{"id":14721,"date":"2026-09-22T10:42:53","date_gmt":"2026-09-22T10:42:53","guid":{"rendered":"https:\/\/ineditinnova.com\/sbti-v2-0-que-canvia-quin-es-el-calendari-dimplementacio-i-que-ha-de-fer-la-teva-empresa\/"},"modified":"2026-10-01T08:31:51","modified_gmt":"2026-10-01T08:31:51","slug":"sbti-v2-0-que-canvia-quin-es-el-calendari-dimplementacio-i-que-ha-de-fer-la-teva-empresa","status":"publish","type":"post","link":"https:\/\/ineditinnova.com\/en\/sbti-v2-0-que-canvia-quin-es-el-calendari-dimplementacio-i-que-ha-de-fer-la-teva-empresa\/","title":{"rendered":"SBTi V2.0: qu\u00e8 canvia, quin \u00e9s el calendari d\u2019implementaci\u00f3 i qu\u00e8 ha de fer la teva empresa"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">En els darrers anys, la Science Based Targets initiative (SBTi) s\u2019ha consolidat com un dels principals referents internacionals per establir objectius clim\u00e0tics empresarials basats en la ci\u00e8ncia; aporta rigor, credibilitat i una metodologia comuna per avan\u00e7ar cap a la descarbonitzaci\u00f3. Des del 2015, m\u00e9s de 12.000 empreses d\u2019arreu del m\u00f3n han validat els seus objectius clim\u00e0tics seguint-la com a marc de refer\u00e8ncia.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">El juny de 2026, la SBTi va publicar una nova versi\u00f3 del seu <em>Corporate Net-Zero Standard<\/em>. N\u2019expliquem els principals canvis i les dates clau per fer la transici\u00f3 cap a aquest nou model.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Qu\u00e8 \u00e9s la Science Based Target initiative?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La Science Based Target initiative (SBTi) \u00e9s un marc de refer\u00e8ncia internacional que ajuda les empreses a establir objectius de reducci\u00f3 d\u2019emissions alineats amb la ci\u00e8ncia clim\u00e0tica i amb els nivells necessaris per limitar l\u2019escalfament global a 1,5 \u00b0C.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La SBTi estableix criteris i metodologies perqu\u00e8 les organitzacions defineixin uns objectius de reducci\u00f3 ambiciosos, transparents i verificables, i contribueixin a una economia baixa en carboni i a complir amb l\u2019Acord de Par\u00eds.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Quins avantatges comporta per a una empresa adherir-se a la SBTi?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Establir i validar objectius a la SBTI refor\u00e7a el comprom\u00eds de les empreses amb la lluita contra el canvi clim\u00e0tic i millora la confian\u00e7a d\u2019inversors, clients i altres grups d\u2019inter\u00e8s. Fer-ho facilita l\u2019acc\u00e9s a capital \u2015els bancs i els fons d\u2019inversi\u00f3 utilitzen els objectius validats com a filtre a l\u2019hora d\u2019avaluar el risc d\u2019una transacci\u00f3\u2015 i s\u2019associa a la resili\u00e8ncia empresarial, la competitivitat i la creaci\u00f3 de valor a llarg termini.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>En qu\u00e8 es diferencien la versi\u00f3 1 i la versi\u00f3 2.0 de la SBTi?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La v2.0 \u00e9s una evoluci\u00f3 del Corporate Net-Zero Standard de la SBTi i \u00e9s el resultat de m\u00e9s de deu anys d\u2019experi\u00e8ncia, l\u2019aprenentatge obtingut arran de la implementaci\u00f3 dels objectius i del retorn de milers d\u2019empreses i altres agents.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Comporta un canvi de model, at\u00e8s que la nova versi\u00f3 posa m\u00e9s \u00e8mfasi en la implementaci\u00f3, el seguiment del progr\u00e9s i la integraci\u00f3 de l\u2019acci\u00f3 clim\u00e0tica en la presa de decisions empresarials.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Heus aqu\u00ed les principals difer\u00e8ncies de la versi\u00f3 2.0 respecte la 1.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li style=\"font-size:25px\">&#8211; <strong>M\u00e9s flexibilitat per adaptar els objectius al context de cada empresa.<\/strong> Les empreses es classifiquen en dues categories amb requisits diferenciats segons factors com la mida, la seva facturaci\u00f3 i el context socioecon\u00f2mic i geogr\u00e0fic. Tamb\u00e9 s\u2019incorporen les particularitats dels sectors, les cadenes de valor i els actius de llarga vida.