ESG criteria application across different sectors

Sustainability is no longer optional. It's a competitive requirement that cuts across all economic sectors, from logistics to banking, from construction to fashion and food.

Each industry faces specific challenges, but they all share a common denominator: the need to measure, manage, and report their ESG impact rigorously and traceably.

Because today, companies that cannot demonstrate their environmental, social, and governance performance with data are losing access to financing, contracts with major clients, public tenders, and qualified talent.

In this post, we show you how different sectors are applying ESG criteria in 2026: which regulations affect them, what tools they use to measure and reduce their impact, what their biggest challenges are, and who is leading the change with best practices that others can replicate.

From Euro 6 trucks to low-carbon construction materials, from sustainable banking to circular fashion, you'll see that ESG management is not an abstract concept, but an operational reality with concrete methodologies and measurable results.

And most importantly: you'll understand why having a platform that centralizes and automates your ESG data can make the difference between complying on time or falling behind.

Why ESG management varies by sector

Not all industries have the same impact or face the same regulatory pressures. A bank doesn't pollute like a cement plant, and a textile company doesn't manage the same social risks as a logistics firm.

Therefore, the application of ESG criteria must adapt to the specific context of each sector, considering:

• Characteristic emissions: transport (Scope 1 and 3), construction (embodied carbon in materials), banking (financed emissions)
• Priority social risks: labor rights in fashion, food safety, supply chain conditions
• Specific regulations: Euro standards for transport, Building Code for construction, green taxonomy for finance
• Stakeholder expectations: ESG investors, corporate clients, certifiers, public administrations

What is universal is the need for reliable and traceable data. Without rigorous measurement, there's no improvement. Without traceability, there's no credibility. And without automation, there's no efficiency.

Sustainability in the logistics and transport industry

The regulatory landscape

Logistics is responsible for a significant portion of global emissions, and European regulations are addressing this head-on:

• Regulation (EU) 2019/1242: sets CO₂ reduction targets for new trucks in 2025 and 2030
• European Green Deal: aims to reduce transport emissions by 90% by 2050
• CSRD Directive: requires large logistics companies to report emissions from their entire supply chain from 2024

In Spain, measures such as increasing the weight limit for trucks to 44 tons (approved in 2025) aim to improve logistics efficiency and reduce emissions per trip.

Measurement and reduction tools

Transport companies are implementing:

Carbon footprint measurement:

• Calculation of direct fleet emissions (Scope 1)
• Indirect energy emissions (Scope 2)
• Supplier and subcontractor emissions (Scope 3)

Reduction strategies:

• Incorporation of cleaner vehicles (electric, gas, hydrogen)
• Use of alternative fuels (biofuels, HVO)
• Route optimization through telematics and fleet management software
• Warehouse improvements (solar energy, energy efficiency)
• Green logistics (eco-driving, packaging recycling)

Current challenges

The sector faces significant obstacles:

• Diesel dependency: without effective action, logistics could represent up to 40% of global CO₂ emissions by 2050
• High costs of fleet renewal
• Insufficient infrastructure (charging points, biofuel supply)
• Sector fragmentation: many small carriers with less investment capacity
• Need for reliable data across the entire logistics chain

Pioneers and best practices

Change is underway:

• 72% of logistics clients already include sustainability objectives in their tenders
• DHL: GoGreen program with zero-emission distribution in cities
• SEUR: urban electric fleet for last mile
• Logisber and Transfesa: calculate their annual carbon footprint to outline reduction plans
• Palibex: alliances to consolidate loads and leverage the increase to 44 tons

Euro 6 trucks: technology serving clean air

Regulatory framework

The Euro 6 standard, mandatory for new trucks since 2014, has revolutionized the heavy transport industry:

Strict limits:

• Nitrogen oxides (NOx) ≤ 0.4 g/kWh (80% less than Euro 5)
• Fine particles ≤ 0.01 g/kWh

The upcoming Euro 7 standard (expected for 2027) will further tighten these limits and measure emissions under real-world conditions.

Many countries incentivize the retirement of old trucks and create low emission zones that prohibit access to polluting vehicles.

