Environmental legislation

Environmental legislation is the body of laws, regulations and policies designed to protect the environment, prevent pollution and promote the sustainable use of natural resources. It seeks a balance between economic development and environmental protection, and it increasingly requires companies to measure, reduce and report their impact, starting with their carbon footprint.

What is environmental legislation?

It is the set of binding rules, adopted by governments and international organisations, that govern how human activities affect air, water, soil, biodiversity and the climate. It spans many areas, including waste management, ecosystem protection, greenhouse gas (GHG) emission control and the promotion of renewable energy. It usually operates on several levels at once: international treaties, regional law (such as EU directives and regulations), national laws and local rules.

Why it matters

• Cutting emissions: it caps or prices GHG emissions to help limit global warming.
• Protecting resources: it promotes the efficient use of water, forests and energy.
• Driving innovation: it pushes the adoption of cleaner technologies and processes.
• Public health: by reducing air, water and soil pollution, it lowers health risks.

The legal framework

International treaties

The Kyoto Protocol (1997) and the Paris Agreement (2015) are the main global climate treaties. Kyoto set binding targets for developed countries; the Paris Agreement is universal, with each country setting its own Nationally Determined Contributions (NDCs).

European Union

The EU is one of the most active legislators. Its framework includes the European Green Deal and the European Climate Law, which makes climate neutrality by 2050 binding and, since an amendment in force from April 2026, adds a 2040 target of a 90% net reduction (with -55% by 2030). Key instruments include the EU Emissions Trading System, the revised Industrial Emissions Directive (IED 2.0, Directive (EU) 2024/1785), and corporate disclosure rules such as the Corporate Sustainability Reporting Directive (CSRD), recently simplified by the Omnibus I Directive (Directive (EU) 2026/470).

Spain

In Spain, the main climate instruments are the Climate Change and Energy Transition Law 7/2021 and the National Integrated Energy and Climate Plan (PNIEC) 2023-2030. Other pillars include the Environmental Responsibility Law 26/2007 and waste rules such as Law 7/2022 on waste and contaminated soils.

Legislation and the carbon footprint

Measuring the carbon footprint is increasingly central to compliance, because many rules require companies not only to limit emissions but to report them transparently and, in some cases, to publish reduction plans. Standardised methodologies such as the Greenhouse Gas Protocol make those disclosures auditable and comparable.

Challenges and opportunities

Environmental legislation still faces obstacles: uneven harmonisation between jurisdictions, resistance from some industries, and limited enforcement resources. Yet for companies that go beyond minimum compliance and embed a proactive environmental policy, it is also an opportunity to improve reputation, save costs and access markets that reward sustainability.

At Manglai we help companies measure their carbon footprint and prepare the reporting that environmental legislation increasingly requires. Discover how Manglai can help you.