Templates and records · ISO 14064 · Clause 7
Greenhouse gas emissions reduction plan template
The actions through which the company commits to cutting its footprint, with a measurable target and a deadline, going beyond simply calculating it.
In one sentence
The emissions reduction plan sets a quantified target against the base year, the actions with their owner and estimated reduction, and annual monitoring; ISO 14064-1 treats mitigation activities as voluntary (clause 7), but Royal Decree 214/2025 requires the companies covered by its article 11 to draw up and publish a plan with a horizon of at least five years.
- Where the standard requires it
- ISO 14064 · Clause 7 Clauses are cited using the numbering of ISO 14064-1:2018, the current edition for organisation-level inventories. Verification is governed by ISO 14064-3:2019.
- Type of information
- Good practice Voluntary under ISO 14064-1 (clause 7); mandatory for companies covered by art. 11 of RD 214/2025
- Who fills it in
- Top management, with the footprint lead Each action has an operational owner
- When
- When it is set and in every annual inventory Reviewed when the base year changes or results drift off course
- How long it is kept
- For the full horizon of the plan Plus each year’s inventory showing progress
What the standard requires
What ISO 14064 demands and what it leaves to your judgement
ISO 14064-1 allows the organisation to plan reduction initiatives, take part in projects and set itself targets; if it does so and communicates them, it must quantify and document the reductions consistently with the inventory.
Royal Decree 214/2025 requires companies obliged to report non-financial information, and certain public bodies, to have a plan with a quantified reduction target over a horizon of at least five years, published on their website alongside the footprint.
Offsets are not reductions: if used, they are reported separately.
Structure
Fields the template should include
- Base year and reference emissions
- Quantified target, target year and scope covered
- Actions, estimated reduction and cost
- Owner and timetable for each action
- Monitoring indicator
- Annual results against the planned trajectory
- Offsets, if any, kept separate from reductions
Example
Example: the logistics operator’s 2026-2030 plan (fictitious company)
Company, people and figures are fictitious: the example only shows what a properly completed record looks like.
| Field | Content |
|---|---|
| Base year | 2023 recalculated · 6,045 t CO₂e |
| Target | Cut category 1 and 2 emissions by 30 % by 2030 |
| Action 1 | Replace 20 lorries with renewable natural gas models · fleet manager · 2026-2028 |
| Action 2 | Electricity with renewable guarantees of origin at all three warehouses · administration · 2026 |
| Action 3 | Leak-tightness check on cold stores every six months · maintenance |
| 2025 monitoring | −6.8 % against the base year, in line with the trajectory |
| Publication | Plan and footprint published on the corporate website in May 2026 |
At the audit
Mistakes auditors commonly flag
- Targets with no base year or defined scope.
- Offsets counted as reductions.
- Actions with no owner or estimate of their effect.
- The plan is not reviewed when the inventory shows deviations.
In Kimobox
How this record is kept in Kimobox
- 1Reduction targets are defined with an indicator and a base year.
- 2Reduction actions are recorded with their owner and estimated impact.
- 3Inventory history is compared year on year on the dashboard.
Frequently asked questions
What people ask us before getting started
Which companies in Spain must have a reduction plan?
Those covered by article 11 of Royal Decree 214/2025: companies required to file a non-financial information statement under the Commercial Code and the Capital Companies Act, plus certain state public bodies.
Is it the same as the CSRD climate transition plan?
No. The reduction plan sets targets and actions on the inventory; the transition plan under the European sustainability reporting standards builds it into the company’s strategy, investment and business model.
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Sources
Where each figure comes from
References to the official text in force. If a standard is revised, this page is updated and the review date says so.
- Real Decreto 214/2025, de 18 de marzo (Royal Decree creating the register of carbon footprint, offsetting and carbon dioxide removal projects, and making carbon footprint calculation and reduction plans mandatory) BOE-A-2025-7439 · 12 April 2025
- ISO 14064-1:2018 — Greenhouse gases. Part 1: Specification with guidance at the organization level for quantification and reporting of greenhouse gas emissions and removals ISO · 2018 ed.
- Greenhouse Gas Protocol — Corporate Accounting and Reporting Standard WRI and WBCSD · Revised edition