Understand the key aspects of Royal Decree 214/2025 on carbon footprint -

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Glossary

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End-of-life carbon

End-of-life carbon refers to the greenhouse gas emissions generated when a product reaches the end of its useful life. This includes processes such as incineration, landfilling, biological degradation and recycling. Traditionally overlooked in many calculations, these emissions can be a significant share of a product's total climate impact, although the proportion varies widely depending on the material and the disposal route.

In a life cycle assessment (LCA), end-of-life carbon is a crucial stage for accurately estimating a product's real carbon footprint. Sectors such as packaging, construction, textiles and electronics need to account for it in order to meet climate rules and improve their ESG reporting.

Why this emissions category matters

Including end-of-life carbon in calculations helps identify critical opportunities for improvement in design, reverse logistics and material selection. For example, a multilayer package that is incinerated after use may emit more CO2 than a recyclable one, even if its initial production is more efficient. Ignoring this stage leads to incomplete sustainability strategies and can distort product decisions.

How end-of-life carbon is measured

The calculation depends on the product's final destination and its composition. Each type of material has a different emissions profile depending on its post-consumer treatment. For example:

  • Incineration without energy recovery emits more CO2 than composting of suitable materials.
  • Mechanical recycling usually generates fewer emissions than chemical recycling, but requires clean material streams.
  • Materials with controlled biodegradability can avoid part of these emissions if the process is well managed.

To ensure consistency, the methodologies used should follow recognised standards such as the GHG Protocol and ISO 14067 for product carbon footprints (and EN 15804 for construction products). Note that the older PAS 2050 specification has been superseded and ISO 14067 is now the reference.

Application in the circular economy

End-of-life carbon is especially relevant within the circular economy. It makes it possible to assess the real effectiveness of strategies such as ecodesign, reuse and upcycling. Designing a circular product means thinking not only about its durability or modularity, but also about its climate behaviour once discarded. A growing number of consumer-goods and furniture companies now consider this parameter in product development, optimising both materials and recovery systems.

Relevance for ESG reporting

Including end-of-life carbon in ESG reports provides a complete and rigorous view of corporate climate impact. Most of the emissions generated in this phase are classified as indirect Scope 3 emissions, which makes them essential for credible net-zero strategies.

In addition, frameworks such as the CSRD in Europe push for transparency across the value chain, including the environmental impact of product use and disposal. Overlooking this phase can weaken a company's climate claims and its access to sustainable finance.

How to reduce end-of-life carbon

The most effective strategies to minimise these emissions include:

  • Eliminating non-recyclable or contaminating materials.
  • Designing for disassembly and reparability.
  • Implementing take-back and post-sale recycling systems.
  • Using materials with lower emissions at end of life (such as biopolymers or reusable metals).
  • Partnering with certified waste managers.

These measures not only reduce climate impact but can also increase the perceived value of the product, strengthen customer loyalty and improve regulatory compliance.

Towards more complete carbon accounting

End-of-life carbon can no longer be treated as a residual externality. It is a decisive category for achieving credible decarbonization commitments and for designing genuinely sustainable products. Integrating it into business strategy enables full traceability of environmental impact and opens new opportunities for innovation.

At Manglai we help companies measure their carbon footprint across the full life cycle, including the end-of-life stage, and prepare their sustainability reporting. Discover how Manglai can help you.

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