Implemented technologies

To achieve Euro 6, manufacturers have incorporated:

After-treatment systems:

• SCR (Selective Catalytic Reduction) with urea injection (AdBlue) to eliminate NOx
• DPF particulate filters to trap 99% of soot

Improved efficiency:

• Combustion optimization achieving up to 6% fuel savings vs Euro 5
• Training in efficient driving
• On-board telematics to monitor consumption and emissions

Adoption challenges

Despite the benefits, barriers persist:

• High initial investment: a Euro 6 truck can cost up to 20% more than an old one
• Legacy fleet: thousands of Euro 3/Euro 4 trucks still circulating
• Euro 6 doesn't limit CO₂: low carbon emissions require electrification or alternative fuels
• AdBlue supply: crucial for proper SCR system operation

Carbon footprint measurement in construction materials

Emerging regulations

The construction sector faces increasing requirements:

At the European level:

• Revised EPBD Directive (2024): first time that environmental impact is considered throughout the entire life cycle of buildings
• Construction Products Regulation (CPR 2024): will require manufacturers to provide Environmental Product Declarations (EPDs) with carbon footprint
• CBAM (Carbon Border Adjustment Mechanism): will affect imported cement and steel

In Spain:

• Basic Document "HSA – Environmental Sustainability" of the Building Technical Code (entry into force 2026)
• Mandatory calculation of the CO₂ footprint of buildings (50-year life cycle)
• Inclusion in the energy certificate

Measurement methodologies

The main tool is Life Cycle Assessment (LCA):

Process:

1. Quantifies emissions from raw material extraction to end of life
2. Summarized in the verified Environmental Product Declaration (EPD)
3. Architects and engineers use specialized software (OneClick LCA, eTool)
4. Digital Product Passports are being created compatible with BIM

Reduction methods:

• Substitution with lower footprint materials (slag concrete vs Portland cement)
• Circular economy (reusing structural components, recycled aggregates)
• Certifications like BREEAM or LEED that grant credits for limiting embodied emissions

Sector challenges

Decarbonizing construction is not simple:

• Production of basic materials (steel, cement, glass) very CO₂-intensive
• Cement clinker involves ~700 kg CO₂/ton difficult to eliminate
• Low-carbon materials still have limited availability and cost
• Accurate measurement requires detailed data from the entire supply chain
• The sector generates nearly 40% of global CO₂ emissions

Innovators leading change

CEMEX – Vertua Range:

• Eco concretes and cements with 20-70% less CO₂ than conventional
• Through additions and alternative fuels
• Used in landmark projects like Torre Reforma (Madrid)

ArcelorMittal Sestao:

• Plan to be the world's first zero-emission steel mill in 2026
• Using 100% scrap and renewable electricity

"Indicate" Project (Spain):

• Led by Green Building Council
• Establishes baseline emissions for buildings for comparison

Beyond emissions reduction, the construction industry is also embracing broader goals of environmental sustainability, integrating resource efficiency, biodiversity protection, and life cycle thinking into every phase of building design and material selection.

Carbon footprint in banks: financing the transition

Commitments and regulations

The financial sector has aligned with the Paris Agreement:

Global initiatives:

• Net-Zero Banking Alliance (NZBA): more than 100 international banks committed to carbon-neutral portfolios by 2050
• CSRD Directive: requires reporting Scope 3 (financed) emissions from 2024
• EU green taxonomy: defines which financed activities are considered sustainable

In Spain:

• Law 11/2018 on non-financial information
• Climate stress tests from Bank of Spain and ECB

Measurement methodologies

Banks evaluate their footprint at three levels:

Scope 1: Direct emissions (own offices) Scope 2: Purchased energy Scope 3: Financed emissions (the most significant)

For Scope 3, they use:

• GHG Protocol standard adapted to finance
• PCAF methodology (Partnership for Carbon Accounting Financials)
• Proportional attribution based on financing provided

Reduction strategies

Investment reorientation:

• Sectoral objectives (eliminate coal financing)
• Reduction of oil and gas emissions
• Increase in green finance

Own operations:

• 100% renewable electricity
• Eco-efficient buildings
• Compensation of residual emissions

Sustainable products:

• Green loans with better conditions
• Eco mortgages
• ESG investment funds

Sector-specific challenges

• Reducing financed emissions: depends on clients decarbonizing their activities
• Fossil fuel exposure: between 2016-2022, only 7% of financing to the energy sector from major Spanish banks went to renewables
• Lack of standardized data: many client companies don't report their emissions well
• Greenwashing risk: highlighting only minor achievements without tackling the core problem

Change leaders

BBVA:

• Commitment to stop financing coal companies before 2030
• 30% reduction in emissions from oil and gas portfolio by 2030

Triodos Bank:

• European ethical banking reference
• Only finances sustainable projects
• Total transparency on carbon footprint per euro invested

CaixaBank:

• Service for corporate clients to calculate and verify carbon footprint with AENOR

Carbon footprint in food: from farm to fork

European strategies

Food sustainability is key in the Green Deal:

"Farm to Fork":

• Sustainable Food Systems Framework under development
• Regulation against imported deforestation (EUDR 2023)
• Affects palm oil, cocoa, beef

Citizen demand:

• 83% of Spaniards want to see carbon footprint on food labels
• Pressure for harmonized labeling at European level

Measurement tools

Life cycle analysis in food:

• Emissions in agricultural phase (fertilizers, livestock gases)
• Industrial processing
• Transport and storage
• Cooking and waste management

Voluntary labels:

• Carbon Trust (UK): certifies products with verified footprint
• Eco-Score (France): letter according to environmental impact
• Planet Score: used by EROSKI on 29 products (A-E score)

Reduction methods

In agricultural production:

• Regenerative agriculture (improves soil, sequesters carbon)
• Lower-emission fertilizers
• Genetic improvement of livestock for less methane

In industry and retail:

• Energy efficiency in factories
• Cleaner refrigerated transport
• Local and seasonal production
• Anti-food waste initiatives

Sector challenges

• Great variability depending on origin and production method
• Complex traceability in global supply chains
• Small farmers without analysis capacity
• Price dilemma: sustainable options sometimes more expensive
• Confusing information for consumers

Pioneers in food sustainability

Danone:

• Commitment to carbon neutrality by 2050
• Environmental information on brand websites (Activia)

Oatly:

• Prints CO₂ footprint on packaging
• Leads transparency in plant-based drinks

Yara (Norway):

• First green ammonia plant in Porsgrunn
• Fertilizers allow crops with 20% less carbon footprint

Única Group (Spain):

• Measurement of emissions in greenhouse crops
• Improvements: solar energy, waste composting

Chemical industry and plastics: complex decarbonization

Ambitious regulations

Fit for 55 (EU):

• 55% reduction in industrial emissions by 2030 vs 1990
• Emissions trading system (EU ETS)

Single-Use Plastics Directive (SUP 2019):

• Ban on specific products (straws, cutlery)
• 50% recycling targets for bottles by 2026

Spain:

• Waste Law 7/2022
• Tax on non-reusable plastic (€0.45/kg) since 2023
• Ban on light non-compostable bags since 2021

Decarbonization technologies

In industrial processes:

• Use of large-scale renewable energy
• Electrification of thermal equipment
• Use of green hydrogen as fuel and reagent
• CO₂ capture (CCS) and reuse (CCU)

In circular economy:

• Increase in plastic recyclability (mono-material design)
• Mechanical recycling (separation and reprocessing)
• Chemical recycling (depolymerization to monomers)
• Mass balance methodology with certification

Technical and economic challenges

Chemistry is one of the "hard to abate" sectors (difficult to decarbonize):

• Processes require extremely high temperatures
• Fossil fuels as raw material, not just energy
• Chemical recycling very energy-intensive and costly
• Global competitiveness: higher carbon and energy costs in Europe
• Risk of carbon leakage to countries without regulation

Innovation and best practices

Repsol – Ecoplanta Tarragona:

• Will convert urban solid waste into circular methanol
• Will avoid more than 150 kt of CO₂/year

BASF and Ineos:

• Operate with bio-naphtha and recycled plastic
• ISCC+ certification

NatureWorks:

• PLA bioplastic at commercial scale using corn

Covestro:

• Polyurethanes incorporating captured CO₂

SATUJO (Spain):

• CSIC spin-off
• Plastics with negative carbon footprint using agro-forestry waste

Sustainable fashion: from fast fashion to circular economy

New European legislation

EU Circular Textiles Strategy (2022):

• Ecodesign requirements (more durable and recyclable clothing)
• Digital Product Passport for traceability
• Extended Producer Responsibility (EPR) in textiles

Due Diligence Directive:

• Will require identifying and preventing human rights violations
• Working conditions and living wages in global suppliers

In Spain, fashion represents 2.9% of GDP and 3.7% of employment.

