Carbon Footprint

Corporate carbon footprint: Scopes, MITECO and

Dcycle Team · March 12, 2026 · 18 min read

Corporate carbon footprint: Scopes, MITECO and

Your company already generates the environmental data needed to measure its carbon footprint through electricity invoices, fuel records, purchasing transactions and supplier information. Those same records also help finance and operations teams understand costs, resource consumption and business risks.

The difficulty is often how that information is used. Teams collect it for an emissions inventory, request it again for a customer questionnaire and reorganise it once more for an external review. Separate files create extra work and make differences between figures harder to explain.

Dcycle structures that information once so companies can reuse it for carbon calculations, compliance evidence, savings analysis and operational decisions.

A reliable corporate carbon footprint therefore starts with more than a final emissions total. It needs clear boundaries, appropriate calculation methods and evidence that connects each result to its source.

In Spain, MITECO requirements add specific obligations for covered organisations. European frameworks introduce further requirements depending on the company, its activities and the applicable period. Understanding these differences helps teams prepare the right information without assuming that every organisation faces identical obligations.

What is the corporate carbon footprint and why it matters

What is the corporate carbon footprint and why it matters?

The corporate carbon footprint measures greenhouse gas emissions associated with an organisation’s activities within a defined boundary and period. Results are expressed in tonnes of carbon dioxide equivalent, or tCO₂e.

This unit brings different greenhouse gases into a common measurement using their global warming potentials. The inventory should identify the methodology and conversion values used.

Depending on its scope, the calculation includes direct emissions, purchased energy and relevant value-chain activities. It can cover offices, production facilities, vehicles, suppliers and the use or disposal of sold products.

An approach aligned with ISO 14064-1 helps companies organise these boundaries and document their calculations. That structure also makes the information more useful for internal analysis and external review.

Why the carbon footprint is strategic in 2026

Carbon information has several business uses beyond preparing a disclosure.

Regulatory obligations

Companies within applicable CSRD requirements need to assess the relevant ESRS climate disclosures.

Spain’s Royal Decree 214/2025 establishes calculation, reduction-plan and publication obligations for covered organisations.

Other requirements can arise from regulated activities, national legislation or contractual conditions.

Access to financing

Banks and investors may use emissions information when assessing transition risks.

Financing discussions can require evidence of reduction plans and progress.

A company’s carbon footprint is one input into a wider assessment, not an automatic determinant of financing costs.

Commercial competitiveness

Customers may request emissions information from suppliers.

Procurement teams increasingly need consistent evidence to compare alternatives.

Importers of covered goods may face CBAM obligations relating to embedded emissions.

Risk management

Physical climate risks and transition risks can affect operations, assets and supply chains.

Scenario analysis helps companies examine exposure to changing conditions.

A documented decarbonisation plan connects emissions information with proposed actions and investment decisions. Its usefulness depends on realistic assumptions, clear responsibilities and ongoing monitoring.

The business value comes from understanding where emissions originate and which decisions can change them. Measurement provides the starting point for that analysis.

The 3 scopes of the GHG Protocol

The GHG Protocol distinguishes direct emissions, emissions from purchased energy and other indirect emissions across the value chain.

These categories help companies organise their inventories without treating all activities as if they had the same ownership, data availability or reduction options.

Scope 1 emissions from owned or controlled sources

Scope 1 covers direct emissions from sources owned or controlled by the organisation, according to its chosen consolidation approach.

Typical sources include:
Fuel combustion in boilers, furnaces and generators.
Fuel used by vehicles within the organisational boundary.
Emissions from industrial processes.
Refrigerant leaks and other fugitive emissions.

For example, a company operating 50 diesel trucks that consume 500,000 litres of fuel annually would include the associated combustion emissions in Scope 1, where those vehicles fall within its boundary.

Natural gas used in an office boiler would also normally be included.

The company often has direct access to the activity records needed for these calculations. However, fuel purchases do not always equal fuel consumed during the period, and refrigerant records may require separate maintenance information.

These records also support operational analysis. Fleet managers can compare consumption across routes, while finance can examine fuel expenditure and the potential effect of efficiency measures.

Some installations face additional obligations under the EU Emissions Trading System. Those requirements depend on the regulated activity, not simply on whether the company has Scope 1 emissions.

Scope 2 emissions from purchased energy

Scope 2 covers emissions associated with the generation of purchased electricity, steam, heat and cooling consumed by the organisation.

Typical sources include:
Electricity purchased from the grid.
Purchased district heating or cooling.
Steam purchased for industrial processes.

