{"id":25174,"date":"2026-05-05T12:57:37","date_gmt":"2026-05-05T10:57:37","guid":{"rendered":"https:\/\/angelaie.com\/?page_id=25174"},"modified":"2026-05-06T09:30:15","modified_gmt":"2026-05-06T07:30:15","slug":"timeline-regulatorio-esg-20262028","status":"publish","type":"page","link":"https:\/\/angelaie.com\/en\/timeline-regulatorio-esg-20262028\/","title":{"rendered":"Timeline regulatorio ESG 2026\u20132028"},"content":{"rendered":"\t\t
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ATTRIM TECHNOLOGY GROUP<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Timeline regulatorio ESG 2026\u20132028 <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Marco normativo europeo. Hitos, plazos y certezas para empresas obligadas bajo CSRD, CSDDD y normas relacionadas.<\/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\t\t<\/div>\n\t\t

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\n\t\t\t\t\t\n\n\n \n \n Timeline regulatorio ESG 2026\u20132028<\/title>\n <style>\n *{box-sizing:border-box;margin:0;padding:0}\n body{font-family:'Inter',system-ui,-apple-system,sans-serif;background:transparent}\n\n .tl-page{background:transparent;max-width:760px;margin:0 auto;padding:40px 0 40px}\n\n .tl-controls{padding:0 0 24px}\n .tl-filters{display:flex;gap:8px;flex-wrap:wrap;margin-bottom:20px}\n .fbtn{font-size:12px;padding:7px 18px;border-radius:20px;border:1px solid #d6e4f7;background:transparent;color:#8fa5bf;cursor:pointer;transition:all .2s;font-family:inherit;font-weight:500}\n .fbtn.active{background:#0f2744;color:#fff;border-color:#0f2744}\n .fbtn:hover:not(.active){border-color:#0066ff;color:#0066ff}\n\n .tl-legend{display:flex;gap:22px;flex-wrap:wrap}\n .leg{display:flex;align-items:center;gap:7px;font-size:11px;color:#8fa5bf;font-weight:500}\n .leg-dot{width:9px;height:9px;border-radius:50%;flex-shrink:0}\n\n .tl-body{position:relative}\n .tl-axis{position:absolute;left:22px;top:0;bottom:0;width:2px;background:linear-gradient(to bottom,#d6e4f7,rgba(214,228,247,0.15))}\n\n .hito{position:relative;padding-left:62px;margin-bottom:4px}\n .hito-dot-wrap{position:absolute;left:0;top:24px;width:46px;display:flex;align-items:center;justify-content:center;z-index:2}\n .hito-dot{width:20px;height:20px;border-radius:50%;border:3px solid #fff;box-shadow:0 0 0 2px currentColor;cursor:pointer;transition:transform .25s cubic-bezier(.34,1.56,.64,1),box-shadow .25s;flex-shrink:0}\n .hito-dot:hover{transform:scale(1.2)}\n .hito.open .hito-dot{transform:scale(1.3);box-shadow:0 0 0 5px currentColor,0 0 0 9px rgba(0,102,255,0.1)}\n\n .hito-card{background:#fff;border:1px solid #e8edf4;border-radius:14px;padding:22px 24px;cursor:pointer;transition:border-color .2s,box-shadow .25s;margin-bottom:12px;user-select:none}\n .hito-card:hover{border-color:#d6e4f7;box-shadow:0 2px 24px rgba(15,39,68,0.07)}\n .hito.open .hito-card{border-color:#0066ff;box-shadow:0 4px 32px rgba(0,102,255,0.1)}\n\n .hito-top{display:flex;align-items:center;justify-content:space-between;gap:14px}\n .hito-left{display:flex;flex-direction:column;gap:3px;flex:1;min-width:0}\n .hito-fecha{font-size:10px;font-weight:700;letter-spacing:.9px;text-transform:uppercase}\n .hito-titulo{font-size:15px;font-weight:700;color:#0f2744;line-height:1.3}\n .hito-sub{font-size:12px;color:#8fa5bf}\n .hito-badge{font-size:10px;padding:4px 12px;border-radius:20px;font-weight:600;flex-shrink:0;white-space:nowrap}\n .chevron{width:18px;height:18px;flex-shrink:0;transition:transform .3s cubic-bezier(.4,0,.2,1);color:#b8b9c8}\n .hito.open .chevron{transform:rotate(180deg);color:#0066ff}\n\n .hito-detail{overflow:hidden;max-height:0;transition:max-height .45s cubic-bezier(.4,0,.2,1),opacity .35s ease;opacity:0}\n .hito.open .hito-detail{max-height:400px;opacity:1}\n .hito-detail-inner{padding:16px 0 