Explanatory note with update of Royal Decree 214/2025. Ministry for the Ecological Transition and the Demographic Challenge.

The Ministry clarifies that companies with more than 250 workers that are entities of public interest, or that for two years comply, unless the total of the assets is greater than 20,000,000 euros or that the net amount of the annual turnover exceeds 40,000,000 euros, are obliged. They will have to calculate the carbon footprint of the organization and must develop a reduction plan.