Until recently, calculating the carbon footprint of freight transport was a badge of honor for the most committed companies. Today, January 28, 2026, the reality is radically different. With the full entry into force of Royal Decree 214/2025 and the boost of the Sustainable Mobility Law, emissions reporting has become an unavoidable legal and operational requirement in Spain.
What exactly has changed this year?
As of January 1, 2026, the rules of the game have been set for the Spanish business community. Vague estimates are no longer enough; transparency is now a license to operate.
1. Obligated companies
If your organization meets two of the following three criteria for two consecutive fiscal years, you are already under the mandatory umbrella:
- More than 250 employees.
- Turnover in excess of 40 million euros.
- Total assets of more than 20 million euros.
In 2026, these companies must publish their carbon footprint for 2025, including mandatory Scope 1 and 2.
2. The “Scope 3” factor: Transportation as a protagonist
Although Scope 3 (indirect emissions in the value chain) remains voluntary by law for many private companies, the market is dictating its own rules. Large shippers, under pressure from the European CSRD, are demanding accurate data from their carriers to complete their own reports.
Key fact: In 2026, if you are a logistics operator or carrier and cannot certify the emissions of each shipment, you run the risk of being left out of the tenders.
The importance of methodology: ISO 14083 and GLEC
Not all calculations are equal. For an emissions report to be auditable and internationally accepted, Eccofreight recommends following rigorous standards:
- ISO 14083: The definitive global standard for calculating and reporting emissions in transport operations.
- GLEC Framework: The industry standard that ensures that shipping, aviation and land transport emissions are measured under the same yardstick.
Beyond the Law: The 5-Year Reduction Plan
The regulation requires not only measurement, but also action. Obliged companies must present an Emission Reduction Plan with quantified objectives for a minimum horizon of 5 years. This means that the calculation is no longer an end in itself, but the starting point for optimizing routes, renewing fleets and opting for alternative fuels.