6px;border-top:1px solid #f0f4f8;margin-top:18px}\n .hito-desc{font-size:13px;color:#444;line-height:1.8}\n .hito-tag-row{display:flex;gap:6px;margin-top:12px;flex-wrap:wrap}\n .htag{font-size:10px;padding:3px 10px;border-radius:10px;background:#f5f8ff;color:#0066ff;font-weight:600;border:1px solid #d6e4f7}\n\n .tl-empty{padding:40px 0;font-size:13px;color:#b8b9c8;text-align:center}\n\n .tl-footer{padding-top:24px;border-top:1px solid #e8edf4;margin-top:8px;font-size:11px;color:#b8b9c8;line-height:1.7}\n .tl-footer a{color:#0066ff;text-decoration:none}\n .tl-footer a:hover{text-decoration:underline}\n\n @media(max-width:600px){\n .tl-page{padding:24px 0}\n .hito{padding-left:52px}\n .tl-axis{left:20px}\n }\n <\/style>\n<\/head>\n<body>\n\n<div class=\"tl-page\">\n\n <div class=\"tl-controls\">\n <div class=\"tl-filters\">\n <button class=\"fbtn active\" onclick=\"setFilter('todos',this)\">Todos<\/button>\n <button class=\"fbtn\" onclick=\"setFilter('critico',this)\">Urgentes<\/button>\n <button class=\"fbtn\" onclick=\"setFilter('reporting',this)\">Reporting<\/button>\n <button class=\"fbtn\" onclick=\"setFilter('csddd',this)\">CSDDD<\/button>\n <button class=\"fbtn\" onclick=\"setFilter('eudr',this)\">EUDR<\/button>\n <\/div>\n <div class=\"tl-legend\">\n <div class=\"leg\"><div class=\"leg-dot\" style=\"background:#6ab000\"><\/div>En vigor<\/div>\n <div class=\"leg\"><div class=\"leg-dot\" style=\"background:#0066ff\"><\/div>Previsto<\/div>\n <div class=\"leg\"><div class=\"leg-dot\" style=\"background:#0f2744\"><\/div>Plazo cr\u00edtico<\/div>\n <\/div>\n <\/div>\n\n <div class=\"tl-body\">\n <div class=\"tl-axis\"><\/div>\n <div id=\"hitos-list\"><\/div>\n <\/div>\n\n <div class=\"tl-footer\">\n Datos sujetos a verificaci\u00f3n de vigencia \u00b7 Fuente: Directiva Omnibus (UE) 2026\/470, EFRAG, Comisi\u00f3n Europea \u00b7 Mayo 2026 \u00b7\n <a href=\"https:\/\/angelaie.com\" target=\"_blank\">angelaie.com<\/a>\n <\/div>\n\n<\/div>\n\n<script>\n const hitos = [\n {\n id:'omn-pub', fecha:'Feb 2026',\n label:'Directiva Omnibus (UE) 2026\/470', sub:'Publicaci\u00f3n en el DOUE',\n estado:'vigor', tags:['reporting','csddd'],\n desc:'Publicaci\u00f3n de la Directiva Omnibus (UE) 2026\/470. Reescribe el per\u00edmetro subjetivo de CSRD y CSDDD. Nuevo doble umbral CSRD: m\u00e1s de 1.000 empleados Y m\u00e1s de 450M\u20ac de cifra de negocios neta, ambos simult\u00e1neamente. La estructura de oleadas desaparece.'\n },\n {\n id:'omn-vig', fecha:'18 Mar 2026',\n label:'Directiva Omnibus (UE) 2026\/470', sub:'Entrada en vigor',\n estado:'vigor', tags:['reporting','csddd'],\n desc:'La Directiva Omnibus (UE) 2026\/470 entra en vigor. Los nuevos umbrales CSRD son definitivos. La CSDDD eleva sus umbrales a m\u00e1s de 5.000 empleados y 1.500M\u20ac. El value chain cap es vinculante desde este momento: las empresas CSRD no pueden exigir a sus proveedores con menos de 1.000 empleados m\u00e1s informaci\u00f3n de la prevista en el futuro VSME.'\n },\n {\n id:'csddd-es', fecha:'Mar 2026',\n label:'CSDDD Espa\u00f1a', sub:'Consulta p\u00fablica previa',\n estado:'vigor', tags:['csddd'],\n desc:'El Ministerio de Econom\u00eda abre la consulta p\u00fablica sobre el anteproyecto de Ley de transposici\u00f3n de la CSDDD. Primera fase del proceso legislativo espa\u00f1ol. Plazo de alegaciones cerrado el 7 de abril de 2026. Plazo final de transposici\u00f3n: 26 de julio de 2028.'\n },\n {\n id:'esrs-ad', fecha:'Jun 2026 (previsto)',\n label:'ESRS Simplificado', sub:'Publicaci\u00f3n del acto delegado por la Comisi\u00f3n',\n estado:'previsto', tags:['reporting'],\n desc:'La Comisi\u00f3n Europea publica el acto delegado del ESRS simplificado, redactado a partir del asesoramiento t\u00e9cnico del EFRAG (remitido en diciembre de 2025). Este es el texto que desarrolla los est\u00e1ndares de reporte: una vez publicado, se abre el per\u00edodo de feedback p\u00fablico de cuatro semanas.'