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In Spain, despite the increasing discussion on innovation in working conditions such as telecommuting, family reconciliation, flexible schedules, or a 4-day work week, these concepts are still challenging to integrate into our routines and, above all, into our corporate culture or mindset.

The recent Housing Law introduces personal income tax (IRPF) tax incentives for new rental contracts for primary residences, with the aim of stimulating the supply of affordable prices. These rebates, which can reach up to 90%, came into force on 1 January 2024, but are conditional on the declaration of stressed market areas by the Autonomous Communities, none of which have done so until now.

Digital transformation has become a topic of great relevance in the business world, comparable in importance to the Industrial Revolution in its time. In fact, it is considered the continuation of the history of the industrial revolutions. The first one, 1.0, was the period of mechanization, followed by 2.0, which brought the use of electricity, and 3.0, which marked the era of computing. Now, we are living the Industrial Revolution 4.0, known as the digitalization revolution, where digital transformation is the key element. This revolution is changing the way organizations operate and how people live their lives.

It is well-known that high competitiveness and the changing market environment require organizations to quickly adapt to changes while reducing costs and ensuring the quality of their products and services. Being competitive in this environment involves revising traditional management methods, which is why we increasingly hear about 'Lean', not only in industrial sector companies but also in the service sector. Companies implementing this methodology seek to gain in terms of competitiveness, as 'Lean' is ultimately a method that helps the company focus on achieving the strategic objectives of the business.

The COVID pandemic has accelerated many of the changes that were occurring in the labor market. Consumers increasingly demand companies that are more committed to the environment, to the welfare of their workers, to promoting a balance between personal and professional life, and to social causes. It has been socially responsible companies with a clear purpose that have truly emerged strengthened from this situation. 

There is a wide variety of standards and methodologies for calculating the carbon footprint at international level, as is evident from the reports of the European Commission. 

A carbon footprint is defined as ‘the total greenhouse gases emitted by the direct or indirect effect of an individual, organisation, event or product’.