ESG tools in fashion

Environmental dimension:

• Higg Index to score material sustainability
• Calculation of CO₂ footprint and water consumption per garment
• Sustainable materials: organic/recycled cotton, recycled polyester (saves 30% CO₂)
• Used clothing collection programs

Social dimension:

• Factory audits (BSCI, SA8000 standards)
• Publication of supplier list (transparency)
• Strict codes of conduct
• Training in labor rights

Governance dimension:

• Sustainability officers (CSO) on executive committee
• Remuneration linked to ESG objectives
• Reports following GRI standards
• Traceability with blockchain

Sector challenges

Business model:

• Fast fashion based on volume and constant renewal
• Intrinsically unsustainable (overproduction, waste)

Supply chain:

• Extremely dispersed and opaque
• One garment can involve 4 different countries
• Poverty wages persist in workshops

Environmental impact:

• 20% of global industrial wastewater
• Hazardous chemicals in dyes
• Microplastics from synthetic fibers in washing

Transformation leaders

Stella McCartney:

• Pioneer of sustainable luxury (since 2001)
• No fur or leather
• Uses Econyl (regenerated nylon), Mylo (mycelium leather)
• Regenerative cotton that captures CO₂

Patagonia:

• Prioritizes durability over fashion
• Free garment repair
• Worn Wear program (second hand)
• Donates profits to environmental causes

Inditex (Zara):

• Commitment: 100% sustainable cotton, linen and polyester in 2023
• Net zero emissions by 2040
• Investment in textile recycling technology (Circ)

Ecoalf (Spain):

• Global reference in recycled fashion
• More than 350 million bottles recycled
• "Upcycling the Oceans" project

Sustainable textile innovators

Carmen Hijosa – Piñatex

The plant leather of the future:

• Created Piñatex: plant leather from pineapple leaf fibers
• Converts agricultural waste into valuable raw material
• No animal skin, fewer toxic chemicals
• Nominated for European Inventor Award 2021

Today Ananas Anam supplies Piñatex to fashion, upholstery and automotive brands globally.

Other notable innovations

Orange Fiber (Italy):

• Cellulosic fabric from orange peel waste
• Used by Salvatore Ferragamo

Infinited Fiber (Finland):

• New textile fiber from old cotton clothing
• Closes the textile waste cycle on a large scale

Renewcell (Sweden):

• First commercial textile chemical recycling plant (2022)
• Transforms used clothing into Circulose pulp

Lenzing (Austria):

• Manufacturer of sustainable fibers Tencel™ Lyocell and Modal
• Cellulose from responsibly managed forests
• Closed-loop processes (recycles 99% of solvents)

Recommended reads by topic: carbon footprint in key industries

If you want to go deeper into how ESG becomes measurable in practice, these articles break down the main emissions drivers, the most common measurement approaches (Scopes 1, 2 and 3, plus life cycle thinking where relevant), and the most realistic levers for reduction and reporting. 

They are useful both to refine your sector sections and to strengthen your internal linking around carbon footprint methodology and operational decision making.

• Heavy transport and air quality compliance: Truck regulation and technology in truck complies Euro 6, with a clear view of what compliance means operationally (fleet, maintenance, performance, data).
  
  
• Construction and embodied carbon: measure carbon footprint construction materials focuses on where emissions concentrate in building materials and why product level evidence and life cycle assessment matter for procurement, projects and reporting.
  
  
• Finance and financed emissions: banks carbon footprint explains why most impact sits in Scope 3, how banks structure measurement, and what changes when you move from commitments to portfolio level management.
  
  
• Food supply chains, from farm to shelf: carbon footprint food helps you map emissions hotspots across farming, processing, transport and waste, and why traceability is the backbone of credible product narratives.
  
  
• Chemical industry, hard to abate reality: chemical carbon footprint covers the complexity of process emissions and energy intensity, plus the kinds of data you need to defend a reduction roadmap.
  