\n },\n {\n id:'esrs-say', fecha:'Q2-Q3 2026',\n label:'ESRS Simplificado', sub:'Per\u00edodo de feedback p\u00fablico (Have Your Say)',\n estado:'previsto', tags:['reporting'],\n desc:'Cuatro semanas de feedback p\u00fablico sobre el acto delegado del ESRS simplificado, paso obligatorio previo a su adopci\u00f3n formal. El borrador del EFRAG confirma una reducci\u00f3n del 61% de datapoints obligatorios y la centralizaci\u00f3n de requisitos narrativos en el ESRS 2.'\n },\n {\n id:'vsme-ad', fecha:'Jun 2026 (previsto)',\n label:'VSME', sub:'Adopci\u00f3n del acto delegado',\n estado:'previsto', tags:['reporting'],\n desc:'Adopci\u00f3n prevista del acto delegado VSME. Define el est\u00e1ndar voluntario para pymes y establece el techo del value chain cap. Las empresas CSRD no podr\u00e1n exigir a sus proveedores con menos de 1.000 empleados m\u00e1s informaci\u00f3n que la prevista en el m\u00f3dulo integral del VSME.'\n },\n {\n id:'esrs-max', fecha:'18 Sep 2026',\n label:'ESRS Simplificado', sub:'Plazo m\u00e1ximo de adopci\u00f3n \u2014 Comisi\u00f3n Europea',\n estado:'critico', tags:['reporting'],\n desc:'Fecha l\u00edmite legal para que la Comisi\u00f3n Europea adopte formalmente el acto delegado del ESRS simplificado (6 meses tras la entrada en vigor de la Directiva Omnibus). La doble materialidad se mantiene: es un principio de la Directiva CSRD, no de los est\u00e1ndares ESRS.'\n },\n {\n id:'eudr-gr', fecha:'30 Dic 2026',\n label:'EUDR', sub:'Aplicaci\u00f3n a grandes y medianos operadores',\n estado:'vigor', tags:['eudr'],\n desc:'Aplicaci\u00f3n del Reglamento de Deforestaci\u00f3n (EUDR) para grandes y medianos operadores. Los micro y peque\u00f1os operadores tienen pr\u00f3rroga hasta el 30 de junio de 2027. El reglamento fue prorrogado mediante Reglamento (UE) 2025\/2650.'\n },\n {\n id:'csrd-fy', fecha:'1 Ene 2027',\n label:'CSRD', sub:'Inicio del primer ejercicio fiscal obligatorio',\n estado:'critico', tags:['reporting'],\n desc:'Comienza el primer ejercicio fiscal obligatorio bajo los nuevos umbrales de la Directiva Omnibus (UE) 2026\/470: empresas con m\u00e1s de 1.000 empleados y m\u00e1s de 450M\u20ac de cifra de negocios neta. El reporte se presentar\u00e1 en 2028. Los sistemas ESG tardan entre 12 y 24 meses en ser fiables y auditables: quien empiece a prepararse ahora llega; quien espere a la norma, no.'\n },\n {\n id:'omnibus-es', fecha:'19 Mar 2027',\n label:'Transposici\u00f3n Omnibus \u2014 Espa\u00f1a', sub:'Plazo l\u00edmite para incorporar la Directiva Omnibus',\n estado:'previsto', tags:['reporting'],\n desc:'Plazo l\u00edmite para que Espa\u00f1a transponga las modificaciones introducidas por la Directiva Omnibus (UE) 2026\/470 en el \u00e1mbito del reporting de sostenibilidad. El Proyecto de Ley LIES, aprobado en octubre de 2024, requiere una reformulaci\u00f3n sustantiva para incorporar los nuevos umbrales y el alcance revisado.'\n },\n {\n id:'eudr-mi', fecha:'30 Jun 2027',\n label:'EUDR', sub:'Extensi\u00f3n a micro y peque\u00f1os operadores',\n estado:'vigor', tags:['eudr'],\n desc:'Extensi\u00f3n de la aplicaci\u00f3n del Reglamento de Deforestaci\u00f3n (EUDR) a micro y peque\u00f1as empresas. A partir de esta fecha todos los operadores y comerciantes cubiertos por el reglamento est\u00e1n sujetos a sus obligaciones de diligencia debida.'\n },\n {\n id:'csddd-tr', fecha:'26 Jul 2028',\n label:'CSDDD \u2014 Espa\u00f1a', sub:'Plazo de transposici\u00f3n',\n estado:'previsto', tags:['csddd'],\n desc:'Plazo l\u00edmite para la transposici\u00f3n espa\u00f1ola de la CSDDD (extendido por la Directiva Omnibus). Aplicaci\u00f3n efectiva desde el 26 de julio de 2029 para empresas con m\u00e1s de 5.000 empleados y 1.500M\u20ac de facturaci\u00f3n mundial.'