If a factory consumes 2 million kWh of purchased electricity annually, its inventory needs to account for the associated generation emissions using the appropriate calculation method.

Two methods are important:

Location-based calculations reflect average emissions from the relevant electricity grid.

Market-based calculations reflect qualifying contractual instruments and supplier information.

The Scope 2 Guidance sets quality criteria for contractual instruments used in market-based calculations. A renewable electricity claim needs appropriate evidence; a contract label alone does not establish that the calculation is valid.

Where applicable, dual Scope 2 calculations allow companies to present both perspectives. Keeping them distinct helps teams explain whether a change comes from consumption, grid conditions or procurement arrangements.

Energy invoices can also support cost reviews and efficiency analysis. A lower market-based emissions figure does not necessarily mean the company consumed less electricity or reduced its expenditure.

Scope 3 emissions across the value chain

Scope 3 covers other indirect emissions associated with the organisation’s upstream and downstream activities.

The GHG Protocol identifies 15 categories.

Upstream categories

Purchased goods and services.
Capital goods.
Fuel- and energy-related activities not included in Scope 1 or Scope 2.
Upstream transportation and distribution.
Waste generated in operations.
Business travel.
Employee commuting.
Upstream leased assets.

Downstream categories

Downstream transportation and distribution.
Processing of sold products.
Use of sold products.
End-of-life treatment of sold products.
Downstream leased assets.
Franchises.
Investments.

For an appliance manufacturer, relevant sources may include the production of purchased steel and plastic, transport of components, electricity consumed during product use and end-of-life treatment.

The calculation requires assumptions appropriate to the product and market. Expected service life, annual use, geography and disposal routes should be documented rather than assigned a universal value.

Scope 3 can represent a substantial share of a company’s footprint, but its proportion varies by sector and business model. It should be assessed from the organisation’s actual activities rather than assumed from a general percentage.

Why Scope 3 is important and challenging

Value-chain emissions can dominate the inventory in businesses whose direct operations are relatively limited.

For financial institutions, financed emissions can be particularly significant. In retail, purchased and sold products may drive the footprint. Construction companies need to examine materials and relevant downstream activities, while technology businesses may need to consider manufacturing and product use.

Common challenges include:

Obtaining comparable information from suppliers.
Selecting factors appropriate to the activity and geography.
Distinguishing overlapping activities within the inventory.
Documenting assumptions for product use and end-of-life treatment.
Assessing the quality and boundaries of third-party information.

Understanding purchased goods emissions helps procurement teams connect transactions with the underlying materials and services. This can improve both the inventory and supplier evaluation.

Dedicated Scope 3 software can help coordinate collection and calculations. Its value depends on the quality of the inputs and the transparency of the methodology, not simply on automation.

5 practical checks before MITECO submission or assurance

1. Document the organisational boundary

Document the organisational boundary

Record the entities, facilities and activities included in the inventory.

Explain the consolidation approach, such as operational control, financial control or equity share, and apply it consistently. Acquisitions, disposals and changes in control should have documented effective dates.

This prevents teams from combining records that belong to different boundaries without recognising the difference.

2. Keep Scope 2 methods and evidence distinct

Keep Scope 2 methods and evidence distinct

Retain consumption records alongside the contractual evidence used for market-based calculations.

Document supplier factors, certificates and any residual-mix assumptions. Review their applicability to the period and electricity market concerned.

Finance and operations should also retain access to actual consumption and expenditure, so emissions claims do not replace resource-efficiency analysis.

3. Prioritise relevant Scope 3 categories

Prioritise relevant Scope 3 categories

Screen the categories and document why each is included, excluded or considered insignificant.

Invest in better information where emissions, business relevance and reduction opportunities are concentrated. Use estimates where necessary, but retain their assumptions and limitations.

A staged improvement plan is more credible than presenting every estimate as equally precise.

4. Match factors to the calculation method

Match factors to the calculation method

Record the factor source, version, geography, unit and applicable year.

Use the factors required by the relevant framework. Where an appropriate current-year factor is unavailable, document the alternative and why it is suitable.

Avoid automatically replacing historical factors whenever a database changes. Recalculations should follow the inventory’s stated policy and the applicable requirements.

5. Rehearse the evidence trail

Rehearse the evidence trail

Select several figures and trace them backwards from the final result to the calculation, activity record and original evidence.

A structured CSRD data room can help organise this review. The same approach is useful for a carbon inventory even when the company is not directly subject to CSRD.

