Spain has taken a decisive step in advancing its climate agenda with the publication of Royal Decree 214/2025 and the launch of its Climate Emergency Plan. Together, these measures move ESG reporting from voluntary to mandatory, requiring large companies and public institutions to measure, disclose, and reduce their carbon emissions while strengthening climate resilience.
What’s New?
Spain has introduced Royal Decree 214/2025 alongside its Climate Emergency Plan, shifting from voluntary ESG disclosure to mandatory reporting.
Key updates include:
- Mandatory Carbon Reporting: Large private entities (those with more than 250 employees, or exceeding €20M in assets or €40M in turnover) and public sector institutions must calculate and disclose their carbon footprint.
- Framework Alignment: Reports must follow ISO 14064-1:2018 or the Greenhouse Gas Protocol.
- Timeline:
- 2026: Scope 1 & Scope 2 disclosures begin (based on 2025 data).
- 2028: Scope 3 reporting becomes mandatory.
- Resilience Measures: While the decree itself focuses on carbon footprint measurement and reduction plans, Spain’s broader Climate Emergency Plan encourages companies to consider climate adaptation and resilience strategies as part of their long-term sustainability agenda..
- Reduction Plans: Entities must create measurable GHG reduction strategies, aligned with Spain’s national climate goals.
- Investment Drive: In parallel, Spain’s Climate Emergency Plan allocates substantial public funds to renewable energy and clean technology—providing supportive context for companies required to report under RD 214/2025.
Why It Matters
Spain is taking a stricter route than the EU’s Omnibus simplification package, signaling its intent to become a frontrunner in ESG compliance. Businesses operating in Spain need to act early—especially on Scope 3 emissions and credible reduction plans—to stay compliant and competitive.
How EcoActive ESG Can Support
At EcoActive ESG, we help organizations navigate new ESG regulations with ease. Our platform enables you to:
- Calculate, organize, and manage emissions data across Scope 1, 2, and 3 (useful for early preparation ahead of the 2028 mandate).
- Prepare disclosure-ready documentation aligned with the Greenhouse Gas Protocol (and, where applicable, ISO 14064-1:2018 as a recognized complementary standard).
- Develop and track reduction strategies with measurable outcomes.
- Streamline reporting workflows to meet national and EU-level requirements.
EcoActive equips companies with the tools to act early, align with Spain’s ambitious climate policies, and turn compliance into an advantage.
Book a demo to find out more.
