“…For the purposes of this research, "1, 2 and 3" represents a carbon footprint measure with a greater scope. Therefore, this paper explores the probability that the decision of Spanish companies that have recorded their 2013 carbon footprint using this greater scope (1, 2 and 3) can be attributed to factors of a financial and environmental nature (Segura, Ferruz, Gargallo, & Salvador, 2013). Additionally, through the study and analysis of the various pronouncements on climate change, this paper is intended to contribute, from an academic perspective, to the identification of opportunities to mitigate the adverse effects of GHG, focusing especially on the Spanish business sector.…”