Spain has launched a bold new climate emergency plan that mandates carbon emissions reporting for businesses, marking a significant step toward greater corporate accountability and climate transparency.

Effective from 2026, companies operating in Spain must report their Scope 1 and Scope 2 greenhouse gas emissions, using data from the 2025 fiscal year. Scope 3 emissions, which account for indirect emissions across the value chain, will become mandatory starting in 2028. In addition to reporting, companies are required to submit five-year carbon reduction plans, also based on 2025 benchmarks.

The policy is formalized under Royal Decree 214/2025 and aims to shift emissions reporting from a voluntary practice to a legal obligation. A national carbon footprint registry will be established, incorporating CO₂ absorption projects and promoting support for blue carbon initiatives. The government is also strengthening coordination between regional and national climate monitoring systems.

Beyond corporate reporting, the plan introduces a wide array of climate resilience measures. These include the creation of a new State Agency for Civil Protection and Emergencies, the development of a nationwide network of climate refuges, tighter restrictions on forest and land use, and limitations on construction in high-risk zones.

These actions are in direct response to Spain’s escalating climate risks, including recent wildfires that burned more than 300,000 hectares during the summer. The government is also committing €32 billion toward investments in renewable energy, green hydrogen, and clean technology as part of its broader climate transition.

By mandating emissions disclosures and integrating climate resilience into national infrastructure, Spain is positioning itself as a leader in proactive climate governance. The new requirements will also help businesses align with broader EU sustainability frameworks, while addressing the urgent environmental challenges facing the country.

资料来源

https://esgnews.com/spain-makes-carbon-reporting-mandatory-in-new-climate-emergency-plan/