{"id":19106,"date":"2025-11-18T11:10:24","date_gmt":"2025-11-18T10:10:24","guid":{"rendered":"http:\/\/travelsmartcampaign.org\/?post_type=policy-developments&#038;p=19106"},"modified":"2025-12-23T10:24:08","modified_gmt":"2025-12-23T09:24:08","slug":"spain-strengthens-its-corporate-reporting-rules","status":"publish","type":"policy-developments","link":"https:\/\/travelsmartcampaign.org\/de\/policy-developments\/spain-strengthens-its-corporate-reporting-rules\/","title":{"rendered":"Spanien versch\u00e4rft seine Vorschriften zur Unternehmensberichterstattung"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Spanien hat das Dekret \u00fcber den CO2-Fu\u00dfabdruck und die Reduktionsplanung (K\u00f6nigliches Dekret) verabschiedet und damit das Gesetz zum Klimawandel und zur Energiewende umgesetzt. Das Dekret baut auf fr\u00fcheren Vorschriften zur nichtfinanziellen Berichterstattung auf und sorgt f\u00fcr mehr Klarheit, um bisherige Unstimmigkeiten zu beseitigen.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Unternehmen, die unter das K\u00f6nigliche Dekret fallen, m\u00fcssen nun drei zentrale Umweltverpflichtungen erf\u00fcllen. Sie m\u00fcssen:<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">J\u00e4hrliche Berechnung ihres CO2-Fu\u00dfabdrucks. Scope 3 (sonstige indirekte Emissionen): alle anderen indirekten Emissionen, die entlang der Wertsch\u00f6pfungskette des Unternehmens entstehen (z. B. externe Logistik, Gesch\u00e4ftsreisen von Mitarbeitern oder Abfallentsorgung)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Verabschiedung und Ver\u00f6ffentlichung eines F\u00fcnfjahresplans, der Emissionsreduktionsziele, die Ma\u00dfnahmen des Unternehmens zur Erreichung dieser Ziele und die \u00dcberwachung der Fortschritte enth\u00e4lt.<\/span><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ver\u00f6ffentlichen Sie den CO2-Fu\u00dfabdruck und den Plan zur Emissionsreduzierung kostenlos und in einem leicht zug\u00e4nglichen Format \u2013 in der Regel auf der Website des Unternehmens.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Dadurch wird die Kohlenstoffbilanzierung von einer freiwilligen Offenlegung zu einer zentralen gesetzlichen Verpflichtung. Vorst\u00e4nde und Gesch\u00e4ftsf\u00fchrungen sollten f\u00fcr genaue Emissionsmessungen sorgen und glaubw\u00fcrdige Reduktionspl\u00e4ne erstellen, die mit dem Ziel der CO2-Neutralit\u00e4t bis 2050 im Einklang stehen und durch gut dokumentierte Daten untermauert werden.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Die Teilnahme am spanischen CO2-Fu\u00dfabdruck-Register bringt nun strategische Vorteile mit sich, darunter die offizielle Anerkennung, die es zu einem Wettbewerbsvorteil macht.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Spain enacted the Carbon Footprint and Reduction Planning Decree (Royal Decree), fulfilling the Climate Change and Energy Transition Law. The decree builds on prior non-financial reporting rules, bringing more clarity to resolve past inconsistencies. In-scope companies under Royal Decree now face three core environmental obligations. They have to: Annually calculating their corporate carbon footprint. Scope [&hellip;]<\/p>\n","protected":false},"featured_media":19761,"template":"","policy-source":[],"policy-type":[],"policy-tags":[152,150],"policy-category":[116,252],"class_list":["post-19106","policy-developments","type-policy-developments","status-publish","has-post-thumbnail","hentry","policy-tags-emissions-reduction","policy-tags-reporting","policy-category-national","policy-category-spain"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Spain Strengthens Its Corporate Reporting Rules - Travel Smart Campaign<\/title>\n<meta name=\"robots\" content=\"noindex, follow\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Spain Strengthens Its Corporate Reporting Rules - Travel Smart Campaign\" \/>\n<meta property=\"og:description\" content=\"Spain enacted the Carbon Footprint and Reduction Planning Decree (Royal Decree), fulfilling the Climate Change and Energy Transition Law. The decree builds on prior non-financial reporting rules, bringing more clarity to resolve past inconsistencies. In-scope companies under Royal Decree now face three core environmental obligations. They have to: Annually calculating their corporate carbon footprint. Scope [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/travelsmartcampaign.org\/de\/politische-entwicklungen\/spain-strengthens-its-corporate-reporting-rules\/\" \/>\n<meta property=\"og:site_name\" content=\"Travel Smart Campaign\" \/>\n<meta property=\"article:modified_time\" content=\"2025-12-23T09:24:08+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/travelsmartcampaign.org\/wp-content\/uploads\/spain.