ESG & carbon reporting in Spain
Spain has some of the EU’s most active sustainability reporting requirements. Non-financial reporting began under Law 11/2018, the EU CSRD is being transposed into Spanish law (the "LEIS" bill), and since June 2025 Royal Decree 214/2025 requires large companies to publish their carbon footprint and a GHG reduction plan. SMEs typically respond to these demands using the voluntary VSME standard.
Key regulations
Spain’s transposition of the EU Non-Financial Reporting Directive, requiring non-financial statements from companies with over 250 employees that also exceed €20m in assets or €40m turnover.
Spain is transposing the EU CSRD via the Ley de Información Empresarial sobre Sostenibilidad, expanding ESRS-based reporting for large companies (timelines affected by the EU Omnibus reform).
In force since June 2025, requiring large companies and public bodies to calculate and publish their carbon footprint and prepare GHG reduction plans, reporting from 2026 for the 2025 year.
Who must report
Large Spanish companies fall under Law 11/2018 / the CSRD transposition and Royal Decree 214/2025. SMEs are generally not directly required to report, but increasingly receive ESG data requests from larger customers and banks — best answered with VSME.
Relevant frameworks
- VSME — Voluntary Sustainability Reporting Standard for SMEs
- CSRD — Corporate Sustainability Reporting Directive
- GHG Protocol — Greenhouse Gas Protocol Corporate Standard
Frequently asked questions
Is ESG reporting mandatory for SMEs in Spain?
Most SMEs are not directly required to report, but large customers and banks increasingly request ESG and carbon data. The voluntary VSME standard is the proportionate way for Spanish SMEs to respond.
What is Royal Decree 214/2025?
It is a Spanish regulation, in force since June 2025, requiring large companies and public bodies to calculate and publish their carbon footprint and adopt GHG reduction plans.