If a reviewer cannot reconstruct the calculation, resolve the gap before submission or assurance begins.

Tip: Before submission or assurance, trace a few published figures back to the activity record, factor, calculation and original evidence. This exposes gaps while there is still time to correct them.

European requirements and their effect on carbon data

European legislation creates different obligations for different organisations and activities.

Corporate inventories, sustainability statements, regulated installation emissions and embedded emissions in imported goods are related, but they are not interchangeable calculations.

EU climate objectives

The European Climate Law establishes climate neutrality by 2050 and a reduction in net greenhouse gas emissions of at least 55% by 2030 compared with 1990.

These economy-wide objectives inform sectoral policies and regulatory measures. They do not, by themselves, impose an identical three-scope inventory obligation on every company.

Companies should identify the requirements that apply to their activities while using emissions information to assess their own transition plans and operational exposure.

CSRD and ESRS climate disclosures

CSRD establishes sustainability disclosure requirements for companies within its applicable scope. ESRS specifies the information required, including climate-related disclosures where applicable.

The original article’s thresholds and timetable should not be used as a current eligibility test. The 2026 CSRD simplification narrowed the EU scope to companies with more than 1,000 employees and net annual turnover above €450 million. Third-country groups have separate criteria.

The company must still assess national implementation, group exemptions, transitional provisions and the relevant financial year.

Where climate disclosures apply, emissions information needs appropriate scope coverage, methodologies and evidence. Sustainability statements also involve assurance requirements, but this is broader than verifying a standalone corporate carbon inventory.

Do not assume that a change in CSRD scope removes separate Spanish obligations or customer requests for emissions information.

EU ETS and carbon pricing

The EU ETS covers specified activities in electricity generation, industry, aviation and maritime transport.

Covered operators must follow their applicable monitoring, verification and allowance-surrender requirements. These are not identical to a corporate GHG Protocol inventory.

The separate ETS2 framework concerns fuel combustion in buildings, road transport and additional sectors. Its regulated entities are fuel suppliers, rather than every business consuming those fuels.

Carbon pricing can nevertheless affect purchasing costs and investment decisions. Companies benefit from connecting emissions information with fuel consumption, expenditure and operational alternatives.

CBAM and embedded emissions

CBAM addresses carbon leakage by linking covered imports with their embedded emissions.

Its definitive regime began on 1 January 2026. Covered sectors include cement, iron and steel, aluminium, fertilisers, electricity and hydrogen, subject to the applicable product codes and exemptions.

CBAM calculations follow their own rules for direct and, where relevant, indirect embedded emissions. They should not be described simply as an importer’s corporate Scope 1 and Scope 2.

Importers need to assess authorisation, emissions information, verification and certificate obligations. Procurement teams may therefore need supplier records beyond those used in the corporate inventory.

Sustainable finance and the EU Taxonomy

The EU Taxonomy classifies environmentally sustainable economic activities using defined criteria. SFDR establishes disclosure requirements for financial market participants and advisers.

Corporate emissions information can support these processes, but a low footprint does not automatically establish Taxonomy alignment.

Companies working across sustainable finance frameworks need to retain the additional evidence required for each assessment. Financing outcomes also depend on financial performance, risk, the instrument and the provider’s criteria.

A reliable inventory makes those discussions easier to support without guaranteeing preferential financing.

MITECO’s framework in Spain

Spain’s Ministry for the Ecological Transition and the Demographic Challenge manages the national carbon footprint registry through the Spanish Climate Change Office.

Companies should distinguish the obligation to calculate and publish information from the decision or obligation to register it.

The carbon footprint registry and its seal

The registry recognises organisational footprint calculations, reduction commitments and qualifying compensation.

Its seal contains three components:

Calculate, associated with an accepted footprint registration.

Reduce, associated with demonstrated reductions under the registry’s criteria.

Compensate, associated with recognised compensation arrangements.

The MITECO seal communicates these different actions. Registering a footprint does not automatically activate all three components or establish that the organisation is carbon-neutral.

For the reduction component, MITECO assesses results using its prescribed method and consecutive-year information. A reduction target alone is not evidence that the reduction has occurred. The ministry’s registration resources provide the relevant forms, calculators and supporting documentation.

Royal Decree 214/2025 and covered companies

The relevant regulation is Royal Decree 214/2025, not 214/2026.

For private companies, its scope is linked to applicable Spanish non-financial information obligations. It should not be reduced to a rule that every company exceeding any one size threshold is covered.

