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Road to net zero
Sustainability news and resources, compiled and curated for you
Legislation and regulation
Spain's PRTR register: what it is, who must report and when the deadline falls
Spain's State Register of Emissions and Pollutant Sources, known as PRTR-España, is the public database where industrial facilities report each year h ...
Latest articles
Legislation and regulation
Sustainable consumption law in Spain: how it transposes the anti-greenwashing directive and the right to repair
Spain's forthcoming sustainable consumption law transposes two EU directives at once: Directive (EU) 2024/825 on empowering consumers for the green tr ...
Practical guides
Spend-based vs activity-based method in scope 3: when to use each
The spend-based method calculates emissions for a scope 3 category by multiplying spend in currency by a sector-level monetary emission factor, while ...
Practical guides
Fluorinated gases and fugitive emissions: how to calculate scope 1 refrigerant leaks
Refrigerant leaks are usually the scope 1 line item that catches people off guard in a first greenhouse gas inventory: there is no fuel invoice behind ...
Core climate concepts
Guarantees of origin and scope 2: how to account for renewable electricity
If you buy electricity with guarantees of origin, your inventory has to carry two scope 2 figures, not one . The GHG Protocol Scope 2 Guidance require ...
Legislation and regulation
CBAM timeline 2026 and 2027: authorised declarant, annual declaration and certificates
If you import iron and steel, cement, aluminium, fertilisers, electricity or hydrogen, four dates govern your calendar: since 1 January 2026 only an a ...
Practical guides
Carbon footprint of a services company: what to measure without a factory
With no factory or vehicle fleet of its own, the carbon footprint of a consultancy, a law firm, an agency or a software company concentrates in three ...
Practical guides
Limited assurance of the sustainability report: what the verifier reviews and how to prepare
Assurance over the CSRD sustainability report is, and will remain, limited assurance . Directive (EU) 2026/470 removed the planned move to reasonable ...
Legislation and regulation
CSRD transposition in Spain: where the sustainability reporting law stands
As of 7 September 2026, Spain still has not transposed the CSRD . The draft Sustainability Reporting Law (Proyecto de Ley de Información Empresarial s ...
Practical guides
MITECO emission factors in 2026: which version to use and how to apply them
Spain's Ministry for the Ecological Transition, MITECO, publishes its emission factors in early May each year , and the rule for using them is simple: ...
Legislation and regulation
EU Omnibus I Directive: What Changes for CSRD Reporting and CSDDD Due Diligence
Directive (EU) 2026/470 , published on 26 February 2026 and in force since 18 March, substantially simplifies the EU's sustainability reporting framew ...
Legislation and regulation
Mexico's Sustainable Taxonomy (TSM): What It Means for Your Company's Sustainability Reporting
Mexico's Sustainable Taxonomy (TSM) is the official system for classifying which economic activities count as sustainable, developed by the Ministry o ...
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