\n },\n ];\n\n const C = {vigor:'#6ab000', previsto:'#0066ff', critico:'#0f2744'};\n const CF = {vigor:'#edf7db', previsto:'#d6e4f7', critico:'#e8edf4'};\n const CT = {vigor:'#3d6600', previsto:'#003eb3', critico:'#0f2744'};\n const CL = {vigor:'En vigor', previsto:'Previsto', critico:'Plazo cr\u00edtico'};\n\n let activeFilter = 'todos';\n let openId = null;\n\n function filteredHitos(){\n if(activeFilter==='todos') return hitos;\n if(activeFilter==='critico') return hitos.filter(h=>h.estado==='critico');\n return hitos.filter(h=>h.tags.includes(activeFilter));\n }\n\n function render(){\n const list = document.getElementById('hitos-list');\n const vis = filteredHitos();\n if(!vis.length){ list.innerHTML='<div class=\"tl-empty\">No hay hitos para este filtro<\/div>'; return; }\n list.innerHTML = vis.map(n=>{\n const col = C[n.estado];\n const isOpen = openId===n.id;\n const tagHtml = n.tags.map(t=>`<span class=\"htag\">${t.toUpperCase()}<\/span>`).join('');\n return `\n <div class=\"hito${isOpen?' open':''}\" id=\"h-${n.id}\">\n <div class=\"hito-dot-wrap\">\n <div class=\"hito-dot\" style=\"background:${col};color:${col}\" onclick=\"toggle('${n.id}')\"><\/div>\n <\/div>\n <div class=\"hito-card\" onclick=\"toggle('${n.id}')\">\n <div class=\"hito-top\">\n <div class=\"hito-left\">\n <span class=\"hito-fecha\" style=\"color:${col}\">${n.fecha}<\/span>\n <span class=\"hito-titulo\">${n.label}<\/span>\n <span class=\"hito-sub\">${n.sub}<\/span>\n <\/div>\n <span class=\"hito-badge\" style=\"background:${CF[n.estado]};color:${CT[n.estado]}\">${CL[n.estado]}<\/span>\n <svg class=\"chevron\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><polyline points=\"6 9 12 15 18 9\"><\/polyline><\/svg>\n <\/div>\n <div class=\"hito-detail\">\n <div class=\"hito-detail-inner\">\n <div class=\"hito-desc\">${n.desc}<\/div>\n ${tagHtml?`<div class=\"hito-tag-row\">${tagHtml}<\/div>`:''}\n <\/div>\n <\/div>\n <\/div>\n <\/div>`;\n }).join('');\n }\n\n function toggle(id){\n const wasOpen = openId===id;\n openId = wasOpen ? null : id;\n render();\n if(!wasOpen) setTimeout(()=>{ const el=document.getElementById('h-'+id); if(el) el.scrollIntoView({behavior:'smooth',block:'nearest'}); },60);\n }\n\n function setFilter(f,btn){\n activeFilter=f; openId=null;\n document.querySelectorAll('.fbtn').forEach(b=>b.classList.remove('active'));\n btn.classList.add('active');\n render();\n }\n\n render();\n<\/script>\n\n<\/body>\n<\/html>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f7e5e5d elementor-widget elementor-widget-spacer\" data-id=\"f7e5e5d\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{"wcf-animation":"none"}\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3ef933b e-con-full e-flex wcf-starter-animations-none e-con e-child\" data-id=\"3ef933b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{"wcf_enable_cursor_hover_effect_text":"View","wcf-animation":"none","wcf_pin_breakpoint":"mobile"}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c5856db elementor-widget__width-initial wcf-starter-animations-none wcf-t-animation-none elementor-widget elementor-widget-wcf--title\" data-id=\"c5856db\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{"wcf-animation":"fade","fade-from":"bottom","data-duration":0.75,"fade-offset":40,"wcf_starter_animations":"none","wcf_anim_duration":1000,"wcf_anim_delay":0,"wcf_anim_ease":"ease","wcf_text_animation":"none","delay":0.15,"on-scroll":1,"ease":"power2.out"}\" data-widget_type=\"wcf--title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"wcf--title\">\u00danete<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-53ab32b wcf-t-animation-word elementor-widget__width-initial elementor-widget-mobile__width-inherit wcf-starter-animations-none elementor-widget elementor-widget-wcf--title\" data-id=\"53ab32b\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{"wcf_text_animation":"word","wcf_starter_animations":"none","wcf_anim_duration":1000,"wcf_anim_delay":0,"wcf_anim_ease":"ease","text_delay":0.15,"text_stagger":0.02,"text_on_scroll":"yes","text_translate_x":20,"text_translate_y":0,"wcf-animation":"none"}\" data-widget_type=\"wcf--title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"wcf--title\">\u00danete a las empresas que lideran el cambio.