Explanatory note on Royal Decree 214/2025, which creates the carbon footprint, compensation and carbon dioxide absorption projects register.

The note includes clarifications to take into account: the obligation applies to companies subject to reporting on non-financial aspects according to the Commercial Code and the Capital Companies Act, obliged companies must calculate the carbon footprint annually on a mandatory basis for scopes 1 and 2 and voluntarily for scope 3 and must prepare an emissions reduction plan with a compatible minimum 5-year target with the Paris Agreement.