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"720\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Gesch\u00e4tzte Lesezeit\" \/>\n\t<meta name=\"twitter:data1\" content=\"1\u00a0Minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/travelsmartcampaign.org\\\/policy-developments\\\/spain-strengthens-its-corporate-reporting-rules\\\/\",\"url\":\"https:\\\/\\\/travelsmartcampaign.org\\\/policy-developments\\\/spain-strengthens-its-corporate-reporting-rules\\\/\",\"name\":\"Spain Strengthens Its Corporate Reporting Rules - Travel Smart Campaign\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/travelsmartcampaign.org\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/travelsmartcampaign.org\\\/policy-developments\\\/spain-strengthens-its-corporate-reporting-rules\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/travelsmartcampaign.org\\\/policy-developments\\\/spain-strengthens-its-corporate-reporting-rules\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/travelsmartcampaign.org\\\/wp-content\\\/uploads\\\/spain.jpg\",\"datePublished\":\"2025-11-18T10:10:24+00:00\",\"dateModified\":\"2025-12-23T09:24:08+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/travelsmartcampaign.org\\\/policy-developments\\\/spain-strengthens-its-corporate-reporting-rules\\\/#breadcrumb\"},\"inLanguage\":\"de\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/travelsmartcampaign.org\\\/policy-developments\\\/spain-strengthens-its-corporate-reporting-rules\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"de\",\"@id\":\"https:\\\/\\\/travelsmartcampaign.org\\\/policy-developments\\\/spain-strengthens-its-corporate-reporting-rules\\\/#primaryimage\",\"url\":\"https:\\\/\\\/travelsmartcampaign.org\\\/wp-content\\\/uploads\\\/spain.jpg\",\"contentUrl\":\"https:\\\/\\\/travelsmartcampaign.org\\\/wp-content\\\/uploads\\\/spain.jpg\",\"width\":1200,\"height\":720},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/travelsmartcampaign.org\\\/policy-developments\\\/spain-strengthens-its-corporate-reporting-rules\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/travelsmartcampaign.org\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Policy Developments\",\"item\":\"https:\\\/\\\/travelsmartcampaign.org\\\/pl\\\/rozwoj-polityki\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Spain Strengthens Its Corporate Reporting Rules\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/travelsmartcampaign.org\\\/#website\",\"url\":\"https:\\\/\\\/travelsmartcampaign.org\\\/\",\"name\":\"Travel Smart\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/travelsmartcampaign.org\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/travelsmartcampaign.org\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"de\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/travelsmartcampaign.org\\\/#organization\",\"name\":\"Travel Smart\",\"url\":\"https:\\\/\\\/travelsmartcampaign.org\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"de\",\"@id\":\"https:\\\/\\\/travelsmartcampaign.org\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/travelsmartcampaign.org\\\/wp-content\\\/uploads\\\/travel-smart-min.jpeg\",\"contentUrl\":\"https:\\\/\\\/travelsmartcampaign.org\\\/wp-content\\\/uploads\\\/travel-smart-min.jpeg\",\"width\":1200,\"height\":690,\"caption\":\"Travel Smart\"},\"image\":{\"@id\":\"https:\\\/\\\/travelsmartcampaign.org\\\/#\\\/schema\\\/logo\\\/image\\\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Spanien versch\u00e4rft seine Vorschriften zur Unternehmensberichterstattung \u2013 Kampagne \u201eTravel Smart\u201d","robots":{"index":"noindex","follow":"follow"},"og_locale":"de_DE","og_type":"article","og_title":"Spain Strengthens Its Corporate Reporting Rules - Travel Smart Campaign","og_description":"Spain enacted the Carbon Footprint and Reduction Planning Decree (Royal Decree), fulfilling the Climate Change and Energy Transition Law. The decree builds on prior non-financial reporting rules, bringing more clarity to resolve past inconsistencies. In-scope companies under Royal Decree now face three core environmental obligations. They have to: Annually calculating their corporate carbon footprint. Scope [&hellip;]","og_url":"https:\/\/travelsmartcampaign.org\/de\/politische-entwicklungen\/spain-strengthens-its-corporate-reporting-rules\/","og_site_name":"Travel