<\/li>\n\n\n\n<li style=\"font-size:25px\"><strong>&#8211; La validaci\u00f3 dels objectius continua sent un element central, per\u00f2 la V2.0 refor\u00e7a el focus en qu\u00e8 passa despr\u00e9s de fixar-los.<\/strong> \u00c9s a dir, la implementaci\u00f3 de les accions, la identificaci\u00f3 de barreres i la demostraci\u00f3 del progr\u00e9s. Les empreses hauran d\u2019integrar els objectius clim\u00e0tics en la seva planificaci\u00f3 i presa de decisions.<\/li>\n\n\n\n<li style=\"font-size:25px\"><strong>&#8211; Objectius separats per als abastos 1 i 2.<\/strong> Mentre que la V1 permetia combinar els dos abastos en un \u00fanic objectiu, la V2.0 estableix objectius diferenciats per a l\u2019abast 1 i l\u2019abast 2, i exigeix que totes les emissions de l\u2019abast 1 i 2 quedin cobertes.<\/li>\n\n\n\n<li style=\"font-size:25px\"><strong>&#8211; Un seguiment m\u00e9s estructurat i continu.<\/strong> Les empreses hauran de publicar anualment el progr\u00e9s assolit i fer una avaluaci\u00f3 al final de cada cicle de cinc anys.<\/li>\n\n\n\n<li style=\"font-size:25px\">&#8211; <strong>M\u00e9s exig\u00e8ncia en governan\u00e7a i planificaci\u00f3.<\/strong> La nova versi\u00f3 refor\u00e7a la integraci\u00f3 de l\u2019acci\u00f3 clim\u00e0tica en la governan\u00e7a de les organitzacions i introdueix requisits relacionats amb la responsabilitat de la direcci\u00f3, la planificaci\u00f3 de la transici\u00f3, la transpar\u00e8ncia i la comunicaci\u00f3 p\u00fablica del progr\u00e9s.<\/li>\n\n\n\n<li style=\"font-size:25px\">&#8211; <strong>Una nova jerarquia per implementar les reduccions<\/strong> en qu\u00e8 es prioritzen les reduccions directes d\u2019emissions en les activitats de l\u2019empresa i la seva cadena de valor. Quan existeixin limitacions estructurals, tamb\u00e9 contempla accions compartides o sectorials com a part de l\u2019estrat\u00e8gia d\u2019implementaci\u00f3.<\/li>\n\n\n\n<li style=\"font-size:25px\">&#8211; <strong>Canvis importants en l\u2019abast 2.<\/strong> La V2.0 introdueix nous criteris per a l\u2019electricitat baixa en carboni i per a la compra d\u2019electricitat, amb requisits m\u00e9s exigents sobre on i quan es genera l\u2019electricitat adquirida.<\/li>\n\n\n\n<li style=\"font-size:25px\">&#8211; <strong>Un abast 3 m\u00e9s focalitzat i flexible.<\/strong> La V2.0 prioritza les fonts d\u2019emissions m\u00e9s rellevants i amplia les opcions perqu\u00e8 les empreses puguin establir objectius adaptats a les caracter\u00edstiques de la seva cadena de valor.<\/li>\n\n\n\n<li style=\"font-size:25px\"><strong>&#8211; M\u00e9s responsabilitat sobre les emissions que no es poden evitar.<\/strong> M\u00e9s responsabilitat sobre les emissions que encara es generen. La V2.0 incorpora un nou marc per assumir responsabilitat sobre aquestes emissions, sense substituir-ne la reducci\u00f3, i introdueix noves exig\u00e8ncies relacionades amb les remocions de carboni per a determinades empreses.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Quin \u00e9s el procediment<\/strong> <strong>per tenir els objectius clim\u00e0tics validats per la SBTi?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Els passos a seguir s\u00f3n:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li style=\"font-size:25px\"><strong>Mesurar les emissions de gasos amb efecte hivernacle d\u2019acord amb el Greenhouse Gas Protocol (GHG Protocol)<\/strong>, que permet elaborar un inventari de les emissions dels abastos 1, 2 i 3.<\/li>\n\n\n\n<li style=\"font-size:25px\"><strong>Establir uns objectius de reducci\u00f3 <\/strong>a partir de l\u2019inventari i d\u2019acord amb els criteris i els m\u00e8todes que estableix la SBTi.<\/li>\n\n\n\n<li style=\"font-size:25px\"><strong>Validaci\u00f3 dels objectius de reducci\u00f3 <\/strong>per part de la SBTi.<\/li>\n\n\n\n<li style=\"font-size:25px\"><strong>Fer el seguiment dels objectius i comunicar p\u00fablicament <\/strong>les emissions i el progr\u00e9s assolit.<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Qu\u00e8 han de fer les empreses despr\u00e9s de validar els seus objectius SBTi?