{"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\/pl\/policy-developments\/spain-strengthens-its-corporate-reporting-rules\/","title":{"rendered":"Hiszpania zaostrza zasady sprawozdawczo\u015bci korporacyjnej"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Hiszpania uchwali\u0142a dekret w sprawie \u015bladu w\u0119glowego i planowania redukcji emisji (dekret kr\u00f3lewski), realizuj\u0105c ustaw\u0119 o zmianach klimatycznych i transformacji energetycznej. Dekret opiera si\u0119 na wcze\u015bniejszych zasadach sprawozdawczo\u015bci niefinansowej, zapewniaj\u0105c wi\u0119ksz\u0105 jasno\u015b\u0107 w celu rozwi\u0105zania dotychczasowych niesp\u00f3jno\u015bci.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Przedsi\u0119biorstwa obj\u0119te zakresem dekretu kr\u00f3lewskiego maj\u0105 teraz trzy podstawowe obowi\u0105zki zwi\u0105zane z ochron\u0105 \u015brodowiska. Musz\u0105:<\/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;\">Coroczne obliczanie \u015bladu w\u0119glowego przedsi\u0119biorstwa. Zakres 3 (inne emisje po\u015brednie): wszystkie inne emisje po\u015brednie wyst\u0119puj\u0105ce w \u0142a\u0144cuchu warto\u015bci przedsi\u0119biorstwa (np. logistyka stron trzecich, podr\u00f3\u017ce s\u0142u\u017cbowe pracownik\u00f3w lub gospodarka odpadami).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Przyj\u0119cie i opublikowanie pi\u0119cioletniego planu okre\u015blaj\u0105cego cele w zakresie redukcji emisji, spos\u00f3b ich osi\u0105gni\u0119cia przez przedsi\u0119biorstwo oraz spos\u00f3b monitorowania post\u0119p\u00f3w.<\/span><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Udost\u0119pnij publicznie, bezp\u0142atnie i w \u0142atwo dost\u0119pnej formie plan dotycz\u0105cy \u015bladu w\u0119glowego i redukcji emisji \u2014 zazwyczaj na stronie internetowej firmy.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">To sprawia, \u017ce rozliczanie emisji dwutlenku w\u0119gla przestaje by\u0107 dobrowolnym obowi\u0105zkiem, a staje si\u0119 podstawowym obowi\u0105zkiem prawnym. Zarz\u0105dy i kierownictwo powinny zadba\u0107 o dok\u0142adne pomiary emisji i stworzy\u0107 wiarygodne plany redukcji zgodne z celem neutralno\u015bci klimatycznej do 2050 r., poparte dobrze udokumentowanymi danymi.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Uczestnictwo w hiszpa\u0144skim rejestrze \u015bladu w\u0119glowego przynosi obecnie korzy\u015bci strategiczne, w tym oficjalne uznanie, co stanowi przewag\u0119 konkurencyjn\u0105.<\/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=\"pl_PL\" \/>\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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