{"id":31005,"date":"2025-12-05T11:44:19","date_gmt":"2025-12-05T10:44:19","guid":{"rendered":"https:\/\/pich.bnfix.com\/registro-de-huella-de-carbono-el-ministerio-aclara-dudas-diciembre-2025\/"},"modified":"2025-12-05T12:47:22","modified_gmt":"2025-12-05T11:47:22","slug":"registro-de-huella-de-carbono-el-ministerio-aclara-dudas-diciembre-2025","status":"publish","type":"post","link":"https:\/\/pich.bnfix.com\/ca\/registro-de-huella-de-carbono-el-ministerio-aclara-dudas-diciembre-2025\/","title":{"rendered":"Registre de petjada de carboni: el Ministeri aclareix dubtes\u00a0(desembre 2025)"},"content":{"rendered":"<section  class='av_textblock_section av-misqb1ds-89c71dffc995e7a509883afc93510527 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><h2><strong>Registre de petjada de carboni: el Ministeri aclareix dubtes\u00a0<\/strong><strong>(desembre 2025)<\/strong><\/h2>\n<h2><span data-ccp-props=\"{\">\u00a0<\/span><\/h2>\n<\/div><\/section>\n<section  class='av_textblock_section av-misqbzzx-8119c0e3b93aad40d24b4eb32638c4fe '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p style=\"text-align: right;\"><span style=\"color: #78b64d;\">5 de desembre, 2025<\/span><\/p>\n<hr \/>\n<\/div><\/section>\n<div  class='avia-slideshow av-misqdxj0-33f7a380da1a71c930ade9bcaa3acec2 avia-slideshow-featured av_slideshow avia-slide-slider  avia-builder-el-2  el_after_av_textblock  el_before_av_textblock  av-slideshow-ui av-control-default av-slideshow-manual av-loop-once av-loop-manual-endless av-default-height-applied avia-slideshow-1' data-slideshow-options=\"{&quot;animation&quot;:&quot;slide&quot;,&quot;autoplay&quot;:false,&quot;loop_autoplay&quot;:&quot;once&quot;,&quot;interval&quot;:5,&quot;loop_manual&quot;:&quot;manual-endless&quot;,&quot;autoplay_stopper&quot;:false,&quot;noNavigation&quot;:false,&quot;bg_slider&quot;:false,&quot;keep_padding&quot;:false,&quot;hoverpause&quot;:false,&quot;show_slide_delay&quot;:0}\"  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><ul class='avia-slideshow-inner ' style='padding-bottom: 28.666666666667%;'><li  class='avia-slideshow-slide av-misqdxj0-33f7a380da1a71c930ade9bcaa3acec2__0  av-single-slide slide-1 slide-odd'><div data-rel='slideshow-1' class='avia-slide-wrap '   ><img fetchpriority=\"high\" decoding=\"async\" loading=\"eager\" class=\"wp-image-30999 avia-img-lazy-loading-not-30999\"  src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2025\/12\/pexels-david-alberto-carmona-coto-434794-1151418_huella_carbono_sostenibilidad-1500x430.jpg\" width=\"1500\" height=\"430\" title='pexels-david-alberto-carmona-coto-434794-1151418_huella_carbono_sostenibilidad' alt=''  itemprop=\"thumbnailUrl\"   \/><\/div><\/li><\/ul><\/div>\n<section  class='av_textblock_section av-misqilup-752b0cc87e1f1dc2924928ba0fee12ff '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock'  itemprop=\"text\" ><p>El Ministeri per a la Transici\u00f3 Ecol\u00f2gica i el Repte Demogr\u00e0fic ha publicat una <strong><a href=\"https:\/\/www.miteco.gob.es\/content\/dam\/miteco\/es\/cambio-climatico\/temas\/mitigacion-politicas-y-medidas\/RD214_2025%20nota%20aclaratoria.pdf\">nota aclaridora del Reial decret 214\/2025<\/a><\/strong>, norma que regula l&#8217;obligaci\u00f3 de calcular la petjada de carboni i elaborar plans de reducci\u00f3 d&#8217;emissions per a determinades empreses que ja esmentem en <strong><a href=\"https:\/\/www.miteco.gob.es\/content\/dam\/miteco\/es\/cambio-climatico\/temas\/mitigacion-politicas-y-medidas\/RD214_2025%20nota%20aclaratoria.pdf\">el nostre article anterior<\/a> <\/strong>en el qual parl\u00e0vem de l&#8217;impacte de la Directiva d&#8217;Informes de Sostenibilitat Corporativa (Corporate Sustainability Reporting Directive-CSRD) i l&#8217;obligaci\u00f3 d&#8217;integrar la informaci\u00f3 sobre petjada de carboni en els informes de sostenibilitat (EINF).