In 2025, Spain transformed its corporate sustainability landscape with the enactment of Royal Decree 214/2025. Carbon reporting is now a legal requirement, impacting thousands of organizations—from large private companies and public institutions to event organizers managing significant gatherings.
What Does the New Regulation Demand?
- Mandatory Scope 1 and 2 Emissions Reporting: Starting with the 2026 reporting cycle (for 2025 data), companies must disclose greenhouse gas emissions from direct operations and purchased energy.
- Scope 3: voluntary for most organisations under RD 214/2025 (but required for some public bodies from 2028). The Decree makes Scope 1+2 mandatory for the organisations in scope and allows (and supports) voluntary registration of Scope 3 emissions. Public sector bodies are required to include Scope 3 in the footprint for 2028 and thereafter. Organisations should nonetheless prepare for fuller value-chain reporting given parallel EU developments and procurement expectations.
- Five-Year Reduction Plan: Organizations must adopt a quantified greenhouse gas reduction objective with a time horizon of at least five years, beginning with the 2025 footprint (to be reported in 2026). The plan must align with Spain’s climate objectives and the Paris Agreement.
- Public Disclosure: Emissions data and reduction plans must be made publicly available, either on the company’s website or through Spain’s National Carbon Register. According to the Ministry’s guidance, disclosure should follow the same timeline as non-financial reporting — within six months of the fiscal year-end — and information must remain accessible for five years.
- Compliance risks and procurement: The Decree itself does not set detailed fines, but failing to meet legally required disclosures can have administrative or reputational consequences and may affect how organisations are assessed in public procurement processes. Companies that depend on public contracts should ensure timely compliance and monitor implementing rules and procurement criteria.
Who Needs to Report?
If your company is already publishing an EINF report (or will fall under CSRD once transposed), you are almost certainly required to comply. The law targets companies with:
- Large enterprises with more than 250 employees, assets exceeding €20M, or turnover exceeding €40M for two consecutive years.
- All public sector entities, expected to lead by example in their climate accountability.
- Event organizers responsible for gatherings with over 1,500 attendees, covering emissions from venues, logistics, and associated activities.
Step 1: Understand and Implement the New ESG Reporting Requirements
Royal Decree 214/2025 requires businesses to:
- Collect precise carbon emissions data for Scopes 1 and 2 starting immediately, with Scope 3 reporting mandated by 2028.
- Prepare greenhouse gas inventories according to the Greenhouse Gas Protocol or ISO 14064-1:2018,integrating with emission factors published by Spain’s Ministry for accuracy.
- Develop, disclose, and actively manage five-year, quantified carbon reduction plans aligned with national climate objectives.
Companies must act swiftly to assess existing emission data, identify gaps, and align methodologies with the decree to ensure timely, accurate disclosures and avoid regulatory risks.
Step 2 — Build a Robust GHG Inventory Using Official Criteria (Scopes 1 & 2 Mandatory)
Design your inventory once—reuse everywhere.
Royal Decree 214/2025 points companies to Spain’s official carbon register (Registro de Huella de Carbono) for calculation criteria and requires the official emission factors where compatible with corporate reporting rules. Adopt that methodology to avoid recalculation later.
Scope coverage
- Scope 1: Direct emissions (stationary and mobile combustion, process gases, fugitive refrigerants).
- Scope 2: Indirect emissions from purchased electricity, heat, steam, or cooling (apply market- or location-based factors per the register’s guidance and available factors).
- Scope 3 (voluntary under this obligation): Prioritize material categories (e.g., purchased goods & services, upstream transport) for risk and readiness, but note the decree’s core requirement is Scopes 1 & 2.
Data & documentation practices
- Data sources: utility invoices, fuel logs, meter data, procurement systems, refrigerant top-up logs.
- Evidence pack: retain copies of invoices, meter reads, and calculation workbooks to support assurance and future regulatory checks.
- Boundaries: set organizational and operational boundaries consistent with the national register’s approach.
- Consistency & controls: version control, audit trails, and change logs.
Step 3 — Publish a 5-Year Reduction Plan and Keep It Public
Minimum content for the plan
- Quantified GHG target over ≥5 years (e.g., “-42% Scope 1+2 by 2030 vs. 2024”)
- Measures & investments (energy efficiency, renewable PPAs, fleet electrification, refrigerant management)
- Alignment with Paris/2050 climate neutrality
- Governance & progress monitoring (KPIs, cadence, accountability)
Publication and timing
Under Spain’s Royal Decree 214/2025, companies must disclose their carbon footprints and reduction plans within six months of fiscal year-end. This can be done either through Spain’s national carbon register—offering official recognition with a carbon reporting label—or via publication on company websites or sustainability reports.
How EcoActive Can Help Spanish Companies Navigate ESG Compliance
Navigating Royal Decree 214/2025 can be complex, but EcoActive ESG offers expert solutions designed for the Spanish regulatory environment:
Comprehensive Emissions Data Management
Efficiently calculate, organize, and monitor Scope 1, 2, and 3 emissions, preparing businesses well in advance of the expanding reporting requirements.
- Standards-Aligned Reporting
Ensure full compliance with the Greenhouse Gas Protocol and ISO 14064-1:2018, streamlining regulatory filings and enhancing investor and stakeholder trust. - Reduction Plan Development and Tracking
Build measurable reduction strategies with dynamic progress tracking to meet and exceed Spain’s climate goals. - Automated, Streamlined Workflow
Reduce administrative overhead with integrated reporting workflows adaptable to both national and EU-level ESG mandates. - Audit-Ready
Every number is traceable, version-controlled, and reviewable for third-party assurance. - AI-Powered Compliance
Harness artificial intelligence to automate complex data collection, reporting, and risk mapping—turning regulatory pressure into actionable insights. - Process-Driven Reporting
Follow structured, repeatable workflows that keep every disclosure audit-ready and aligned with both Spanish and EU sustainability standards. - Efficiency First
Reduce manual effort, cut compliance costs, and save valuable time with end-to-end automation. - XBRL from the Start
Ensure accuracy and consistency with integrated XBRL tagging built directly into the workflow, making regulatory filings seamless. - InDesign Integration
Export reports seamlessly into InDesign for professional layouts and compliance-ready formatting. - Free Integrated GHG Calculator
Calculate Scope 1 and 2 emissions using official Spanish emission factors, ensuring accurate, audit-ready data and simplifying early reporting.
EcoActive transforms ESG compliance from a challenging requirement into a competitive advantage, helping Spanish companies accelerate their journey towards sustainability leadership.
Path to Compliance and Sustainability
Royal Decree 214/2025 is a landmark push to embed climate responsibility into Spanish business culture. Companies that embrace the three essential steps—aligning reporting, strengthening governance, and leveraging technology—position themselves to comply effectively and lead sustainably. Partnering with innovative platforms like EcoActive ensures Spanish businesses turn regulatory challenges into long-term opportunities for growth and resilience.
đź“ž Ready to understand how EcoActive can support your company with RD 214/2025 compliance? Book a discovery call with our team today.
