In a context marked by the climate emergency and the transition to a low-carbon economy, the construction sector, in particular, has one of the greatest environmental impacts, accounting for a significant percentage of global energy consumption and greenhouse gas emissions. This reality has driven the need for a profound transformation of building design, construction, and operation models; as a result, new regulations aim to accelerate their decarbonization.
In April 2025, the new Royal Decree 214/2025 was published in the Official State Gazette (BOE) and is presented as a key component of this strategy. It establishes the obligation for certain companies to calculate, report, and reduce their carbon footprint, with the goal of accelerating the transition toward a more resilient and low-carbon building stock.
In this article, we want to help you understand what the decree establishes, how to adapt to it, and what benefits it can bring to your organization.
What does Royal Decree 214/2025 establish?
Royal Decree 214/2025, which will take effect on June 12, 2025, aims to regulate the recording and tracking of the carbon footprint of certain companies in Spain, establishing the obligation to measure, report, and reduce greenhouse gas emissions.
Which companies does it specifically target?
It applies to companies that are required to submit a non-financial report in accordance with current regulations:
- Companies that prepare consolidated financial statements
- Corporations with an average number of employees during the fiscal year exceeding 500
- Companies that are considered public-interest entities or meet the criteria to be classified as large companies
- In addition, this includes the General State Administration, autonomous agencies, and Social Security management entities
New provisions of Royal Decree 214/2025 regarding the carbon footprint
- It requires companies in Scopes 1 and 2 (direct and indirect energy-related emissions)to calculate and update their carbon footprint annually using recognized methodologies (GHG Protocol, ISO 14064, etc.). Scope 3 emissions (indirect) are voluntary but strongly recommended.
- It requires the development of a reduction plan with a quantified five-year target, which must include:
- Specific emission reduction targets.
- Specific measures to be implemented to achieve these targets.
- Defined timelines for implementing these measures.
- Monitoring indicators to assess progress.
- Companies are not required to register in the carbon footprint, offset, and carbon dioxide absorption projects registry, but they are required to disclose information about their carbon footprint and their reduction plan. The Ministry for Ecological Transition and the Demographic Challenge will establish the necessary mechanisms to facilitate registration in the registry in the event that it is requested on a voluntary basis.
Implementation Timeline
The Carbon Footprint Royal Decree establishes phased deadlines:
- June 12, 2025: the decree takes effect.
- January 2026: first submission of calculations for companies with a fiscal year ending in 2025.
- 2028: Implementation of Scope 3 for public entities
How can companies adapt?
The key to adapting to these regulations is not to view them as a burden, but rather as an opportunity to grow and professionalize the company’s own sustainability strategy.
Key steps to comply with Royal Decree 214/2025:
- Develop a clearsustainability and decarbonization strategy aligned with national and European climate goals.
- Apply recognized methodologies for calculating the carbon footprint: GHG Protocol, ISO 14064, LEVEL(s).
- Collaborate with specialized consulting firms or use digital monitoring and reporting tools.
- Set reduction targets and establish indicators to assess progress.
- Communicate the results through ESG reports, sustainability reports, or in the annual report.
Why should I calculate my company’s carbon footprint?
Calculating your company’s carbon footprint is essential because:
- It identifies sources of emissions and opportunities for savings
By systematically measuring your Scope 1, 2 (and, where applicable, 3) emissions, you know exactly where the highest energy consumption is concentrated and can prioritize investments (upgrading HVAC equipment, improving building envelope, adopting renewable energy sources) to maximize return on investment and efficiency.
- It ensures compliance with regulations and helps avoid penalties
Regulations such as Royal Decree 214/2025 or non-financial reporting requirements (Art. 49.5 of the Commercial Code and Art. 262.5 of the Corporate Governance Act) require large companies to report their emissions. Being proactive allows you to adapt your processes without last-minute rushes.
- Access green financing and better terms
European funds (Next Generation EU), “green” loans, or bank credit lines linked to sustainability KPIs favor companies with a known carbon footprint and reduction plans.
- Enhance your reputation and build trust with investors and customers
Demonstrating transparency by measuring and reducing your carbon footprint strengthens your brand in the eyes of institutional investors, major developers, and end customers who require ESG criteria as part of their selection process.
- Optimize operating costs in the medium and long term
Measures resulting from the assessment (LED lighting, system automation, efficient water management) not only reduce emissions but also lower energy and supply costs.
- Facilitates access to sustainable certifications(
) Having a measured and managed carbon footprint is a requirement or advantage for recognized certifications such as LEED, BREEAM, DGNB, and VERDE.
Calculating your company’s carbon footprint provides strategic clarity, ensures regulatory compliance, facilitates access to cheaper capital, delivers cost savings, and enhances your corporate image—all of which translate into a sustainable competitive advantage.
How to Calculate the Carbon Footprint in the Construction Industry
The construction sector has unique characteristics that require a tailored approach to calculating its carbon footprint. At Zero Consulting, we follow a three-phase methodology that allows us to focus on reducing emissions from the early stages of the preliminary design through to the final design.
Recommended methodologies:
- Net Zero LCA, an advanced Life Cycle Assessment (LCA) platform specifically designed to evaluate and reduce the carbon footprint of construction projects. This tool is accredited by the BRE certification system and integrates with BIM models, enabling a detailed and accurate analysis of emissions throughout a building’s entire life cycle;
- GHG Protocol: an international benchmark for calculating corporate emissions;
- ISO 14064: a recognized regulatory standard;
- LEVEL(s): a European methodology specific to sustainable construction.
Variables to consider:
- Emissions from machinery and transportation (Scope 1).
- Electricity consumption on-site and in offices (Scope 2).
- Production and transportation of materials, waste generated, water used (in some cases, Scope 3).
Want to learn more about how to calculate a company’s carbon footprint? Read our article on carbon footprints in companies.
Benefits of Calculating a Carbon Footprint
Royal Decree 214/2025 represents an important step toward corporate decarbonization. Specifically for the construction sector, compliance with this regulation presents challenges, but it also opens up new opportunities to lead the shift toward more sustainable building practices.
Starting as soon as possible to measure your carbon footprint, train your team, and establish a comprehensive climate strategy will be key to complying with the regulations and improving your market position.
Would you like to calculate the carbon footprint of your company or construction project? Remember that this calculation can only be performed by ENAC-accredited entities, such as Zero Consulting.
Contact our team, and we’ll help you develop a decarbonization strategy tailored to your specific situation.