Spain has just published Decree 214/2025, which establishes the obligation to calculate the carbon footprint.
Royal Decree 214/2025, dated March 18, was announced today, a new regulation that requires certain companies to calculate their carbon footprint and to prepare and publish greenhouse gas emission reduction plans. This measure is aimed at reinforcing environmental responsibility and promoting more sustainable business practices within the framework of European regulations.
The decree is mainly addressed to companies that prepare consolidated accounts and to capital companies that, having an average number of employees of more than 500, are considered to be public interest entities. In addition, it includes those companies that meet the condition to be considered large companies. It is important to note that this regulation does not extend the group of companies to which it applies, remaining within the previously established criteria.
Among the key aspects of the Royal Decree is the requirement that each reduction plan must include, as a minimum, a quantified emissions reduction target. This target must be defined over a time horizon of at least five years and be accompanied by the measures necessary to achieve it. This plan must be aligned with the Paris Agreement and contribute to the goal of achieving climate neutrality in Europe by 2050.
The decree also establishes the obligation of transparency: the companies concerned must make available to the public, free of charge and accessible through their Internet portal, information on their carbon footprint and emission reduction plan. This information should also be integrated into the corresponding sustainability report, thus facilitating access to key data on the company’s environmental practices.
On the other hand, the registration of these plans in the carbon footprint registry is voluntary and will always be done at no cost to the companies. Regarding the calculation of the carbon footprint, use will be made of the emission factors published in the registry portal, in accordance with the provisions of articles 6.4 and 6.5 of the decree. These documents include lists of factors for scopes 1, 2 and, as far as possible, for scope 3, in addition to the necessary conditions for the inclusion of indirect emissions.
Finally, the obligations contemplated in this regulation will enter into force according to the calendar established by Law 11/2018 or its subsequent amendments, adapting according to the type of organization. This Royal Decree is undoubtedly an important step towards sustainability and transparency in environmental management within the business environment.
The publication is available through the link below
https://www.boe.es/boe/dias/2025/04/12/pdfs/BOE-A-2025-7439.pdf