<\/h2>\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-7db62a3 elementor-widget-mobile__width-inherit wcf-starter-animations-none elementor-widget elementor-widget-image\" data-id=\"7db62a3\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{"wcf-animation":"fade","wcf_starter_animations":"none","wcf_anim_duration":1000,"wcf_anim_delay":0,"wcf_anim_ease":"ease","wcf-image-animation":"none","delay":0.15,"on-scroll":1,"fade-from":"top","data-duration":1.5,"ease":"power2.out","fade-offset":50}\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1673\" height=\"452\" src=\"https:\/\/angelaie.com\/wp-content\/uploads\/2024\/12\/Clients.png\" class=\"attachment-full size-full wp-image-24032\" alt=\"\" srcset=\"https:\/\/angelaie.com\/wp-content\/uploads\/2024\/12\/Clients.png 1673w, https:\/\/angelaie.com\/wp-content\/uploads\/2024\/12\/Clients-300x81.png 300w, https:\/\/angelaie.com\/wp-content\/uploads\/2024\/12\/Clients-1024x277.png 1024w, https:\/\/angelaie.com\/wp-content\/uploads\/2024\/12\/Clients-768x207.png 768w, https:\/\/angelaie.com\/wp-content\/uploads\/2024\/12\/Clients-1536x415.png 1536w, https:\/\/angelaie.com\/wp-content\/uploads\/2024\/12\/Clients-18x5.png 18w\" sizes=\"(max-width: 1673px) 100vw, 1673px\" \/>\t\t\t\t\t\t\t\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\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a37de2c e-flex e-con-boxed wcf-starter-animations-none e-con e-parent\" data-id=\"a37de2c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{"wcf_enable_cursor_hover_effect_text":"View","wcf-animation":"none","wcf_pin_breakpoint":"mobile"}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-11f557b e-con-full e-flex wcf-starter-animations-none e-con e-child\" data-id=\"11f557b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{"wcf_enable_cursor_hover_effect_text":"View","wcf-animation":"none","wcf_pin_breakpoint":"mobile"}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8e7cae7 elementor-widget__width-initial elementor-widget-mobile__width-inherit wcf-starter-animations-none wcf-t-animation-none elementor-widget elementor-widget-wcf--title\" data-id=\"8e7cae7\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{"wcf-animation":"fade","fade-from":"bottom","data-duration":0.75,"fade-offset":40,"wcf_starter_animations":"none","wcf_anim_duration":1000,"wcf_anim_delay":0,"wcf_anim_ease":"ease","wcf_text_animation":"none","delay":0.15,"on-scroll":1,"ease":"power2.out"}\" data-widget_type=\"wcf--title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"wcf--title\">Contacto<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2889bf6 elementor-widget__width-inherit elementor-widget-mobile__width-inherit wcf-starter-animations-none wcf-t-animation-none elementor-widget elementor-widget-wcf--title\" data-id=\"2889bf6\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{"wcf-animation":"fade","fade-from":"bottom","data-duration":0.75,"fade-offset":40,"wcf_starter_animations":"none","wcf_anim_duration":1000,"wcf_anim_delay":0,"wcf_anim_ease":"ease","wcf_text_animation":"none","delay":0.15,"on-scroll":1,"ease":"power2.out"}\" data-widget_type=\"wcf--title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h6 class=\"wcf--title\">Para lo que necesites<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0e4fa75 