Documento de trabajo nº 18: Tendencias de reporting sobre la huella de carbono de las 50 mayores empresas españolas
Susana Leão
Alba Bala
February 2014
This study analyses the sustainability reports of the 50 largest companies based in Spain by turnover. It focuses on making a systematic description of the information related to climate, more specifically, the calculation of the corporate carbon footprint, based on the information reported in sustainability reporting. The results show that the vast majority of companies calculate their carbon footprint, mainly Scope 1 (direct emissions) and Scope 2 (indirect emissions), although many also arrive and the Scope 3 (other indirect emissions). It is extracted from this study that there are differences in the reporting of the sectors represented in the sample and that the most mature sector in the calculation of the carbon footprint is transport.