The Importance of Carbon Footprinting: A Legal, Corporate and Internal Necessity

In a business environment where sustainability has become a strategic focus, carbon footprint measurement is no longer just a voluntary option, but a key requirement to ensure regulatory compliance, optimise resources and strengthen competitiveness. It also responds to growing stakeholder expectations for transparency and environmental responsibility.

1. Regulatory Compliance: Evolving Legal Requirements

Legislation in force and requirements

National and international regulations are driving the mandatory calculation and reporting of emissions. Among the most relevant are:

Royal Decree 163/2014 - Amendment in 2025

From 2025, companies that meet at least two of the following criteria must calculate and register their carbon footprint in Spain:

• More than 250 employees.
• Turnover in excess of 40 million euros.
• Assets in excess of EUR 20 million.

Emissions to be reported:

• Scope 1: Direct emissions generated by the company.
• Scope 2: Indirect emissions from purchased electricity.
• Scope 3: Indirect value chain emissions, progressively mandatory for non-SMEs. For SMEs, registration will be voluntary in the first years.

CSRD - Corporate Sustainability Reporting Directive

The CSRDin force from 2023, obliges large companies to submit sustainability reports from 2026, with data from 2025. The requirements include:

• Scope 1 and 2: Mandatory from the first sustainability report.
• Scope 3: Mandatory for companies with more than 750 employees; others may omit it in their first report.

Prioritisation of Scope 3

The NEIS E1 recommends that companies prioritise Scope 3 reporting according to their most material emissions. For example, a manufacturing company should focus on the impact of purchased materials while a company in the digital sector should focus on the energy consumption associated with the operation of its platform (use phase).

How Zirkel helps

Zirkel advises on the calculation and reporting of emissions, development of reduction strategies and regulatory compliance, ensuring transparency and minimising legal risks.

2. Corporate Commitment and Environmental Performance Evaluation

Commitment to sustainability not only enhances public perception, but also meets the expectations of investors and customers. Integrating environmental objectives boosts competitiveness and demonstrates leadership in corporate social responsibility.

• ESG Assessment Systems

In order to measure their environmental performance, companies use standards such as Ecovadis y GRESBThese allow for an objective and comparative assessment within the sector.

• ISO 14064 Certification

Obtaining certification ISO 14064 validates the methodology used in the measurement of greenhouse gas (GHG) emissions, reinforcing the company's credibility and transparency with investors and regulators.

• Global Goals and Science Based Targets (SBTi)

Aligning reduction strategies with the initiative Science Based Targets (SBTi) allows targets to be set on the basis of scientific criteria and in line with the Paris Agreementensuring a positive environmental impact.

How Zirkel helps

Zirkel guides companies in obtaining certifications, defining ESG objectives and adopting best practices to strengthen their sustainability strategy.

3. Internal Benefit: Efficiency and Environmental Data Management

Beyond regulatory compliance, measuring the carbon footprint improves operational efficiency and optimises resource management. Implementing an emissions monitoring and control system offers benefits such as:

• Annual emissions monitoring: Facilitates compliance with reduction targets.
• Environmental data management: It requires tools and rigorous management to ensure the accuracy, traceability and reliability of the information reported.

The Role of Software in Carbon Footprint Management

The digitisation of environmental management is key to optimising the process of measuring and reporting carbon footprint. The use of specialised software offers advantages such as:

• Automation of emission calculations: It reduces human error, streamlines reporting processes and allows for greater data accuracy.
• Integration with business management systems: Advanced platforms can connect with ERP and other corporate systems to extract real-time data.
• Automated report generation: Facilitates regulatory compliance by providing standardised reporting according to current international and national regulations.

How Zirkel helps

Zirkel collaborates with partners technology such as Manglai, Carbon Alt Delete and Dcycleemissions, offering advanced tools for emissions measurement and management. It also provides specialised training to ensure that companies maximise the impact of these solutions.

Conclusion

Calculating the carbon footprint is not only a legal obligation, but a competitive advantage that improves operational efficiency, reduces costs and strengthens corporate reputation. With the right support, companies can effectively integrate sustainability, generating a positive impact on both their environment and their business model.