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:25px\">Amb la V2.0, la validaci\u00f3 \u00e9s nom\u00e9s un punt de partida. Les empreses han de planificar i implementar accions de descarbonitzaci\u00f3, fer un seguiment anual de les emissions i del progr\u00e9s dels objectius i avaluar els resultats al final del cicle de cinc anys, abans d\u2019establir els objectius del per\u00edode seg\u00fcent.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Quin calendari s\u2019aplica i qu\u00e8 ha de fer la teva empresa?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La transici\u00f3 cap a la SBTi V2.0 ser\u00e0 progressiva. Tot i que la norma ja est\u00e0 publicada, la validaci\u00f3 d\u2019objectius sota la V2.0 s\u2019obrir\u00e0 durant el primer trimestre de 2027.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li style=\"font-size:25px\">&#8211; <strong>Si esteu definint o actualitzant objectius durant el 2026<\/strong>, podeu continuar treballant amb la versi\u00f3 actual, la V1.3.1. La recomanaci\u00f3 \u00e9s no ajornar el proc\u00e9s.<\/li>\n\n\n\n<li style=\"font-size:25px\">&#8211; <strong>Si teniu previst presentar objectius durant el 2027<\/strong>, disposareu d\u2019un per\u00edode de conviv\u00e8ncia entre la V1.3.1 i la V2.0, fins al 31 de gener de 2028. Podreu valorar quina versi\u00f3 encaixa millor amb el vostre grau de preparaci\u00f3, les dades disponibles i el calendari intern.<\/li>\n\n\n\n<li style=\"font-size:25px\">&#8211; <strong>Si ja teniu objectius vigents amb horitz\u00f3 2030 o posterior<\/strong>, els podeu mantenir fins al final del cicle actual i planificar l\u2019adopci\u00f3 de la V2.0 en la propera actualitzaci\u00f3.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">A partir de l\u20191 de febrer de 2028, totes les noves presentacions i actualitzacions d\u2019objectius s\u2019hauran d\u2019alinear amb la V2.0.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Com pot ajudar-te in\u00e8dit en el proc\u00e9s de definici\u00f3 dels objectius SBTi i la seva validaci\u00f3?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">in\u00e8dit compta amb prop de vint anys d\u2019experi\u00e8ncia en l\u2019\u00e0mbit de les m\u00e8triques ambientals, i compta amb un equip amb una llarga traject\u00f2ria tant en el c\u00e0lcul de les emissions de gasos d\u2019efecte hivernacle d\u2019acord amb el GHG Protocol i la definici\u00f3 de plans de reducci\u00f3 d\u2019emissions, aix\u00ed com en l\u2019acompanyament en el proc\u00e9s de definici\u00f3 i validaci\u00f3 dels objectius de reducci\u00f3 de les emissions per part de la SBTi.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tenim experi\u00e8ncia acompanyant empreses en la definici\u00f3 i validaci\u00f3 dels objectius SBTi i actualment estem en proc\u00e9s de certificaci\u00f3 com a SBTi Certified Experts, un reconeixement que ens permetr\u00e0 continuar refor\u00e7ant el nostre coneixement i expertesa en l\u2019aplicaci\u00f3 dels est\u00e0ndards SBTi.<\/p>\n\n\n\n<div class=\"wp-block-buttons has-custom-font-size is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-fe48e5de wp-block-buttons-is-layout-flex\" style=\"font-size:25px\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/ineditinnova.com\/en\/contact\/\">Contacta amb nosaltres<\/a><\/div>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>En els darrers anys, la Science Based Targets initiative (SBTi) s\u2019ha consolidat com un dels principals referents internacionals per establir objectius clim\u00e0tics empresarials basats en la ci\u00e8ncia; aporta rigor, credibilitat i una metodologia comuna per avan\u00e7ar cap a la descarbonitzaci\u00f3. Des del 2015, m\u00e9s de 12.000 empreses d\u2019arreu del m\u00f3n han validat els seus objectius&#8230;  <a class=\"excerpt-read-more\" href=\"https:\/\/ineditinnova.com\/en\/sbti-v2-0-que-canvia-quin-es-el-calendari-dimplementacio-i-que-ha-de-fer-la-teva-empresa\/\" title=\"Read SBTi V2.0: qu\u00e8 canvia, quin \u00e9s el calendari d\u2019implementaci\u00f3 i qu\u00e8 ha de fer la teva empresa\">Read more &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":14715,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[20],"tags":[53,125],"class_list":["post-14721","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ecodiseno","tag-news","tag-reportatge"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>SBTi V2.0: canvis i 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