MITECO’s clarification note explains the assessment and confirms annual Scope 1 and Scope 2 calculations, a reduction plan with a quantified objective over at least five years, and public access to the required information. Scope 3 remains voluntary under this private-company minimum.

Adaptations to the decree’s requirements belong in information published in 2026 for financial year 2025. Publication follows the applicable non-financial statement timetable, generally within six months of year-end. There is no universal “July 2026 deadline for 2026 emissions.”

The practical implications of Royal Decree 214/2025 therefore depend on the organisation and its financial calendar. Teams should establish their own applicable deadline rather than copy a generic date.

Public bodies have different registration obligations

The decree also covers specified bodies of Spain’s General State Administration and state public sector.

Their calculation and registration timetable differs from that of private companies. Registration begins in 2026 for the 2025 footprint, and Scope 3 becomes compulsory for these covered public bodies from footprint year 2028.

Under the decree’s provisions, registration remains voluntary for covered private companies but compulsory for the specified public bodies.

Verification requirements also contain exemptions. For Scope 1 and Scope 2, these depend on organisation type and use of published official factors. Scope 3 exemptions are narrower. Check the relevant category before commissioning verification or assuming it is unnecessary.

Voluntary private-sector registration

Private companies may register to obtain official recognition and make their footprint information publicly accessible through the registry.

Registration can support customer communication or applications where programme conditions recognise it. It does not automatically guarantee access to grants, contracts or preferential treatment.

Applicants need to prepare the required inventory information, reduction plan and verification documentation where applicable. Registration should be treated as a defined submission process, not simply as uploading an emissions total.

Consistency with CSRD and other disclosures

The same source records can support MITECO preparation and ESRS climate disclosures.

However, the boundaries, scope coverage, factor requirements and publication arrangements may differ. A group inventory can also require a different geographical view from a Spanish registry submission.

Including the required footprint and reduction-plan information in an applicable sustainability statement can support the national publication obligation. This does not automatically register the company or prove that every registry condition has been met.

Design the process around shared source records and clearly documented mappings. Reuse avoids repeated collection while preserving the distinctions between outputs.

If you want to expand on Scopes 1, 2 and 3, methodologies, auditing, and carbon reporting in Spain, these resources match what finance and sustainability teams use in practice:

What is the carbon footprint?
Carbon accounting software
Carbon footprint and ISO 14064
Carbon footprint audit
Software for calculating Scope 3 carbon footprint
How and why to measure company purchases
Royal Decree 214 and carbon footprint reporting
MITECO seal
Dual reporting of Scope 2 emissions
Datadis data upload (ES)
CSRD resource hub for cross-checking disclosure expectations

Need MITECO, CSRD, and audit-ready evidence in one workflow? Book a demo and we will map your Scope 1, 2, and 3 data paths and review readiness for your reporting deadline.

Request a demo

Audit and verification of the carbon footprint

Verification assesses the inventory against specified criteria and an agreed scope.

It can be required by legislation, a registry, a contract or an assurance engagement. It can also be commissioned voluntarily to strengthen confidence in the calculation.

When verification is required

CSRD assurance, MITECO registration verification and voluntary inventory verification are different processes.

Their requirements depend on the organisation, submission and applicable rules. It is inaccurate to state that every company calculating a footprint must obtain the same independent certificate.

Likewise, SBTi target validation should not be confused with inventory verification. The initiative explains that target validation assesses proposed targets, whereas independent verification examines emissions information. Requirements should be checked against the current target standard and submission route.

Who can verify the inventory?

Select a verifier with the competence and accreditation required for the intended use.

For MITECO registration, assess the registry’s accepted accreditation routes. For a broader assurance engagement, confirm the professional requirements, engagement standard and scope.

The GHG Protocol provides accounting standards, but “GHG Protocol verifier” is not, by itself, evidence of an accreditation recognised for every submission.

Relevant standards and frameworks may include:

ISO 14064-3 for verification and validation of GHG statements.
ISAE 3000 for applicable non-financial assurance engagements.
ISAE 3410 for assurance on greenhouse gas statements.
Other applicable sustainability assurance standards.

Agree the criteria and expected deliverables before the review begins.

What a carbon footprint review examines

A carbon footprint audit examines how the result was constructed, not only whether the final arithmetic adds up. Reviewers need to understand the boundaries, inputs and decisions behind it.

Typical areas include:

Inventory boundaries

Included entities and facilities.
Consolidation approach.
Included emission sources and categories.
Exclusions and their justification.