<\/p>\n<p>La novetat introdu\u00efda per aquesta nota aclaridora no est\u00e0 en els aspectes t\u00e8cnics \u2014que es mantenen\u2014 sin\u00f3 en els aclariments sobre grups empresarials i la relaci\u00f3 amb la directiva,\u00a0 punts que generen dubtes freq\u00fcents en la pr\u00e0ctica.<\/p>\n<p><strong>Les obligacions b\u00e0siques no canvien:<\/strong><\/p>\n<ol>\n<li>C\u00e0lcul anual de la petjada de carboni (abastos 1 i 2 obligatoris; abast 3 voluntari).<\/li>\n<li>\u00das de factors oficials del Ministeri per a la Transici\u00f3 Ecol\u00f2gica i el Repte Demogr\u00e0fic (MITECO).<\/li>\n<li>Pla de reducci\u00f3 amb horitz\u00f3 m\u00ednim de 5 anys i un objectiu quantificat amb mesures concretes.<\/li>\n<li>Presentaci\u00f3, al costat de l&#8217;Estat d&#8217;Informaci\u00f3 No Financera (EINF), en el termini de sis mesos despr\u00e9s del tancament de l&#8217;exercici.<\/li>\n<li>Publicaci\u00f3 gratu\u00efta i accessible en la web corporativa.<\/li>\n<\/ol>\n<p><strong>Qu\u00e8 aporta l&#8217;actualitzaci\u00f3?<\/strong><\/p>\n<ol>\n<li><strong>Grups empresarials:<\/strong> es defineixen escenaris segons la ubicaci\u00f3 de la matriu (Espanya, UE o fora de la UE) per a determinar quan les filials han de presentar EINF i calcular la seva pr\u00f2pia petjada.<\/li>\n<li><strong>Registre de petjada<\/strong>: nom\u00e9s s&#8217;inscriuen emissions generades en territori nacional; cada filial espanyola inscriu la seva pr\u00f2pia petjada i pla.<\/li>\n<li><strong>Alineaci\u00f3 amb la directiva:<\/strong> si l&#8217;empresa publica la petjada i el pla en el seu informe de sostenibilitat d&#8217;acord amb la directiva, es considera complerta l&#8217;obligaci\u00f3 de publicaci\u00f3 del Reial decret.<\/li>\n<\/ol>\n<p>Aquesta actualitzaci\u00f3 refor\u00e7a la coher\u00e8ncia entre la normativa espanyola i europea, i aclareix com han d&#8217;actuar els grups multinacionals. Per a les empreses, el missatge \u00e9s clar: la sostenibilitat ja no \u00e9s opcional, \u00e9s normativa. Revisar processos interns i coordinar la informaci\u00f3 financera i no financera ser\u00e0 clau per a evitar incompliments.<\/p>\n<p>Des de BNFIX Pich quedem a la seva disposici\u00f3 per\u00a0 assessorar-los en la valoraci\u00f3, c\u00e0lcul i implantaci\u00f3 d&#8217;aquestes obligacions sobre petjada de carboni i plans de reducci\u00f3.<\/p>\n<p>\ud83d\udcf8 Imatge de David Alberto Carmona per a Pexels<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-14bd19x-2b09fdd28cb010eedfd5dc58443c7c65\">\n.flex_column.av-14bd19x-2b09fdd28cb010eedfd5dc58443c7c65{\nborder-radius:0px 0px 0px 0px;\npadding:0px 0px 0px 0px;\n}\n<\/style>\n<div  class='flex_column av-14bd19x-2b09fdd28cb010eedfd5dc58443c7c65 av_one_fifth  avia-builder-el-4  el_after_av_textblock  avia-builder-el-last  first flex_column_div av-zero-column-padding  column-top-margin'     ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-2q71kl-76b43baf6af41d529f9d10151787774a\">\n.avia-team-member.av-2q71kl-76b43baf6af41d529f9d10151787774a .team-member-job-title{\ncolor:#78d64b;\n}\n.avia-team-member.av-2q71kl-76b43baf6af41d529f9d10151787774a .team-member-description{\ncolor:#888b8d;\n}\n<\/style>\n<section  class='avia-team-member av-2q71kl-76b43baf6af41d529f9d10151787774a  avia-builder-el-5  avia-builder-el-no-sibling '  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/Person\" ><div class=\"team-img-container\"><img decoding=\"async\" fetchpriority=\"high\" class='wp-image-24844 avia-img-lazy-loading-not-24844 avia_image avia_image_team av-team-img-original' src=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2024\/03\/ESTEFANIA_BN-200x200.jpg\" alt='Estefan\u00eda S\u00e1nchez'  itemprop=\"image\"   height=\"200\" width=\"200\" srcset=\"https:\/\/pich.bnfix.com\/wp-content\/uploads\/2024\/03\/ESTEFANIA_BN-200x200.jpg 200w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2024\/03\/ESTEFANIA_BN-300x300.jpg 300w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2024\/03\/ESTEFANIA_BN-1030x1030.jpg 1030w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2024\/03\/ESTEFANIA_BN-80x80.jpg 80w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2024\/03\/ESTEFANIA_BN-768x768.jpg 768w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2024\/03\/ESTEFANIA_BN-1536x1536.jpg 1536w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2024\/03\/ESTEFANIA_BN-36x36.jpg 36w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2024\/03\/ESTEFANIA_BN-180x180.jpg 180w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2024\/03\/ESTEFANIA_BN-1500x1500.jpg 1500w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2024\/03\/ESTEFANIA_BN-310x310.jpg 310w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2024\/03\/ESTEFANIA_BN-120x120.jpg 120w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2024\/03\/ESTEFANIA_BN-450x450.jpg 450w, https:\/\/pich.bnfix.com\/wp-content\/uploads\/2024\/03\/ESTEFANIA_BN.jpg 1828w\" sizes=\"(max-width: 200px) 100vw, 200px\" \/><\/div><h3 class='team-member-name '  itemprop=\"name\" >Estefan\u00eda S\u00e1nchez<\/h3><div class='team-member-job-title '  itemprop=\"jobTitle\" >estefania.sanchez@pich.bnfix.com<\/div><div class='team-member-description av_inherit_color'  itemprop=\"description\" ><p>BNFIX PICH<br \/>\n\u00c1rea Sostenibilidad Corporativa<br \/>\nAbogada<\/p>\n<\/div><span class='hidden team-member-affiliation'  itemprop=\"affiliation\" >PICH BNFIX<\/span><\/section><\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":30999,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[156],"tags":[1579,1444],"class_list":["post-31005","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-circulares-ca","tag-directiva-sobre-sostenibilidad","tag-huella-de-carbono-ca"],"_links":{"self":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/31005","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/comments?post=31005"}],"version-history":[{"count":6,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/31005\/revisions"}],"predecessor-version":[{"id":31011,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/posts\/31005\/revisions\/31011"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media\/30999"}],"wp:attachment":[{"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/media?parent=31005"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/categories?post=31005"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/pich.bnfix.com\/ca\/wp-json\/wp\/v2\/tags?post=31005"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}