Smart Campaign","article_modified_time":"2025-12-23T09:24:08+00:00","og_image":[{"width":1200,"height":720,"url":"https:\/\/travelsmartcampaign.org\/wp-content\/uploads\/spain.jpg","type":"image\/jpeg"}],"twitter_card":"summary_large_image","twitter_misc":{"Gesch\u00e4tzte Lesezeit":"1\u00a0Minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/travelsmartcampaign.org\/policy-developments\/spain-strengthens-its-corporate-reporting-rules\/","url":"https:\/\/travelsmartcampaign.org\/policy-developments\/spain-strengthens-its-corporate-reporting-rules\/","name":"Spanien versch\u00e4rft seine Vorschriften zur Unternehmensberichterstattung \u2013 Kampagne \u201eTravel Smart\u201d","isPartOf":{"@id":"https:\/\/travelsmartcampaign.org\/#website"},"primaryImageOfPage":{"@id":"https:\/\/travelsmartcampaign.org\/policy-developments\/spain-strengthens-its-corporate-reporting-rules\/#primaryimage"},"image":{"@id":"https:\/\/travelsmartcampaign.org\/policy-developments\/spain-strengthens-its-corporate-reporting-rules\/#primaryimage"},"thumbnailUrl":"https:\/\/travelsmartcampaign.org\/wp-content\/uploads\/spain.jpg","datePublished":"2025-11-18T10:10:24+00:00","dateModified":"2025-12-23T09:24:08+00:00","breadcrumb":{"@id":"https:\/\/travelsmartcampaign.org\/policy-developments\/spain-strengthens-its-corporate-reporting-rules\/#breadcrumb"},"inLanguage":"de","potentialAction":[{"@type":"ReadAction","target":["https:\/\/travelsmartcampaign.org\/policy-developments\/spain-strengthens-its-corporate-reporting-rules\/"]}]},{"@type":"ImageObject","inLanguage":"de","@id":"https:\/\/travelsmartcampaign.org\/policy-developments\/spain-strengthens-its-corporate-reporting-rules\/#primaryimage","url":"https:\/\/travelsmartcampaign.org\/wp-content\/uploads\/spain.jpg","contentUrl":"https:\/\/travelsmartcampaign.org\/wp-content\/uploads\/spain.jpg","width":1200,"height":720},{"@type":"BreadcrumbList","@id":"https:\/\/travelsmartcampaign.org\/policy-developments\/spain-strengthens-its-corporate-reporting-rules\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/travelsmartcampaign.org\/"},{"@type":"ListItem","position":2,"name":"Policy Developments","item":"https:\/\/travelsmartcampaign.org\/pl\/rozwoj-polityki\/"},{"@type":"ListItem","position":3,"name":"Spain Strengthens Its Corporate Reporting Rules"}]},{"@type":"WebSite","@id":"https:\/\/travelsmartcampaign.org\/#website","url":"https:\/\/travelsmartcampaign.org\/","name":"Travel Smart","description":"","publisher":{"@id":"https:\/\/travelsmartcampaign.org\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/travelsmartcampaign.org\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"de"},{"@type":"Organization","@id":"https:\/\/travelsmartcampaign.org\/#organization","name":"Travel Smart","url":"https:\/\/travelsmartcampaign.org\/","logo":{"@type":"ImageObject","inLanguage":"de","@id":"https:\/\/travelsmartcampaign.org\/#\/schema\/logo\/image\/","url":"https:\/\/travelsmartcampaign.org\/wp-content\/uploads\/travel-smart-min.jpeg","contentUrl":"https:\/\/travelsmartcampaign.org\/wp-content\/uploads\/travel-smart-min.jpeg","width":1200,"height":690,"caption":"Travel Smart"},"image":{"@id":"https:\/\/travelsmartcampaign.org\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/travelsmartcampaign.org\/de\/wp-json\/wp\/v2\/policy-developments\/19106","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/travelsmartcampaign.org\/de\/wp-json\/wp\/v2\/policy-developments"}],"about":[{"href":"https:\/\/travelsmartcampaign.org\/de\/wp-json\/wp\/v2\/types\/policy-developments"}],"version-history":[{"count":0,"href":"https:\/\/travelsmartcampaign.org\/de\/wp-json\/wp\/v2\/policy-developments\/19106\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/travelsmartcampaign.org\/de\/wp-json\/wp\/v2\/media\/19761"}],"wp:attachment":[{"href":"https:\/\/travelsmartcampaign.org\/de\/wp-json\/wp\/v2\/media?parent=19106"}],"wp:term":[{"taxonomy":"policy-source","embeddable":true,"href":"https:\/\/travelsmartcampaign.org\/de\/wp-json\/wp\/v2\/policy-source?post=19106"},{"taxonomy":"policy-type","embeddable":true,"href":"https:\/\/travelsmartcampaign.org\/de\/wp-json\/wp\/v2\/policy-type?post=19106"},{"taxonomy":"policy-tags","embeddable":true,"href":"https:\/\/travelsmartcampaign.org\/de\/wp-json\/wp\/v2\/policy-tags?post=19106"},{"taxonomy":"policy-category","embeddable":true,"href":"https:\/\/travelsmartcampaign.org\/de\/wp-json\/wp\/v2\/policy-category?post=19106"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}