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

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Glossary

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Guarantees of Origin (GO)

A Guarantee of Origin, known by its acronym GO, is an electronic certificate proving that a defined unit of energy, usually 1 MWh, was produced from renewable sources. It allows an end consumer to claim that their electricity consumption comes from renewable energy, and it also applies to renewable gas, hydrogen or heating and cooling.

It is the European Union's instrument for disclosing the origin of energy, governed by Article 19 of the Renewable Energy Directive (RED II and its revision RED III).

How they work

GOs are issued, transferred and cancelled in national registries. One of their key features is that they can be traded separately from the underlying physical energy, in what is known as unbundled certificates. This means the renewable attribute and the physical electrons travel through different channels.

Each certificate is unique and traceable, and is typically valid for twelve months from the production of the energy. It is therefore important to clearly distinguish the GO, which is a tracking and disclosure instrument, from the physical supply of renewable electricity, which is a separate contract.

Who administers them

GOs are administered nationally, through each country's competent authority. At European level, the Association of Issuing Bodies (AIB) operates the European Energy Certificate System (EECS), which enables cross-border transfers between registries with a common technical standard.

Regulatory framework and updates

The RED III revision has been transposed into the national law of Member States around 2025. In addition, by 30 June 2025 the European Commission was due to deliver a first assessment of how the Guarantees of Origin system is functioning. For hydrogen there is the CertifHy scheme, recognised by the Commission.

Relationship with emissions reporting

GOs are the basis for calculating Scope 2 under the market-based method of the GHG Protocol. They are the European counterpart of US Renewable Energy Certificates (RECs), and both belong to the family of energy attribute certificates. They also differ from carbon market instruments such as the emissions market, since GOs certify the origin of energy, not emission allowances.

What it means for your company

  • If you want to claim renewable consumption in your Scope 2, you need to back it with GOs cancelled in your name.
  • Assess the quality and provenance of the certificates, not just their price.
  • Remember that buying GOs is not the same as physically receiving renewable electricity.

How Manglai helps you

Using Guarantees of Origin well requires accounting for your energy rigorously and documenting your Scope 2 in a traceable way. Manglai helps you structure and calculate your carbon footprint so that your renewable consumption claims are solid. Talk to our team and put your energy reporting in order.

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