86% of Ibex companies have already adopted the new European framework on sustainability information report, according to the report ‘The business sustainability report in Europe. International situation and comparative, prepared by Deloitte for the Naturgy Foundation.
According to Naturgy, the report analyzes the first results of the reports prepared by the IBEX 35 companies under the current regulations. Among the main conclusions about this analysis, the report highlights that all companies that report under CSRD include thematic standards on climate change, own personnel and business behavior (E1, S1 and G1).
However, the study also reflects that notable differences persist in the identification of material impacts, risks and opportunities between companies. The international situation is also analyzed in the non -financial information report through a comparison between different countries and regulations.
Simplify the regulatory framework
Spanish and European companies are advancing towards an economic model based on sustainability that integrates environmental protection and social welfare at the center of their strategies. However, this commitment requires a homogeneous, coherent and stable regulatory agenda that facilitates a competitive and fair transition at a global scale. And for this, it is necessary to simplify the regulatory framework developed in the 2019-2024 period by the EU. This is highlighted by the report, which also warns of regulatory disparities between countries that cause uncertainty in the market.
In this sense, the report highlights the beginning of the 2025-2029 cycle of the European Commission with a renewed approach that seeks to relieve the administrative burden of companies through initiatives such as the Bus regulatory package, which aims to ensure that all European policies contribute to sustainable economic growth without giving up the social and environmental agenda.
Nuria Rodríguez, director of Environment and Social Responsibility of Naturgy, points out that “the sustainability report is not only a report exercise, but a reflection of the degree of integration of sustainability in the company’s strategy and an indispensable tool for measurement, management and transparency that provides value for the company itself and for all its interest groups.
“With this ambition, the different normative frameworks that are being reviewed within the EU must be adapted, for the sake of simplification, homogenization and understanding of sustainability as a lever of change and opportunity for resilience and creation of long -term value of companies,” adds the Naturgy directive.