As of 2025, measuring, reducing and offsetting the carbon footprint is no longer a voluntary good practice but a legal requirement for many organizations in Spain. Royal Decree 214/2025 creates the Registry of carbon footprint, offsetting and CO₂ absorption projects, with the aim of aligning companies and administrations with national and European climate commitments.

Who is affected by this obligation?

The calculation and registration of the carbon footprint will be mandatory for:

  • Companies required to file the Statement of Non-Financial Information (EINF).
  • General Administration of the State.
  • Autonomous organizations.
  • Administrative public sector entities.

Annual calculation of carbon footprint

The measurement will be based on the official methodology of the Ministry for Ecological Transition and Demographic Challenge (MITECO) and will include:

  • Scope 1: Direct emissions of the organization.
  • Scope 2: Indirect emissions from electricity consumption.
  • Scope 3: Value chain emissions (mandatory as of 2028).

The information should be integrated into the EINF 2026 and published free of charge and accessible on all corporate communication channels.

National CO₂ offset and absorption projects.

The decree regulates projects in national territory that contribute to capture CO₂ through:

  • Land use and changes in use.
  • Sustainable forestry.
  • Blue carbon (marine and coastal ecosystems).

These projects should be additional, with clear net benefits, transparent measurement, long-term carbon storage and no negative impacts on biodiversity, water or climate.

Emission reduction plan: 5-year targets

In addition to the annual calculation, organizations should develop a greenhouse gas reduction plan with:

  • Quantified and measurable objectives.

  • Compatibility with the Paris Agreement and climate neutrality 2050.

  • Annual publication of progress and results together with footprint calculation.

We make it easy for you to comply with regulations with our Bioscore Data Platformwhich allows you to:

  • Record, calculate and compare direct and indirect emissions (scopes 1 and 2).
  • Identify key emission sources.
  • Propose customized reduction actions.
  • Integrate all the information in the EINF in a simple way.
  • Obtain a global vision of the environmental impact of each facility.

Comply with the law, boost your sustainability and improve your environmental impact. Request more information here