Do same songs occurring on multiple releases require different ISRC codes?

In general, no!

The ISRC code for a song stays the same no matter what album this track occurs on, assuming that the song “moves” from one release to another UNCHANGED. A new ISRC is required only if anything about the song changes (title, lyrics, instrumentation, major audio re-mastering, etc.).

When an identical recording moves from one release to another, what is needed instead of a new ISRC on the song, is a new UPC on the release… If the song with its ISRC was first on a Single which had UPC #1 and now moves over the Album with the same ISRC, it is the Album that now gets its own new UPC #2. This is how Spotify will now know that this SAME song (with its SAME ISRC Code) was released twice: once on the Single (with UPC #1) and a second time on the Album (with UPC #2).