Introduction
In a world increasingly aware of the importance of sustainability and the fight against climate change, government regulation plays a crucial role in promoting responsible business practices. The new Real Decreto 214/2025 (Royal Decree 214/2025), published in BOE-A-2025-7439, is an example of how public policy can push companies to adopt measures to reduce their environmental impact. The decree establishes the creation of the register of carbon footprint, offsetting and carbon dioxide absorption projects, as well as the obligation to calculate the carbon footprint and draw up greenhouse gas emissions reduction plans.
Companies Subject to the Obligation
Real Decreto 214/2025 affects a specific group of Spanish companies. Under article 49.5 of the Código de Comercio (Spanish Commercial Code) and article 262.5 of the consolidated text of the Ley de Sociedades de Capital (Spanish Companies Act), the companies required to comply with these new rules are those that must include material information on environmental matters in their consolidated non-financial information statement. This includes:
- Companies that prepare consolidated accounts.
- Capital companies with more than 500 employees that are considered public-interest entities or large undertakings.
These companies must calculate their carbon footprint annually and draw up a greenhouse gas emissions reduction plan. They must also publish this information in an accessible form on their website.
Scope of the Decree
The decree does not widen the group of companies subject to the obligation, but maintains the conditions, timetables and requirements set out in Ley 11/2018. It also introduces the obligation to calculate the carbon footprint and draw up a reduction plan for the ministerial departments of the Spanish central government, their autonomous bodies, the managing entities and common services of the social security system, and other entities of the state administrative public sector. These entities will be required to register annually in the register of carbon footprint, offsetting and carbon dioxide absorption projects from 2026 onwards.
Benefits for Companies
Complying with the requirements set out in Real Decreto 214/2025 can offer companies several benefits:
- Improved Corporate Image: Companies that adopt sustainable and transparent practices can improve their reputation and win the trust of their customers and business partners.
- Cost Reduction: Implementing measures to reduce the carbon footprint can lead to greater energy efficiency and, consequently, to lower operating costs.
- Access to Incentives: Some regulations and government programmes offer incentives and tax benefits to companies that meet sustainability requirements.
- Preparation for the Future: Companies that adapt to current environmental regulation will be better prepared to face future rules and market changes.
How We Can Help
At our environmental and energy consulting and engineering firm, we are committed to helping companies comply with the requirements of Real Decreto 214/2025 and adopt sustainable practices. We offer a range of services designed to make compliance with these rules easier and to maximise the benefits for your company:
- Carbon Footprint Calculation: We use advanced tools to calculate your organisation's carbon footprint and provide detailed reports.
- Preparation of Reduction Plans: We work with your team to develop greenhouse gas emissions reduction plans that are effective and feasible.
- Registration in the Register: We assist in the process of registering in the register of carbon footprint, offsetting and carbon dioxide absorption projects.
- Sustainability Consulting: We offer expert advice on sustainable practices and strategies to improve energy efficiency and reduce environmental impact.
Conclusion
Real Decreto 214/2025 represents a significant step towards transparency and sustainability in both the corporate and public spheres. Complying with these rules is not only a legal obligation but also an opportunity to improve corporate image, cut costs and prepare for the future. At our environmental and energy consulting and engineering firm, we are here to help you navigate these regulations and adopt sustainable practices that benefit both your company and the planet.
Let us keep working together for a more sustainable future! 🌱