Activity information and calculations

Consumption records and purchasing evidence.
Units and conversions.
Applied factors and global warming potentials.
Calculations and consolidation logic.
Comparability with previous periods.

Traceability

Source documents.
Changes and approvals.
Methodological decisions.
Treatment of missing information.

Scope 3 information

Supplier data quality.
Boundaries of supplied footprints.
Estimation methods.
Secondary sources and assumptions.
Product-use and end-of-life scenarios.

Limited and reasonable assurance

Limited assurance involves less extensive procedures than reasonable assurance and provides a lower level of assurance.

Its conclusion is generally expressed in negative form, indicating whether anything came to the practitioner’s attention suggesting a material misstatement.

Reasonable assurance involves more extensive procedures and a positive-form opinion. It remains assurance, not absolute certainty that every figure is error-free.

The IAASB’s assurance guidance distinguishes these levels. Companies should agree the required level rather than assuming a carbon review is identical to a financial statement audit.

Typical verification process

A verification engagement commonly includes:

Preparation of the inventory and supporting evidence.
Agreement on criteria, scope and assurance level.
Risk assessment and planning.
Review of records, methodologies and calculations.
Site visits where necessary.
Requests for clarification or additional evidence.
Communication of findings.
Corrections and assessment of their effect.
Issuance of the agreed verification or assurance statement.

The final deliverable depends on the engagement. A separate certificate is not automatically issued in every case.

Duration depends on the number of entities, inventory complexity, evidence quality and review scope. Allow time for corrections rather than relying on a universal two-to-four-week estimate.

5 common issues identified during review

1. Incorrect boundaries

Incorrect boundaries

Companies may omit an entity or apply inconsistent control assumptions.

Document which consolidation approach is used and how leases, acquisitions and joint arrangements are treated.

2. Double counting within the inventory

Double counting within the inventory

The same activity can be entered more than once or assigned to overlapping categories.

Distinguish erroneous duplication within one inventory from the expected overlap between different companies’ Scope 3 inventories across a value chain.

3. Inappropriate emission factors

Inappropriate emission factors

A factor may have the wrong unit, geographical basis, activity coverage or version.

An older factor is not automatically invalid. Its suitability must be assessed against the methodology and available evidence.

4. Unsupported Scope 3 estimates

Unsupported Scope 3 estimates

Relevant categories may be omitted without explanation, or estimates may rely on undocumented assumptions.

Retain the source, calculation method and limitations of secondary information. Explain how data quality will be improved.

5. Missing traceability

Missing traceability

A result may be numerically plausible but impossible to reconstruct.

Keep the evidence, transformation steps and approvals associated with the calculation. This also helps internal teams investigate unusual performance changes.

Catching boundary and factor issues early costs far less than a failed verification. Talk to us if you want a second pair of eyes on your evidence pack before you engage a verifier.

Talk to our team

How Dcycle connects carbon calculations with operational decisions

Managing a corporate footprint requires a repeatable process for collection, calculation, evidence, review and ongoing analysis.

Dcycle provides a data platform that structures environmental information for these uses. MITECO preparation and external disclosures become outputs from the same source records used for savings analysis, procurement and operational decisions.

A comparison of carbon accounting software should therefore examine more than the final inventory document. Companies need to test how the platform retains evidence, handles corrections and makes information available to different teams.

Centralise existing source records

Dcycle supports collection through integrations, document uploads, structured templates and supplier workflows.

Energy invoices, fuel information, travel records and purchasing transactions can be organised by entity, facility, period and activity.

This reduces the need to request the same information separately for each output. Integration coverage and update frequency should be confirmed during implementation.

Calculate emissions with documented methods

Dcycle supports calculations across Scope 1, Scope 2 and the 15 Scope 3 categories.

The calculation process connects activity information with appropriate factors and documented classifications. Supplier-specific information can be used where suitable, alongside secondary information where necessary.

Factor updates still require review. Historical results should not change silently when a database is revised.

Retain evidence and calculation history

The platform links emissions information with source records, applied factors and relevant processing history.

This helps reviewers reconstruct calculations and allows internal teams to understand why a result changed.

Evidence organisation reduces the effort involved in answering questions, but it does not replace independent verification where required.

Reuse information across frameworks

The same environmental records can support carbon inventories, ESRS climate disclosures, MITECO preparation and other applicable outputs.

Mappings should preserve differences in boundaries, calculations and evidence requirements. A shared dataset does not make every framework equivalent.

