>","protected":false},"author":4,"featured_media":37222,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"image","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"_joinchat":[],"footnotes":""},"categories":[23,22,14],"tags":[],"class_list":["post-37221","post","type-post","status-publish","format-image","has-post-thumbnail","hentry","category-contabilidad","category-economia-finanzas","category-noticias-acl","post_format-post-format-image"],"_links":{"self":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/37221","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/comments?post=37221"}],"version-history":[{"count":7,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/37221\/revisions"}],"predecessor-version":[{"id":37230,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/posts\/37221\/revisions\/37230"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media\/37222"}],"wp:attachment":[{"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/media?parent=37221"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/categories?post=37221"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/acl.com.ec\/en\/wp-json\/wp\/v2\/tags?post=37221"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}