Huella de carbono de organización

What an organisation's carbon footprint is

An organisation's carbon footprint is the total quantification of greenhouse gases (GHG) emitted directly and indirectly by a company or entity's activities over a given period, usually a year. It is expressed in tonnes of CO2 equivalent (tCO2e) and is the starting point for any emissions reduction strategy or climate neutrality commitment.

The calculation is structured into three scopes under the international GHG Protocol and ISO 14064-1 standards: Scope 1 (direct emissions from owned sources, such as vehicle fleets or boilers), Scope 2 (indirect emissions from purchased electricity and energy), and Scope 3 (indirect emissions across the value chain: suppliers, transport, waste, employee travel).

Regulatory framework in Spain

Spanish Royal Decree 214/2025, of 18 March, which develops the country's climate change and energy transition legislation, establishes the obligation to calculate the carbon footprint annually and prepare an emissions reduction plan for:

• Companies that prepare consolidated accounts.
• Capital companies with more than 250 employees that meet at least two of these three criteria over two consecutive financial years: consolidated assets exceeding €20 million, turnover exceeding €40 million, or classification as a public interest entity.
• Government ministries, autonomous bodies and managing entities of the Spanish General State Administration.
• Events with more than 1,500 attendees.

The mandatory calculation includes at least Scope 1 and 2, with non-significant emission sources excludable when total exclusions do not exceed 5% of the total. Scope 3 will become mandatory for public entities from 2028; for other organisations it remains voluntary, although increasingly required by clients and supply chains.

Why non-obligated companies should calculate it anyway

Although SMEs are not obligated under Spanish Royal Decree 214/2025, calculating the carbon footprint brings concrete competitive advantages:

• Access to public tenders, where authorities increasingly value verifiable climate commitment from suppliers.
• A common requirement imposed by large clients who need to report their own Scope 3 emissions and include their suppliers in that chain.
• Access to financing and grants that prioritise organisations with a calculated footprint and reduction plan.
• Improved energy efficiency and cost reduction from identifying avoidable emission sources.

How it is calculated

The process follows a standardised methodology under the GHG Protocol and ISO 14064-1:

1. Definition of the organisational boundary: which facilities, activities and subsidiaries are included in the calculation.
2. Identification of emission sources in each scope: fuel consumption, electricity, climate control, vehicle fleet, waste, employee travel, purchased goods and services.
3. Collection of activity data (kWh consumed, litres of fuel, kilometres travelled) from invoices and internal records.
4. Application of official emission factors, published by the relevant national greenhouse gas inventory and climate change office.
5. Calculation and verification of the total result in tonnes of CO2 equivalent, with verification by an accredited body when required by regulation.
6. Preparation of the reduction plan with a quantified five-year target, aligned with the Paris Agreement.

Voluntary registration with the Spanish Climate Change Office

Private companies can register their carbon footprint voluntarily and free of charge with the register managed by the Spanish Climate Change Office. Registration grants an official seal from the Ministry for Ecological Transition that certifies the organisation's environmental commitment and can be positively valued in public procurement processes.

Common calculation mistakes

The most common issues we find when reviewing carbon footprint calculations are:

• Poorly defined organisational boundaries, omitting subsidiaries or facilities that should be included.
• Use of generic or outdated emission factors instead of those officially published by the relevant authority.
• Confusion between Scope 2 calculated using the location-based method and the market-based method, which produce different results depending on the contracted energy mix.
• Reduction plans without quantifiable targets or a clear timeframe, making later verification difficult.
• Failure to document data sources or methodology, complicating external verification when required.

Why choose Ideas Medioambientales

We calculate the carbon footprint of organisations in any sector under the GHG Protocol and ISO 14064-1, with a documented and traceable methodology. We help you whether your company is obligated under Spanish Royal Decree 214/2025 or you want to calculate it voluntarily to access tenders, financing or client requirements. We integrate the calculation with the rest of our corporate sustainability services: sustainability reports, water footprint assessments and equality plans.

Tell us about the size and activity of your organisation and we'll tell you whether you are required by regulation to calculate it and what scope of calculation you need.