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

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Glossary

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Environmental Sustainability Indicators (KPIs)

Environmental sustainability indicators (KPIs) are quantitative metrics that enable an organisation to evaluate its environmental performance in relation to its activities, products or services. They provide information on the use of natural resources, greenhouse gas (GHG) emissions, waste generation and other key sustainability dimensions.

Types of KPIs in carbon footprint measurement

The choice of indicators depends on each organisation and its objectives. In measuring the carbon footprint, the most common ones are organised by scope.

Direct emissions (Scope 1)

  • CO₂ equivalent emissions from fossil fuel consumption (natural gas, propane, petrol, diesel).
  • Emissions from industrial processes.
  • Emissions of other GHGs (methane, nitrous oxide, etc.).

See the detail in Scope 1 emissions.

Indirect energy emissions (Scope 2)

  • Electricity consumption (kWh).
  • Emissions associated with electricity consumption based on the emission factor.
  • Thermal energy consumption (steam, hot water) and associated emissions.

More information in Scope 2 emissions.

Indirect value chain emissions (Scope 3)

  • Emissions from product transport and distribution.
  • Emissions from business travel.
  • Emissions from product use and end of life.
  • Emissions from waste management.

These are covered in Scope 3 emissions.

Sector-specific examples

KPIs are adapted to each activity:

  • Manufacturing: carbon intensity per unit of product, water consumption per unit and percentage of recycled waste.
  • Energy sector: emissions per kWh generated, percentage of renewable energy in the mix and installation efficiency.
  • Transport: emissions per kilometre travelled, fuel consumption and percentage of electric vehicles in the fleet, aligned with sustainable transport.
  • Construction: carbon footprint of materials, building energy consumption and management of construction and demolition waste.

Benefits of using environmental KPIs

  • Improved environmental efficiency and reduced operating costs.
  • Compliance with environmental regulations and access to incentives.
  • Enhanced corporate image and brand reputation.
  • Greater access to responsible investment and financing.
  • Stronger relationships with stakeholders.

Why KPIs are key to the carbon footprint

Indicators are the foundation for managing the carbon footprint, as they enable:

  • Quantifying emissions using recognised methodologies such as the GHG Protocol and ISO 14064.
  • Identifying areas for improvement and prioritising the most effective reduction measures.
  • Setting SMART objectives (specific, measurable, achievable, relevant and time-bound).
  • Monitoring progress through continuous monitoring and improvement.
  • Communicating performance with verifiable data, in line with the transparency required by frameworks such as ESRS E1.

At Manglai we help companies define and measure their sustainability indicators, calculate their carbon footprint and prepare their sustainability information. Discover how Manglai can help you.

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Related terms

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Value Chain Traceability

Value chain traceability makes it possible to track every stage of a product's life cycle, from raw material to end of life. It is key to measuring scope 3 emissions and complying with due diligence regulations.

Value Chain

Discover how the value chain impacts your company's carbon footprint. Learn to identify and reduce emissions at every stage of the life cycle of your products with Manglai.

Science-Based Targets (SBT)

Science-based targets (SBT) are emission reduction goals aligned with climate science and the Paris Agreement, validated by the SBTi initiative.

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