What is the Carbon Footprint?
The Carbon Footprint is an indicator that measures the total amount of greenhouse gases (GHG), expressed in tons of carbon dioxide, emitted into the atmosphere as a result of human activities. In other words, it is an indicator of the environmental impact of our actions on climate change.
In 2025, sustainability and environmental responsibility are consolidated as strategic pillars for companies. Recently, Royal Decree 214/2025 established the obligation for certain Spanish companies to calculate their carbon footprint and publish greenhouse gas (GHG) emissions reduction plans. In addition, initiatives such as the Bizkaia Provincial Council's Green Transition Program offer subsidies to support these processes.
Who is obliged to calculate the carbon footprint?
According to Royal Decree 214/2025, companies are required to perform this calculation:
Have more than 250 employees and meet at least one of these conditions:
- Assets over 20 million euros.
- Turnover in excess of 40 million euros.
These organizations must calculate their Scope 1 and 2 carbon footprint (Scope 3 recommended), develop an emissions reduction plan with five-year targets and publish it in an accessible and freely available format.
The obligation is already in place, with the first calculation required in 2026 for 2025 data.
Get an estimate with the United Nations Carbon Offset Platform's online carbon footprint calculator .
Green transition program in Bizkaia: Subsidies
At the same time, the Provincial Council of Bizkaia is promoting the Green Transition Program, aimed at companies with registered offices and tax domicile in Bizkaia, with between 5 and 250 employees and in sectors such as industry, construction, transport, tourism or wholesale trade.
This program subsidizes up to 50% of the cost for external consultancies that help to realize:
- Scope 1, 2 and 3 carbon footprint calculation (recommended).
- Calculation of the carbon footprint of a product, service or event.
- Calculation of the organization's environmental footprint.
- Life cycle analysis.
The maximum grant is 10,000 euros, and the minimum grant is 1,000 euros. The deadline to apply for these grants is June 27, 2025.
Why is the carbon footprint calculated?
The advantages for companies that incorporate this calculation are numerous:
- Compliance with current regulations and preparation for future regulations.
- Access to financing, better conditions and subsidies linked to sustainability.
- Attraction and loyalty of customers and partners with environmental commitments.
- Improvement and consolidation of corporate reputation.
- Reinforcement of internal commitment to sustainability and corporate culture.
- Increased attractiveness to investors who prioritize ESG criteria (environmental, social and governance).
- Possibility of attracting talent aligned with sustainable values.
Calculate your Carbon Footprint: PKF Attest
In PKF Attest we have a proven methodology and an expert team that accompanies companies throughout the process of calculating the carbon footprint, from the definition of the scope to the development of reduction plans. Take advantage of this opportunity to transform your company towards a more sustainable and competitive model. Carbon footprinting is not only an obligation, but a path towards innovation and business resilience.
If you want to start preparing your company for this obligation or need help to access the available subsidies, do not hesitate to contact us.
