Carbon footprint in Spanish companies: results of the CEOE business survey

There is no doubt today that companies are fully aware and committed to the importance of addressing climate change. To this end, the measurement and reduction of its carbon footprint has become a priority and an essential tool to address both the obligations arising from the European Green Deal and the commitments set out in its own strategies.

 However, the uncertainty about the mandatory nature of the calculation and registration of the carbon footprint derived from the update of RD 163/2014 (submitted to public consultation in 2022) by application of Law 7/2021, on climate change and energy transition, together with the reporting requirements in this area established in Directive 2022/2464 related to the presentation of sustainability information by companies, can discourage companies from developing the methodology and use of this tool. To this context must also be added the regulatory distortion caused by the different approaches of the regional climate change laws.

This report presents the situation of Spanish companies in relation to the carbon footprint registry, analysing the degree of progress in the calculation of both direct and indirect greenhouse gas emissions and in the implementation of measures to mitigate and offset their impact.