{"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\/fr\/policy-developments\/spain-strengthens-its-corporate-reporting-rules\/","title":{"rendered":"L'Espagne renforce ses r\u00e8gles en mati\u00e8re d'information financi\u00e8re des entreprises"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">L'Espagne a promulgu\u00e9 le d\u00e9cret royal sur l'empreinte carbone et la planification de sa r\u00e9duction, conform\u00e9ment \u00e0 la loi sur le changement climatique et la transition \u00e9nerg\u00e9tique. Ce d\u00e9cret s'appuie sur les r\u00e8gles ant\u00e9rieures en mati\u00e8re de reporting non financier et apporte davantage de clart\u00e9 afin de r\u00e9soudre les incoh\u00e9rences pass\u00e9es.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Les entreprises concern\u00e9es par le d\u00e9cret royal doivent d\u00e9sormais respecter trois obligations environnementales fondamentales. Elles doivent :<\/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;\">Calcul annuel de l'empreinte carbone de l'entreprise. Scope 3 (autres \u00e9missions indirectes) : toutes les autres \u00e9missions indirectes g\u00e9n\u00e9r\u00e9es tout au long de la cha\u00eene de valeur de l'entreprise (par exemple, logistique tierce, d\u00e9placements professionnels des employ\u00e9s ou gestion des d\u00e9chets).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Adopter et publier un plan quinquennal indiquant les objectifs de r\u00e9duction des \u00e9missions, la mani\u00e8re dont l'entreprise compte les atteindre et la mani\u00e8re dont elle compte suivre ses progr\u00e8s.<\/span><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Partager publiquement et gratuitement le plan de r\u00e9duction de l'empreinte carbone et des \u00e9missions, dans un format facile d'acc\u00e8s, g\u00e9n\u00e9ralement sur le site web de l'entreprise.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Cela fait passer la comptabilisation du carbone d'une divulgation volontaire \u00e0 une obligation l\u00e9gale fondamentale. Les conseils d'administration et les directions doivent garantir des mesures pr\u00e9cises des \u00e9missions et \u00e9laborer des plans de r\u00e9duction cr\u00e9dibles, align\u00e9s sur l'objectif de neutralit\u00e9 pour 2050 et \u00e9tay\u00e9s par des donn\u00e9es bien document\u00e9es.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">La participation au registre espagnol des empreintes carbone apporte d\u00e9sormais des avantages strat\u00e9giques, notamment une reconnaissance officielle qui en fait un avantage concurrentiel.<\/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=\"fr_FR\" \/>\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. 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