The information can also support internal dashboards, customer responses and supplier reviews without another collection round.

Connect reduction plans with actions

A reduction plan needs measurable objectives, proposed measures and responsibility for implementation.

Dcycle can help teams examine emissions hotspots and track performance over time. Companies can connect initiatives with the activity records needed to assess their effect.

For example, a fleet-efficiency initiative can be evaluated using fuel consumption, kilometres travelled and operating conditions. Emissions results can then be reviewed alongside fuel expenditure.

Prepare for verification

Quality checks can identify missing information, inconsistent units and unusual changes before external review.

Teams can organise source documents, factors, assumptions and approvals into a reviewable evidence set.

The company and verifier still need to agree on the engagement scope. Platform access and organised exports support the review rather than guaranteeing its outcome.

Turn the same record into multiple useful outputs

Consider a diesel purchase recorded for a company vehicle.

That record can support a Scope 1 calculation, a MITECO inventory, a fuel-cost review and fleet-efficiency analysis. The latter requires additional operational information, such as distance travelled and vehicle use.

If the purchase record is corrected, teams can review its effect on the connected calculations and approved outputs.

This is the practical value of structuring information once. Compliance evidence, savings analysis and operational decisions remain connected to a consistent source.

Dcycle also supports expansion from initial Scope 1 and Scope 2 work to more detailed value-chain coverage. New entities and categories should be added with documented boundaries and ownership, rather than simply increasing the volume of collected data.

Conclusion

A credible corporate carbon footprint combines clear boundaries, appropriate methods and evidence that allows results to be reconstructed.

MITECO, CSRD, EU ETS and CBAM serve different purposes. Companies need to assess their applicable obligations and retain the distinctions between corporate emissions, regulated activities and embedded product emissions.

The underlying environmental information remains valuable beyond those requirements. Fuel records can support fleet decisions, electricity information can inform investment planning, and purchasing data can help procurement teams evaluate suppliers.

Start by identifying the sources your company already holds. Confirm the inventory boundary, review the relevant requirements and test whether key figures can be traced back to their evidence.

Dcycle structures those records so teams can reuse them for compliance, savings analysis and operational decisions. If you are assessing the platform, request a demonstration using your own energy, fuel and supplier information to see how that shared process would work in practice.

The first MITECO reporting milestone is approaching fast. See how Dcycle keeps Spanish factors, GHG categories, and audit exports on one governed path.

See Dcycle in action

Frequently asked questions

Is Scope 3 mandatory in Spain under Royal Decree 214/2026?

The decree emphasizes Scope 1 and 2 calculation and a five-year reduction plan for covered entities. Scope 3 is not universally mandatory at the date of the framework described here, but it is strongly encouraged and often material for CSRD filers and large value chains. Treat Scope 3 as readiness work, not optional storytelling.

Can one dataset satisfy both MITECO and CSRD?

Yes, if you design for the stricter requirement. CSRD-aligned processes usually cover national obligations because methodologies, boundaries, and verification expectations overlap. Keep a single inventory with clear annexes that map to MITECO forms and ESRS tables so you do not rebuild numbers twice.

What do verifiers request first?

Expect organizational and operational boundary memos, factor tables with versions, consumption evidence, and change logs for methodology. For Scope 3, reviewers prioritize category coverage decisions, supplier data quality tiers, and documentation of estimates.

Where does MITECO publish official factors?

Use factors issued or endorsed by the Spanish Climate Change Office for MITECO compliance, aligned with your reporting year and activity types. Pair them with GHG Protocol category logic so international stakeholders accept the same story.

How does Dcycle support this workflow?

We centralise activity data, factors, and evidence so you can export verification packs and multi-framework reports without duplicate spreadsheets. Request a demo to review your Scope coverage and assurance path.

Carbon FootprintSustainabilityCompliance

From data to impact: use narrative to lead in ESG

Learn how to build an ESG narrative that is evidence-based, decision-oriented, and ready for CSRD, assurance, and stakeholder scrutiny.

Landfill and incineration tax in Spain: Ley 7/2022 guide

Learn how Spain's landfill and incineration tax works under Ley 7/2022: rates, Modelo 593, who pays and how to cut waste tax exposure.

Guide to Spain's fluorinated gas tax in 2026

Learn who pays Spain's fluorinated gas tax, how to calculate it, when to file Form 587 and which controls reduce tax and compliance risk.

30-minute demo

See it with your own data.

Thirty minutes with our team. We show you how your data would come in, and what you would get out.