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"0e4fa75\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{"wcf-animation":"none"}\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3cbfc43 wcf-starter-animations-none wcf-t-animation-none elementor-widget elementor-widget-wcf--text\" data-id=\"3cbfc43\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{"wcf_starter_animations":"none","wcf_anim_duration":1000,"wcf_anim_delay":0,"wcf_anim_ease":"ease","wcf_text_animation":"none","wcf-animation":"none"}\" data-widget_type=\"wcf--text.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"wcf--text\"><p class=\"p1\">Te ayudamos a encontrar y adaptar la mejor soluci\u00f3n a tus necesidades. Rellena el formulario y nuestro equipo especializado contactar\u00e1 contigo a la mayor brevedad.<\/p><\/div>\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-04e7ac6 e-con-full e-flex wcf-starter-animations-none e-con e-child\" data-id=\"04e7ac6\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{"wcf_enable_cursor_hover_effect_text":"View","wcf-animation":"none","wcf_pin_breakpoint":"mobile"}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-30fd238 icon-position-after elementor-widget elementor-widget-wcf--contact-form-7\" data-id=\"30fd238\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{"wcf-animation":"fade","fade-from":"bottom","data-duration":0.75,"fade-offset":40,"delay":0.15,"on-scroll":1,"ease":"power2.out"}\" data-widget_type=\"wcf--contact-form-7.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t <style>\r\n .wcf--form-wrapper form label {\r\n display: block;\r\n }\r\n <\/style>\r\n <div class=\"wcf--form-wrapper\" btn-hover=\"btn-hover-cross\" >\r\n\t\t\t\n<div class=\"wpcf7 no-js\" id=\"wpcf7-f15153-o1\" lang=\"en-US\" dir=\"ltr\" data-wpcf7-id=\"15153\">\n<div class=\"screen-reader-response\"><p role=\"status\" aria-live=\"polite\" aria-atomic=\"true\"><\/p> <ul><\/ul><\/div>\n<form action=\"\/en\/wp-json\/wp\/v2\/pages\/25174#wpcf7-f15153-o1\" method=\"post\" class=\"wpcf7-form init\" aria-label=\"Contact form\" novalidate=\"novalidate\" data-status=\"init\">\n<fieldset class=\"hidden-fields-container\"><input type=\"hidden\" name=\"_wpcf7\" value=\"15153\" \/><input type=\"hidden\" name=\"_wpcf7_version\" value=\"6.1.6\" \/><input type=\"hidden\" name=\"_wpcf7_locale\" value=\"en_US\" \/><input type=\"hidden\" name=\"_wpcf7_unit_tag\" value=\"wpcf7-f15153-o1\" \/><input type=\"hidden\" name=\"_wpcf7_container_post\" value=\"0\" \/><input type=\"hidden\" name=\"_wpcf7_posted_data_hash\" value=\"\" \/><input type=\"hidden\" name=\"_wpcf7_recaptcha_response\" value=\"\" \/>\n<\/fieldset>\n<div class=\"row\">\n\t<div class=\"col-lg-12\">\n\t\t<p><span class=\"wpcf7-form-control-wrap\" data-name=\"text-name\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Nombre\" value=\"\" type=\"text\" name=\"text-name\" \/><\/span>\n\t\t<\/p>\n\t<\/div>\n\t<div class=\"col-lg-12\">\n\t\t<p><span class=\"wpcf7-form-control-wrap\" data-name=\"email\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-email wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-email\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Email\" value=\"\" type=\"email\" name=\"email\" \/><\/span>\n\t\t<\/p>\n\t<\/div>\n\t<div class=\"col-lg-12\">\n\t\t<p><span class=\"wpcf7-form-control-wrap\" data-name=\"phone\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-tel wpcf7-validates-as-required wpcf7-text wpcf7-validates-as-tel\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Tel\u00e9fono\" value=\"\" type=\"tel\" name=\"phone\" \/><\/span>\n\t\t<\/p>\n\t<\/div>\n\t<div class=\"col-lg-12\">\n\t\t<p><span class=\"wpcf7-form-control-wrap\" data-name=\"field-asunto\"><input size=\"40\" maxlength=\"400\" class=\"wpcf7-form-control wpcf7-text wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Asunto\" value=\"\" type=\"text\" name=\"field-asunto\" \/><\/span>\n\t\t<\/p>\n\t<\/div>\n\t<div class=\"col-lg-12\">\n\t\t<p><span class=\"wpcf7-form-control-wrap\" data-name=\"textarea-mansaje\"><textarea cols=\"40\" rows=\"10\" maxlength=\"2000\" class=\"wpcf7-form-control wpcf7-textarea wpcf7-validates-as-required\" aria-required=\"true\" aria-invalid=\"false\" placeholder=\"Mensaje...