{"id":36836,"date":"2025-03-28T10:00:31","date_gmt":"2025-03-28T09:00:31","guid":{"rendered":"https:\/\/www.i3s.es\/blog\/enpresa-jasangarrientzako-ingurumena-kudeatzeko-sistemak\/"},"modified":"2025-04-04T09:32:30","modified_gmt":"2025-04-04T07:32:30","slug":"enpresa-jasangarrientzako-ingurumena-kudeatzeko-sistemak","status":"publish","type":"post","link":"https:\/\/www.i3s.es\/eu\/blog\/enpresa-jasangarrientzako-ingurumena-kudeatzeko-sistemak\/","title":{"rendered":"Enpresa jasangarrientzako ingurumena kudeatzeko sistemak."},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"36836\" class=\"elementor elementor-36836 elementor-36669\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8c8ceb7 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8c8ceb7\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-5a1b813\" data-id=\"5a1b813\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c7568bf elementor-widget elementor-widget-text-editor\" data-id=\"c7568bf\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Zergatik<\/span> <b>ingurumena kudeatzeko sistemak<\/b><span style=\"font-weight: 400;\">  funtsezko pieza bihurtu al dira erakundeen barruan? Ingurumen-inpaktua murriztea ez da desiragarria, ezinbestekoa baizik. Eta horretarako neurri egokiak hartu,    <\/span><a href=\"https:\/\/www.miteco.gob.es\/es\/calidad-y-evaluacion-ambiental\/legislacion.html\" rel=\"nofollow noopener\" target=\"_blank\"><span style=\"font-weight: 400;\">legezko betebeharra hainbat alderditan<\/span><\/a><span style=\"font-weight: 400;\">. Zorionez, badaude  <\/span><b>ingurumena kudeatzeko sistemak<\/b><span style=\"font-weight: 400;\">  eraginkorra. a ezarri nahi duten enpresentzat diseinatutako soluzioak   <\/span><a href=\"https:\/\/www.i3s.es\/eu\/iraunkortasun-estrategia\/\"><b>iraunkortasun estrategia<\/b><\/a> <span style=\"font-weight: 400;\">eraginkorra<\/span> . <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9d769cf elementor-widget elementor-widget-heading\" data-id=\"9d769cf\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Ingurumenaren kudeaketaren garrantzia\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dfe3e5f elementor-widget elementor-widget-text-editor\" data-id=\"dfe3e5f\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p> <\/p><p><b>Ingurumenaren kudeaketari<\/b> <span style=\"font-weight: 400;\">buruzko legedia<\/span><span style=\"font-weight: 400;\">  gero eta anbiziotsuagoa da. Azken urteotan, hain zuzen ere, EBko hainbat zuzentarau onartu dira enpresa-jarduera zuzenduta. Helburua: a bermatzea    <\/span><b>ingurumen-kalitatearen kudeaketa<\/b> <span style=\"font-weight: 400;\">haiek, horrela irtenbidearen parte bihurtuz eta ez arazoaren parte.<\/span><\/p><p><span style=\"font-weight: 400;\">Arau-esparru horrek enpresak irizpide berrietara azkar egokitzera behartu ditu. Eta garatzen direnei   <\/span><b>enpresa-kudeaketarako soluzioak<\/b> , <span style=\"font-weight: 400;\">enpresa handi, ertain eta txikiei bidea zabaltzen dieten<\/span> <b>ingurumen-kudeaketako sistema<\/b> <span style=\"font-weight: 400;\">sorta zabala diseinatzeko<\/span> .<\/p><p><b>Ingurumena kudeatzeko sistema<\/b> <span style=\"font-weight: 400;\">guzti hauek<\/span> <span style=\"font-weight: 400;\">erantzun teknologikoen ekosistema bat sortu dute eta hori gabe ezinezkoa izango litzateke gaur egun era askotan funtzionatzea, adibidez:<\/span><\/p><ol><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Enpresa barruan ingurumen-kalitatea, segurtasuna eta lan-osasuna modu integralean kudeatzea.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">  Ingurumenaren eta hondakinen kudeaketa eraginkorra.<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">  Ingurumena kudeatzeko plan korporatiboak prestatzea.<\/span><\/li><\/ol><p><span style=\"font-weight: 400;\">Baina<\/span> <b>zer da ingurumena kudeatzeko sistema bat?