Corporate climate disclosure obligations under Spanish law

2025-09-29T12:39:00
Spain European Union
Entities will be required to report on climate change financial risks, calculate their carbon footprint and publish an emissions reduction plan

Corporate climate disclosure obligations under Spanish law
September 29, 2025
On 2 September, the Spanish government proposed a State Pact Against the Climate Emergency (Pacto de Estado frente a la Emergencia Climática) to enhance how public administrations address extreme climate events. This pact includes 10 commitments or measures to improve adaptation, mitigation, response and recovery mechanisms. 

This proposal is framed within a broader regulatory context: the Spanish Council of Ministers’ climate emergency declaration of 21 January 2020 (in line with the European Parliament’s resolution of 28 November 2019) and Act 7/2021, of 20 May, on Climate Change and Energy Transition. 

See complete article at: Forward Law Review, 29 September 2025. 

September 29, 2025