{"id":30714,"date":"2026-08-25T08:00:20","date_gmt":"2026-08-25T13:00:20","guid":{"rendered":"https:\/\/nexosmasuno.com\/?p=30714"},"modified":"2026-08-24T12:43:28","modified_gmt":"2026-08-24T17:43:28","slug":"riesgo-climatico-estados-financieros-el-nino","status":"publish","type":"post","link":"https:\/\/nexosmasuno.com\/en\/riesgo-climatico-estados-financieros-el-nino\/","title":{"rendered":"El Ni\u00f1o will also affect the financial statements"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"30714\" class=\"elementor elementor-30714\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-de350b2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"de350b2\" data-element_type=\"section\" data-e-type=\"section\">\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-b738d64\" data-id=\"b738d64\" data-element_type=\"column\" data-e-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-709b0c7 elementor-widget elementor-widget-heading\" data-id=\"709b0c7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Would you prefer to listen to it? Play the audio here<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-73e05a7 elementor-widget elementor-widget-html\" data-id=\"73e05a7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<audio src=\"https:\/\/nexosmasuno.com\/wp-content\/uploads\/2026\/08\/audioColAgosto2026.mp3\" controls style=\"width:100%\"><\/audio>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ca24c98 elementor-widget elementor-widget-heading\" data-id=\"ca24c98\" data-element_type=\"widget\" data-e-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-default\">The economy can affect revenue, costs, and assets. The challenge is to assess how much of the business is at risk.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-92836dd elementor-widget elementor-widget-heading\" data-id=\"92836dd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Marian Buraschi - Lib\u00e9lula Partner and Director<\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2086a37 elementor-widget elementor-widget-text-editor\" data-id=\"2086a37\" data-element_type=\"widget\" data-e-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><span style=\"font-weight: 400;\">El Ni\u00f1o continues to keep the weather on the business agenda. ENFEN is maintaining its Coastal El Ni\u00f1o alert and anticipates a scenario that could intensify as summer approaches. For companies, the question should no longer be just whether they are prepared for an emergency, but how much of their business could be financially impacted.<\/span><\/p><p><span style=\"font-weight: 400;\">A disruption in logistics can reduce sales. A shutdown at a plant hurts production and margins. A disruption affecting a critical supplier can pass on higher costs throughout the supply chain. An exposed asset may lose value or require new investments. <\/span><b>Physical risk ultimately becomes financial risk.<\/b><b>\u00a0<\/b><\/p><p><span style=\"font-weight: 400;\">This is not a theoretical relationship. According to S&amp;P Global (2025), physical climate risks could result in annual costs of US$$1.2 trillion by the 2050s for companies in the S&amp;P Global 1200 index, in the absence of adaptation measures. To address this challenge, some companies are already making progress in identifying their exposure: in the electric utility sector, 94% of the companies assessed incorporate acute physical risks into their climate assessments. However, only 62% have taken the next step of identifying their potential financial impact.<\/span><\/p><p><span style=\"font-weight: 400;\">The problem is that many companies still manage these elements separately. They may have threat maps, emissions measurements, or business continuity plans, without knowing what percentage of their revenue depends on vulnerable operations, which assets are most exposed, or how long their cash reserves would last in the event of a disruption.<\/span><\/p><p><span style=\"font-weight: 400;\">This gap is beginning to become apparent in financial standards. IFRS S2 requires companies to link climate risks and opportunities to their potential effects on cash flows, access to financing, and cost of capital. Starting in 2029, publicly traded companies, financial institutions, and unregulated companies with annual revenues of 2,300 UIT or more will be required to report climate and sustainability information under IFRS S1 and S2.<\/span><\/p><p><span style=\"font-weight: 400;\">Progress is not uniform either. In Peru\u2019s self-assessment for the LACADI 2025 Ranking, \u201cgoals and metrics\u201d scored 52%, while \u201crisk management\u201d scored 34%. The gap is revealing: <\/span><b>Measuring and reporting may be progressing faster than incorporating climate considerations into the way business risks are identified, assessed, and managed.<\/b><\/p><p><span style=\"font-weight: 400;\">Therefore, the next step is to translate this analysis into financial information that can be used to make decisions: the percentage of vulnerable assets, revenue dependent on a particular operation, margin sensitivity, tolerable downtime in days, or investments capable of reducing future losses.<\/span><\/p><p><span style=\"font-weight: 400;\">When that information is available, climate issues are no longer the exclusive domain of the sustainability department. They become part of discussions about operations, risk, finance, investment, and the board of directors.<\/span><\/p><p><span style=\"font-weight: 400;\">El Ni\u00f1o highlights the urgency, but the challenge is ongoing. Droughts, floods, heat waves, and other events will continue to affect operations and markets. The business question is simple to ask but difficult to answer: If the climate can impact business results, do we know how much is actually at risk?<\/span><\/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<\/div>","protected":false},"excerpt":{"rendered":"<p>El Ni\u00f1o Affects Revenue, Costs, and Assets. Climate Risks by 2050. How to Assess Your Company\u2019s Financial Exposure.<\/p>","protected":false},"author":13,"featured_media":30725,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[297],"tags":[],"pais":[],"tipo-de-nota":[904],"formato":[],"class_list":["post-30714","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-opinion","tipo-de-nota-general"],"_links":{"self":[{"href":"https:\/\/nexosmasuno.com\/en\/wp-json\/wp\/v2\/posts\/30714","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/nexosmasuno.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/nexosmasuno.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/nexosmasuno.com\/en\/wp-json\/wp\/v2\/users\/13"}],"replies":[{"embeddable":true,"href":"https:\/\/nexosmasuno.com\/en\/wp-json\/wp\/v2\/comments?post=30714"}],"version-history":[{"count":7,"href":"https:\/\/nexosmasuno.com\/en\/wp-json\/wp\/v2\/posts\/30714\/revisions"}],"predecessor-version":[{"id":30721,"href":"https:\/\/nexosmasuno.com\/en\/wp-json\/wp\/v2\/posts\/30714\/revisions\/30721"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/nexosmasuno.com\/en\/wp-json\/wp\/v2\/media\/30725"}],"wp:attachment":[{"href":"https:\/\/nexosmasuno.com\/en\/wp-json\/wp\/v2\/media?parent=30714"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/nexosmasuno.com\/en\/wp-json\/wp\/v2\/categories?post=30714"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/nexosmasuno.com\/en\/wp-json\/wp\/v2\/tags?post=30714"},{"taxonomy":"pais","embeddable":true,"href":"https:\/\/nexosmasuno.com\/en\/wp-json\/wp\/v2\/pais?post=30714"},{"taxonomy":"tipo-de-nota","embeddable":true,"href":"https:\/\/nexosmasuno.com\/en\/wp-json\/wp\/v2\/tipo-de-nota?post=30714"},{"taxonomy":"formato","embeddable":true,"href":"https:\/\/nexosmasuno.com\/en\/wp-json\/wp\/v2\/formato?post=30714"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}