<\/b><span style=\"font-weight: 400;\">  zehazki? Zalantza batzuk argitzen ditugu.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2bf127a elementor-widget elementor-widget-heading\" data-id=\"2bf127a\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\nIngurumena kudeatzeko sistema. Definizioa \n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-89573ae elementor-widget elementor-widget-text-editor\" data-id=\"89573ae\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p> <\/p><p><b>Ingurumena kudeatzeko<\/b> <span style=\"font-weight: 400;\">sistema<\/span><span style=\"font-weight: 400;\">  Enpresei jasangarritasun-helburuak lortzen laguntzen dien irtenbide teknologikoa da. Nola? Datuak erregistratu, prozesatu eta aztertzeko gai den softwarearen bidez, jarduera korporatiboak bere ingurune naturalean duen eragina neurtzeko eta ekintza zehatzen bidez zuzentzeko.  <\/span><\/p><p>Sistema hauek <b>ingurumena kudeatzeko<\/b> <span style=\"font-weight: 400;\">hainbat tresnak onartzen dituzte<\/span> . <span style=\"font-weight: 400;\">aldi berean enpresa-ekosisteman integratzen direnak. Gehienek Big Data eta AI garapena biltzen dute haien eraginkortasuna eta funtzionagarritasuna hobetzeko. <\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4691cf3 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"4691cf3\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-2408a86\" data-id=\"2408a86\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fb7d70a elementor-widget elementor-widget-image\" data-id=\"fb7d70a\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.i3s.es\/soluciones-sap\/sap-ehsm\/\">\n\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.i3s.es\/wp-content\/uploads\/elementor\/thumbs\/por-que-es-importante-una-gestion-sostenible--r3bpvvd2ao56uu76mmydvcnc715fd8n2ubb2qxm2o0.png\" title=\"por-que-es-importante-una-gestion-sostenible-\" alt=\"a person typing on a laptop\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-9a5e59c\" data-id=\"9a5e59c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-080a962 elementor-widget elementor-widget-image\" data-id=\"080a962\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.i3s.es\/soluciones-sap\/sap-ehsm\/\">\n\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.i3s.es\/wp-content\/uploads\/elementor\/thumbs\/Diseno-sin-titulo-1-r3bq45bwh5h3386dapr4brggi6cs5ahzna3zvnc9vk.png\" title=\"Dise\u00f1o sin t\u00edtulo (1)\" alt=\"Dise\u00f1o sin t\u00edtulo (1)\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6462e31 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"6462e31\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-25ac84c\" data-id=\"25ac84c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5887e83 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"5887e83\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-lg\" href=\"https:\/\/www.i3s.es\/eu\/iraunkortasun-estrategia\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">SAP IRAUNKORTASUNA<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-556a6e5 elementor-widget elementor-widget-heading\" data-id=\"556a6e5\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-88ef12a elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"88ef12a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-9f13a3f\" data-id=\"9f13a3f\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4686fc7 elementor-widget elementor-widget-heading\" data-id=\"4686fc7\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cb0c92c elementor-widget elementor-widget-heading\" data-id=\"cb0c92c\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\nIngurumena kudeatzeko sistemen adibideak  <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-30fde21 elementor-widget elementor-widget-text-editor\" data-id=\"30fde21\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p> <\/p><p><span style=\"font-weight: 400;\"><b>Ingurumenaren kudeaketak<\/b> enpresa-jardueraren hainbat alderdi hartzen dituenez, hainbat irtenbide daude. Izan ere, SAPek bere produktuen bidez estaltzen ditu horiek guztiak. <a href=\"https:\/\/www.i3s.es\/eu\/blog\/nola-kudeatu-plastikoen-zerga-sap-soluzioarekin\/\">SAPekin Plastikoen Zergaren kudeaketa eraginkorretik<\/a> ekonomia zirkular baterako ekodiseinu proposamenetara.    <\/span><\/p><p><span style=\"font-weight: 400;\">Horietako bakoitzak<\/span> <b>araudia betetzea bermatzen du<\/b> <span style=\"font-weight: 400;\">eta<\/span> <b>enpresaren lehiakortasuna areagotzen du.<\/b><span style=\"font-weight: 400;\">  merkatuan. Hauek dira edozein enpresari esker lor ditzakeen helburuetako batzuk   <\/span><b>Iraunkortasunerako SAP irtenbideak<\/b> <span style=\"font-weight: 400;\">:<\/span><\/p><ol><li><span style=\"font-weight: 400;\"> <\/span><b>Kalkulatu produktu, zerbitzu edo enpresa osoaren karbono-aztarna osoa<\/b> <span style=\"font-weight: 400;\">, baita bizi-zikloaren analisia ere, inplikatutako aldagai guztiak kontuan hartuta (SAP Product Footprint Management).<\/span><\/li><li><b>Aldizkako txosten automatizatuak egitea<\/b> <span style=\"font-weight: 400;\">denbora errealeko ingurumen-datuei buruz, hala nola, berotegi-efektuko gasen isurketak, eta abiarazi eredu prediktiboak (SAP Sustainability Control Tower).<\/span><\/li><li><b>Ingurumen-araudia bete<\/b> <span style=\"font-weight: 400;\">, osasun-arriskuak kudeatu eta lan-ingurune segurua bermatu: isurketen kudeaketa, hondakinen kudeaketa, gertakarien kudeaketa, etab., ikuspegi holistiko batetik (SAP S\/4HANA for Environment, Health and Safety).<\/span><\/li><li>Enpresaren barruan <b>ekonomia zirkularraren ezarpen eraginkor eta errealean laguntzea<\/b> <span style=\"font-weight: 400;\">produktuen, ondasunen eta prozesuen ekodiseinu-proposamenen bidez (SAP Responsible Design and Production).<\/span> <\/li><\/ol><p><b>Iraunkortasunari buruzko beste SAP proposamen batzuk<\/b> <span style=\"font-weight: 400;\">daude<\/span><span style=\"font-weight: 400;\">, hala nola, enpresa hornitzaileei lotutako arriskuak kontuan hartzen dituena. Iraunkortasuna hobetzeko, baliabideen erabilera optimizatzeko, hondakinak murrizteko eta eraginkortasun energetikoa areagotzeko diseinatutako irtenbideak.   <\/span><\/p><p><b>Ingurumena kudeatzeko tresna<\/b> <span style=\"font-weight: 400;\">hauetan oinarritzeak<\/span> <span style=\"font-weight: 400;\">erakundeei aukera ematen die:<\/span><\/p><ul><li><span style=\"font-weight: 400;\">Enpresaren ingurumen, gizarte eta gobernantza (ESG) helburuetara laguntzea.  <\/span><\/li><li><span style=\"font-weight: 400;\">Bere balio-katea eraginkortasunez deskarbonizatu.<\/span><\/li><li><span style=\"font-weight: 400;\">Enpresaren kulturan eta jarduera guztietan zirkulartasuna txertatzea.<\/span><\/li><li><span style=\"font-weight: 400;\">Enpresaren helburuekin bat datozen<\/span> <b>ingurumen-kudeaketako neurriak<\/b> <span style=\"font-weight: 400;\">garatzea<\/span> .<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bb03329 elementor-widget elementor-widget-heading\" data-id=\"bb03329\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\nIngurumena kudeatzeko plan baten barruan beste irtenbide batzuk<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d2f7c1a elementor-widget elementor-widget-text-editor\" data-id=\"d2f7c1a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p> <\/p><p><span style=\"font-weight: 400;\">Enpresek<\/span> <b>ingurumena kudeatzeko sistemak<\/b> erabiltzen dituzte<span style=\"font-weight: 400;\">  ildo horretan nahi diren emaitzak lortzeko. Hala ere, prozedura hauek onartzen dituzten beste formula batzuk daude: <\/span><\/p><ul><li>Ingurumenaren <span style=\"font-weight: 400;\">kudeaketan<\/span> <b>ISO 14001<\/b> ezartzea<span style=\"font-weight: 400;\">, enpresen barruan esparru arduratsu bat garatzeko aukera ematen duen nazioarteko estandarrik ezagunenetako bat. Nola? Hobetzeko eremuak identifikatzea, helburuak zehaztea, ingurumen-errendimendua neurtzea eta hobekuntza planak ezartzea    <\/span><b>inpaktuak minimizatu<\/b> <span style=\"font-weight: 400;\">.