{"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\/it\/policy-developments\/spain-strengthens-its-corporate-reporting-rules\/","title":{"rendered":"La Spagna rafforza le norme in materia di rendicontazione aziendale"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">La Spagna ha emanato il Decreto sul calcolo dell'impronta di carbonio e sulla pianificazione della riduzione delle emissioni (Decreto Reale), in ottemperanza alla Legge sul cambiamento climatico e la transizione energetica. Il decreto si basa sulle precedenti norme in materia di rendicontazione non finanziaria, apportando maggiore chiarezza per risolvere le incongruenze del passato.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Le aziende soggette al decreto reale devono ora rispettare tre obblighi ambientali fondamentali. Esse devono:<\/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;\">Calcolo annuale dell'impronta di carbonio aziendale. Ambito 3 (altre emissioni indirette): tutte le altre emissioni indirette che si verificano lungo la catena del valore dell'azienda (ad esempio, logistica di terzi, viaggi di lavoro dei dipendenti o gestione dei rifiuti).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Adottare e pubblicare un piano quinquennale che indichi gli obiettivi di riduzione delle emissioni, le modalit\u00e0 con cui l'azienda intende raggiungerli e le modalit\u00e0 di monitoraggio dei progressi compiuti.<\/span><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Condividere pubblicamente e gratuitamente l'impronta di carbonio e il piano di riduzione delle emissioni in un formato di facile accesso, solitamente sul sito web dell'azienda.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Ci\u00f2 trasforma la rendicontazione delle emissioni di carbonio da un obbligo volontario a un obbligo giuridico fondamentale. I consigli di amministrazione e i dirigenti dovrebbero garantire misurazioni accurate delle emissioni e creare piani di riduzione credibili in linea con l'obiettivo di neutralit\u00e0 per il 2050, supportati da dati ben documentati.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">La partecipazione al Registro delle emissioni di carbonio della Spagna offre ora vantaggi strategici, tra cui il riconoscimento ufficiale che lo rende un vantaggio competitivo.<\/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 v27.3 - 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=\"it_IT\" \/>\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. 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