Decarbonisation plan: how to create and implement it in your company

A decarbonisation plan is the document that sets out how a company will reduce its greenhouse gas emissions over time: what it emits today, what targets it sets, the measures it uses to reach them and how it tracks progress. It is the tool that turns climate commitment into concrete, measurable action.

In this article we explain what decarbonisation is, how to build a plan step by step and how it fits with the Spanish and European regulatory framework in force in 2026.

What is decarbonisation?

Decarbonisation is the process of reducing carbon emissions, especially carbon dioxide (CO₂), associated with an organisation's activity. It involves a transition towards cleaner, renewable energy sources and the adoption of technologies and practices that minimise the carbon footprint across all processes.

It is a key process for tackling climate change and its effects, but also an opportunity: it improves efficiency, cuts energy costs, anticipates regulatory demands and strengthens reputation with customers and investors.

The decarbonisation framework in Spain and the EU

Any corporate plan sits within a national and European trajectory worth knowing:

• European target. The European Union is pursuing climate neutrality by 2050, with an intermediate target of reducing net emissions by at least 55% by 2030 compared with 1990 (the "Fit for 55" package).
• Spanish 2030 target. The National Integrated Energy and Climate Plan (PNIEC), in its update approved in 2024, sets a 32% reduction in greenhouse gas emissions by 2030 compared with 1990, with 48% renewables in final energy consumption and 81% renewable electricity generation.
• 2050 vision. The Long-Term Decarbonisation Strategy (ELP 2050) aims to cut emissions by 90% by 2050 compared with 1990 and offset the rest with carbon sinks.

In addition, Law 7/2021 on climate change and energy transition gives legal backing to these objectives. For companies required to report, the CSRD adds transparency requirements on transition plans and emissions.

How to build a decarbonisation plan step by step

An effective decarbonisation plan follows a logical sequence that runs from measurement to action and monitoring:

1. Measure the carbon footprint

The first step is to quantify emissions. Without a reliable inventory it is not possible to set realistic targets. The calculation should cover Scope 1, 2 and 3 emissions, following the GHG Protocol and the ISO 14064 standard. Scope 3 (the value chain) usually concentrates the bulk of the footprint, so it deserves special attention.

2. Define reduction targets

With the footprint measured, you set specific, measurable, time-bound goals. The recommended approach is to align them with science through science-based targets (SBTi), distinguishing short-term goals (around 2030) from long-term neutrality (2050).

3. Design the action plan

The plan translates the objectives into concrete measures. Among the common levers:

• Energy efficiency in facilities, processes and buildings.
• Electrification of processes and fleets, and replacing fossil fuels.
• Renewable energy, through self-consumption or green power purchase agreements.
• Logistics and supply chain optimisation.
• Supplier engagement to reduce Scope 3.

Each measure should have an owner, a timeline, an estimate of the emissions saved and a budget.

4. Execute and monitor

A plan is not static. You need to monitor key indicators, spot deviations in time and adjust the actions according to results, the new technologies available and regulatory changes.

5. Report and verify

Communicating progress with auditable sustainability reports adds credibility. Verification by an external body and, in Spain, registration in the MITECO carbon footprint registry and its Calculate, Reduce and Offset seals, reinforce transparency and avoid accusations of greenwashing.

Benefits and challenges of a decarbonisation plan

Benefits

• Cost savings from energy efficiency and reduced dependence on fossil fuels.
• Early regulatory compliance with increasingly demanding environmental regulation.
• Access to finance, both sustainable funding and public support tied to the transition.
• Reputation and competitiveness with customers, investors and talent.

Challenges

• Data quality, especially for Scope 3 and the supply chain.
• Upfront investment in cleaner technologies and processes.
• Buy-in across the whole organisation, since decarbonisation affects procurement, operations, finance and management.

Frequently asked questions about the decarbonisation plan

What is the difference between a decarbonisation strategy and a plan?

The decarbonisation strategy sets the long-term vision and objectives; the plan specifies the measures, owners and deadlines to achieve them.

Where do you start?

By measuring the carbon footprint. It is the basis on which targets are set and actions are prioritised.

Is it mandatory to have a decarbonisation plan?

Not for every company, but it is for those subject to the CSRD, which must disclose their transition plan. In addition, registration in the MITECO registry with the "Reduce" seal requires a reduction plan.

To measure, manage and reduce your emissions following the GHG Protocol and ISO 14064, you can rely on Manglai's carbon footprint platform.