\" name=\"textarea-mansaje\"><\/textarea><\/span>\n\t\t<\/p>\n\t<\/div>\n\t<p class=\"form\" >Informaci\u00f3n b\u00e1sica de protecci\u00f3n de datos: Responsable del tratamiento: ATTRIM IMPACT TECHNOLOGY GROUP, SL Finalidad: Gestionar la respuesta a las consultas o peticiones planteadas a trav\u00e9s de este formulario contact\u00e1ndole por correo electr\u00f3nico y, solo si Ud. lo consiente, enviarle informaci\u00f3n de otros productos y servicios de las empresas que forman parte de ATTRIM Group. Legitimaci\u00f3n: Consentimiento expl\u00edcito. Destinatarios: No se comunican sus datos a terceros. Solo si Ud. lo consiente se comunicar\u00e1n sus datos a las otras empresas de ATTRIM Group a los efectos de enviarle informaci\u00f3n sobre sus productos y servicios, puntualmente o mediante suscripci\u00f3n a la newsletter. Transferencias internacionales: no se realizan. Plazo de conservaci\u00f3n: Mientras no se solicite la supresi\u00f3n de sus datos, as\u00ed como durante los plazos legales de prescripci\u00f3n. Ejercicio de derechos: privacy@attrim.com En caso de no ver atendido el ejercicio de sus derechos, puede presentar una reclamaci\u00f3n en la Agencia Espa\u00f1ola de Protecci\u00f3n de Datos (www.aepd.es). M\u00e1s informaci\u00f3n: <a href=\"https:\/\/angelaie.com\/politica-de-privacidad\/\/\">Pol\u00edtica de Privacidad<\/a>.\n\t<\/p>\n\t<p><span class=\"wpcf7-form-control-wrap\" data-name=\"acceptance-120\"><span class=\"wpcf7-form-control wpcf7-acceptance\"><span class=\"wpcf7-list-item\"><label><input type=\"checkbox\" name=\"acceptance-120\" value=\"1\" aria-invalid=\"false\" \/><span class=\"wpcf7-list-item-label\">Consiento el tratamiento de mis datos personales para la finalidad informada.<\/span><\/label><\/span><\/span><\/span>\n\t<\/p>\n\t<p><span class=\"wpcf7-form-control-wrap\" data-name=\"acceptance-514\"><span class=\"wpcf7-form-control wpcf7-acceptance optional\"><span class=\"wpcf7-list-item\"><label><input type=\"checkbox\" name=\"acceptance-514\" value=\"1\" aria-invalid=\"false\" \/><span class=\"wpcf7-list-item-label\">Consiento el tratamiento recibir informaci\u00f3n comercial de productos y servicios de otras empresas de ATTRIM Group distintas de \u00e9sta y de ANGELA IMPACT ECONOMY SL, incluso mediante suscripci\u00f3n a la newsletter.<\/span><\/label><\/span><\/span><\/span>\n\t<\/p>\n\t<div class=\"\">\n\t\t<p><input class=\"wpcf7-form-control wpcf7-submit has-spinner\" type=\"submit\" value=\"Enviar\" \/>\n\t\t<\/p>\n\t<\/div>\n<\/div><input type='hidden' class='wpcf7-pum' value='{\"closepopup\":false,\"closedelay\":0,\"openpopup\":false,\"openpopup_id\":0}' \/><div class=\"wpcf7-response-output\" aria-hidden=\"true\"><\/div>\n<\/form>\n<\/div>\n <div class=\"btn-icon elementor-screen-only\">\r\n\t\t\t\t <\/div>\r\n <\/div>\r\n\r\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\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>ATTRIM TECHNOLOGY GROUPTimeline regulatorio ESG 2026\u20132028 Marco normativo europeo. Hitos, plazos y certezas para empresas obligadas bajo CSRD, CSDDD y normas relacionadas. Timeline regulatorio ESG 2026\u20132028 Todos Urgentes Reporting CSDDD EUDR En vigor Previsto Plazo cr\u00edtico Datos sujetos a verificaci\u00f3n de vigencia \u00b7 Fuente: Directiva Omnibus (UE) 2026\/470, EFRAG, Comisi\u00f3n Europea \u00b7 Mayo 2026 \u00b7 […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"class_list":["post-25174","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Timeline regulatorio ESG 2026\u20132028 - \u00c2ngela Impact Economy<\/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:\/\/angelaie.com\/en\/timeline-regulatorio-esg-20262028\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Timeline regulatorio ESG 2026\u20132028 - \u00c2ngela Impact Economy\" \/>\n<meta property=\"og:description\" content=\"ATTRIM TECHNOLOGY GROUPTimeline regulatorio ESG 2026\u20132028 Marco normativo europeo. 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Timeline regulatorio ESG 2026\u20132028 Todos Urgentes Reporting CSDDD EUDR En vigor Previsto Plazo cr\u00edtico Datos sujetos a verificaci\u00f3n de vigencia \u00b7 Fuente: Directiva Omnibus (UE) 2026\/470, EFRAG, Comisi\u00f3n Europea \u00b7 Mayo 2026 \u00b7 […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/angelaie.com\/en\/timeline-regulatorio-esg-20262028\/\" \/>\n<meta property=\"og:site_name\" content=\"\u00c2ngela Impact Economy\" \/>\n<meta property=\"article:modified_time\" content=\"2026-05-06T07:30:15+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/angelaie.com\/wp-content\/uploads\/2024\/12\/Clients.png\" \/>\n\t<meta property=\"og:image:width\" content=\"1673\" \/>\n\t<meta property=\"og:image:height\" content=\"452\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/angelaie.com\\\/timeline-regulatorio-esg-20262028\\\/\",\"url\":\"https:\\\/\\\/angelaie.com\\\/timeline-regulatorio-esg-20262028\\\/\",\"name\":\"Timeline regulatorio ESG 2026\u20132028 - \u00c2ngela Impact Economy\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/angelaie.com\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/angelaie.com\\\/timeline-regulatorio-esg-20262028\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/angelaie.com\\\/timeline-regulatorio-esg-20262028\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/angelaie.com\\\/wp-content\\\/uploads\\\/2024\\\/12\\\/Clients.png\",\"datePublished\":\"2026-05-05T10:57:37+00:00\",\"dateModified\":\"2026-05-06T07:30:15+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/angelaie.com\\\/timeline-regulatorio-esg-20262028\\\/#breadcrumb\"},\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/angelaie.com\\\/timeline-regulatorio-esg-20262028\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\\\/\\\/angelaie.com\\\/timeline-regulatorio-esg-20262028\\\/#primaryimage\",\"url\":\"https:\\\/\\\/angelaie.com\\\/wp-content\\\/uploads\\\/2024\\\/12\\\/Clients.png\",\"contentUrl\":\"https:\\\/\\\/angelaie.com\\\/wp-content\\\/uploads\\\/2024\\\/12\\\/Clients.png\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/angelaie.com\\\/timeline-regulatorio-esg-20262028\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Portada\",\"item\":\"https:\\\/\\\/angelaie.com\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Timeline regulatorio ESG 2026\u20132028\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/angelaie.com\\\/#website\",\"url\":\"https:\\\/\\\/angelaie.com\\\/\",\"name\":\"\u00c2ngela Impact Economy\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/angelaie.com\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-GB\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Timeline regulatorio ESG 2026\u20132028 - \u00c2ngela Impact Economy","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/angelaie.com\/en\/timeline-regulatorio-esg-20262028\/","og_locale":"en_GB","og_type":"article","og_title":"Timeline regulatorio ESG 2026\u20132028 - \u00c2ngela Impact Economy","og_description":"ATTRIM TECHNOLOGY GROUPTimeline regulatorio ESG 2026\u20132028 Marco normativo europeo. 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