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Comentario sobre las directivas de sostenibilidad. No basta con simplificarlas: lo lógico es derogarlas

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  • Benito Arruñada

Abstract

El presente Comentario argumenta que ni la CSRD ni la CSDDD logran sus objetivos declarados. Las métricas ESG son inconsistentes; las agencias que las producen están sujetas a conflictos de interés; los fondos “sostenibles” no obtienen mejores resultados ni logran impactos ambientales verificables; y la empresa no dispone de la información ni del mandato necesarios para resolver dilemas sociales complejos. Estas normas, además, generan rentas significativas para consultoras, verificadores y activistas especializados, al tiempo que debilitan los mecanismos de gobierno corporativo y diluyen la responsabilidad directiva.

Suggested Citation

  • Benito Arruñada, 2025. "Comentario sobre las directivas de sostenibilidad. No basta con simplificarlas: lo lógico es derogarlas," Fedea Economy Notes 2025-35, FEDEA.
    • Handle: RePEc:fda:fdafen:2025-35
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