Updates to the regulations on the Carbon Footprint

In recent years, carbon footprint obligations have revolved around large companies, being only a voluntary option for small and medium-sized companies. The objective was to implement a base of action to establish parameters that facilitate the entry of more agents, forming in the medium and long term a network that provides feedback based on their respective footprints and their reduction plans.

The regulatory trend on the part of MITECO clearly follows that idea; some plans and laws confirm it, such as your own National Integrated Energy and Climate Plan (PNIEC), where it attaches special importance to the reduction of tons of greenhouse gases, law 11/2018 on non-financial information and diversity, where certain companies are required to report their carbon footprint, or even to certain public procurement plans where the carbon footprint is of vital importance when requesting public tenders (Green Public Procurement Plan 2018-2025).

After the 2018 regulations (UNE-EN ISO 14064-1:2019), which makes changes compared to the previous one in 2012 (UNE-EN ISO 14064-1:2012), we can see a big step towards the objective, establishing substantial changes:

• New requirements and guidelines for classifying direct and indirect emissions: It will no longer be divided into three scopes, but its classification will be more concise, differentiating between direct and indirect emissions depending on the type.
• The old scope 3 in the carbon footprint is now mandatory. It is no longer allowed to evaluate only the previously called Scopes 1 (direct emissions) and 2 (indirect energy emissions), but criteria are established to begin to define indirect estimates other than those produced by energy in all footprints.
• The introduction of reduction plans is becoming more important. Modeling reduction plans according to how certain variables behave is beginning to be and will be a requirement in the short term.
• Organizational boundaries must be consistent with the intended use of the footprint
• Biogenic carbon treatment

It is worth noting the introduction of the obligation to define indirect emissions (Former Scope 3) in fingerprints. These emissions are the most complex to determine because they depend directly on the information provided at all stages of the value chain, and in turn, that information is only obtained if each of them has their own calculated carbon footprint or they provide the data to obtain it, something very complex to achieve.

Knowing its complexity, the New regulations require to acquire a methodology to evaluate which indirect emissions are and are not significant for the calculation, without imposing specific limits, provided that they are consistent and rigorous.

From Ideas MedioAmbiental, we echo these updates in the regulations.

Willingness to carry out carbon footprints for small and medium-sized businesses is an opportunity to demonstrate a business interest in making changes in our economy towards a low carbon one. Undoubtedly, it is very complex to form a total information network in order to truthfully control all emissions, both direct and indirect, but there are good methodologies that can estimate accurate results within the possibilities.

The results of our own footprint can be consulted in the MITECO records, and not only that, but we are already working with companies around us with a great interest in sustainability to carry out plans for reducing and recording our footprint, including a methodology based on multiregional input-output models for the calculation of indirect emissions (scope 3).

It is time to take initiative, to face climate change by moving towards a low-carbon economy and to try to translate the will to act into real activity.

For a sustainable future.