<\/span><\/li><li><b>Lidergo iraunkorraren<\/b> <span style=\"font-weight: 400;\">aldeko apustua egin,<\/span> <span style=\"font-weight: 400;\">ingurumen-balioak erakundearen geruza guztietan, estrategietan eta eguneroko zereginetan integratzen dituena, ingurumenarekiko eta pertsonen osasunarekiko errespetua enpresaren filosofiaren oinarrizko zutabe bihurtuz.<\/span><\/li><li><span style=\"font-weight: 400;\">Sektoreko<\/span> <b>ziurtagiri espezifikoak<\/b> <span style=\"font-weight: 400;\">hartzea<\/span> eta ingurumen- eta gizarte-jardunbide arduratsu berberak betetzen dituzten enpresa hornitzaileekin lankidetzan aritzea. <\/li><\/ul><p>Eta <b>ingurumena kudeatzeko sistemak<\/b> <span style=\"font-weight: 400;\">ezartzearen abantailen artean<\/span> <span style=\"font-weight: 400;\">Ez ditu soilik ingurumen-arauak eta arauak betetzea, baliabideen eraginkortasuna, ustiapen-kostuak murriztea, etab. Enpresaren biziraupenerako ezinbesteko bi elementu ere: <\/span><\/p><ul><li><span style=\"font-weight: 400;\">Iraunkortasunaren aldeko apustua, egungo hamarkadako herritarren balio eta itxaropenekin bat egiten duena, bere<\/span> <b>markaren<\/b> <b>ospea<\/b> <span style=\"font-weight: 400;\">eta<\/span> <i><span style=\"font-weight: 400;\">enpresaburuen marka<\/span><\/i> hobetuz <span style=\"font-weight: 400;\">.<\/span><\/li><li><span style=\"font-weight: 400;\">Produktu, prozesu eta zerbitzuetan berrikuntza sustatzen duten irtenbideen behin betiko konpromisoa, baita erantzun eraginkorrak laguntzeko garapena eta ikerkuntza ere.<\/span><\/li><\/ul><p><span style=\"font-weight: 400;\"> <\/span><span style=\"font-weight: 400;\">Azken finean, erakundeak merkatuaren ez ezik, herritarren eskakizunen erdigunean jartzea da.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-85cddb2 elementor-align-center elementor-widget elementor-widget-button\" data-id=\"85cddb2\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-lg\" href=\"https:\/\/www.i3s.es\/eu\/harremanetan-jarri\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">GEHIAGO JAKIN NAHI?<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>SAPek nazio eta nazioarteko kontabilitate arauetan oinarritzen da. Tokiko zerga araudira egokitzeko duen gaitasunak balizko barne- eta kanpo-ikuskaritzak errazten ditu. <\/p>\n","protected":false},"author":3,"featured_media":36829,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[283],"tags":[299,337,319,336],"class_list":["post-36836","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-i3s-bloga","tag-betetzea","tag-erp-eu","tag-izerdia-eu","tag-s4-hana-eu"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.i3s.es\/eu\/wp-json\/wp\/v2\/posts\/36836","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.i3s.es\/eu\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.i3s.es\/eu\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.i3s.es\/eu\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.i3s.es\/eu\/wp-json\/wp\/v2\/comments?post=36836"}],"version-history":[{"count":1,"href":"https:\/\/www.i3s.es\/eu\/wp-json\/wp\/v2\/posts\/36836\/revisions"}],"predecessor-version":[{"id":36837,"href":"https:\/\/www.i3s.es\/eu\/wp-json\/wp\/v2\/posts\/36836\/revisions\/36837"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.i3s.es\/eu\/wp-json\/wp\/v2\/media\/36829"}],"wp:attachment":[{"href":"https:\/\/www.i3s.es\/eu\/wp-json\/wp\/v2\/media?parent=36836"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.i3s.es\/eu\/wp-json\/wp\/v2\/categories?post=36836"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.i3s.es\/eu\/wp-json\/wp\/v2\/tags?post=36836"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}