  
• Plastics and circularity trade offs: carbon footprint plastic goes into how material choice, recycled content and end of life assumptions influence results, and how to avoid oversimplified comparisons.
  
  
• A practical case with high regulatory pressure: carbon footprint plastic bags is ideal when you need to justify decisions with data, especially where regulation and public scrutiny make weak claims risky.

Together, these reads reinforce a single idea: ESG is sector specific, but the winning approach is consistent, standardised calculation, audit ready traceability, and decisions that link measurement to real reduction actions.

How Dcycle facilitates sectoral ESG management

We've seen how each sector has its particularities, but all share a critical need: centralize, automate and trace their ESG data.

And that's where Dcycle makes the difference.

One platform, all sectors

Our solution is designed to adapt to any industry:

Logistics and transport:

• Automatic calculation of fleet emissions (Scope 1, 2, 3)
• Integration with route management systems
• Reporting for clients with ESG clauses

Construction:

• Management of material EPDs
• Life cycle analysis of projects
• Preparation for Building Technical Code

Banking:

• Calculation of financed emissions (PCAF)
• CSRD and green taxonomy reporting
• Climate risk analysis in portfolios

Food:

• Carbon footprint per product
• Supply chain traceability
• Preparation for environmental labeling

Fashion:

• Tracking of sustainable materials
• Supplier audits
• Due diligence reporting

Dcycle's competitive advantages

Intelligent centralization:

• All ESG data in a single system
• No duplications or information loss
• Global vision of performance by area or project

Complete automation:

• Collection from data sources (ERP, CRM, sheets)
• Calculations according to standard methodologies (GHG Protocol, PCAF, LCA)
• Report generation for any framework (CSRD, GRI, ISO)

Total traceability:

• Each data point with its source and date
• Complete audit trail
• Ready for audits and certifications

Real scalability:

• Start with the basics
• Add modules according to your ESG maturity
• Grow at your business pace

Beyond compliance

With Dcycle, ESG management stops being reactive to become strategic:

• Identify savings opportunities (energy efficiency, process optimization)
• Anticipate future regulations
• Strengthen your position in tenders and financing
• Improve your reputation with stakeholders

Conclusion: ESG management is sectoral, but data is universal

Each industry faces specific challenges, but all need the same thing: reliable, traceable, and ready-to-use data.

Because without data there's no improvement. Without traceability there's no credibility. And without automation there's no efficiency.

Companies that are leading the ESG transformation in their sectors have something in common: they've stopped managing their ESG data manually and have adopted platforms that centralize, automate, and structure all their information.

It doesn't matter if you're a logistics company, a bank, a construction firm, or a fashion brand. The question is the same: Do you have total control of your ESG data?

If the answer is no, you're losing competitive advantage every day that passes.

With Dcycle, sustainability stops being a formality and becomes what it should always have been: a business lever.

Ready to transform your ESG management? In an increasingly demanding market, measuring well means competing better. And competing better starts with having the right data at the right time.

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Carbon footprint in events: live sustainability

Regulatory framework and certifications

ISO 20121:

• Sustainable event management systems
• Created in 2012, updated in 2024
• Adopted by Olympics, Expos, World Cups

Voluntary initiatives:

• Climate Neutral Now (UN) for neutral events
• Agreements with local administrations
• Post-event sustainability reports increasingly common

Calculation methodology

Emission sources in events:

• Attendee travel (public, speakers, staff)
• Venue energy consumption (electricity, climate control)
• Local transport
• Catering (food and sourcing)
• Materials (stands, decorations)
• Waste generated

With this data, emission factors (GHG Protocol) are applied to estimate total tons of CO₂ equivalent.

Reduction strategies

Effective measures:

• Venues with 100% renewable energy
• Facilitation of collective transport (shuttle buses)
• Lower-impact menus (local products, less meat)
• Recyclable or reusable materials
• Waste management with maximum recycling rates
• Compensation of unavoidable emissions

Specific challenges

• Air travel: dominates footprint in international events
• Portable generators (festivals): typically run on diesel
• Coordination with suppliers and subcontractors
• Public collaboration (transport, waste separation)
• Complex measurement in decentralized events