Across the construction sector, many developers are still relying on outdated emissions tracking methods such as:

• Generic emissions factor charts.

• Manual reporting from subcontractors.

• Fuel consumption estimates not adjusted for terrain, load, or idle time.

• Paper logs that are prone to error or manipulation.

As environmental regulations tighten and public scrutiny rises, Irish county councils are facing a new and complex challenge: how to confidently and legally verify the movement of materials and emissions across their construction and maintenance projects.

For years, the industry standard has relied on paper dockets, manually completed spreadsheets, and assumed emissions factors passed up the chain from subcontractors. But those days are coming to an end.

According to PwC’s Global Investor Survey 2024:

• 94% of investors believe ESG data should be assured to the same standard as financial data

• 75% say they would penalise companies that fail to provide complete Scope 3 emissions disclosures

• 78% plan to reallocate capital away from ESG underperformers

The message is clear: vague estimates and partial disclosures are no longer acceptable.

Since 2022, under the Corporate Sustainability Reporting Directive (CSRD) and supported by the EU Sustainable Finance Disclosure Regulation (SFDR), the legal obligation to ensure the accuracy of sustainability disclosures—including Scope 1 and Scope 3 emissions—sits squarely with the project owner. That means government agencies, developers, and investors are now directly accountable for the quality, traceability, and audit-readiness of emissions data across their projects.

It is no longer acceptable to shift this responsibility onto third-party contractors, hauliers, or suppliers. If the data used for reporting is incomplete, estimated, or unverifiable, it is the owner entity, not the subcontractor, that will be held liable under law.

As the Corporate Sustainability Reporting Directive (CSRD) takes full effect across the EU, Scope 3 emissions have become a central focus in sustainability reporting. For large and listed companies, the requirement to disclose value chain emissions marks a significant step up in climate accountability.

Unlike Scope 1 and 2 emissions—relating to direct operations and purchased energy—Scope 3 encompasses all other indirect emissions across an organisation’s value chain. These include transport, procurement, subcontractors, materials, and waste. It’s where the majority of emissions typically occur—and where the biggest challenges lie.

The "FlowForma Construction Survey Results Report: Building the Foundations of the Future" (July 2022), published by the Construction Industry Federation (CIF), explores the impact of digital transformation and workflow automation on the construction sector. The report highlights how construction decision-makers are transitioning away from manual processes and adopting automated, data-driven solutions to enhance efficiency, reduce costs, and improve project outcomes.

As sustainability regulations tighten across Europe, the pressure on companies to back up their climate claims has never been greater. Under the Corporate Sustainability Reporting Directive (CSRD), organisations must disclose detailed, verifiable emissions data—including Scope 1, 2, and 3—with the same rigour as financial reporting.

Public infrastructure projects across Europe are entering a new phase—one defined not by voluntary ESG commitments but by legally enforceable carbon reporting requirements. At the centre of this shift is Scope 3 emissions: the indirect emissions generated by supply chains, transport, subcontractors, and material usage.

With the Corporate Sustainability Reporting Directive (CSRD) now in force and enforcement mechanisms ramping up across EU member states and the UK, organisations relying on estimates or static spreadsheets are on a collision course with regulation.

The "Supporting the Circular Economy Transition in the Irish Construction Sector" report by the Construction Industry Federation (CIF) provides a roadmap for enhancing material reuse and recycling in the construction sector. Section 6.2: Strategies for Material Reuse and Recycling (Page 46) emphasises that embracing circular economy principles is vital for meeting Ireland’s 2030 waste reduction goals.

With construction and demolition (C&D) waste accounting for a significant proportion of Ireland’s waste stream, the CIF highlights the need for industry-wide adoption of material reuse and recycling strategies to drive sustainability and regulatory compliance.

Ireland is on a journey towards a circular economy, and the National Waste Management Plan for a Circular Economy 2024–2030 plays a crucial role in shaping this transformation. A major aspect of this plan is the implementation of robust monitoring and reporting mechanisms to track progress towards construction and demolition (C&D) waste reduction and recycling targets, ensuring transparency and accountability.

County councils across Ireland are tasked with executing these measures within their jurisdictions, working closely with national and EU regulatory bodies. These efforts are essential in driving Ireland’s construction waste management practices forward and aligning them with the highest environmental standards.

Ireland has made significant strides in managing construction and demolition (C&D) waste, achieving an 82% recovery rate—exceeding the EU’s 70% target. However, a closer look at the figures reveals a critical issue: only 10% of this waste is recycled, with the vast majority directed towards backfilling. Additionally, while Ireland’s overall Circular Material Use Rate (CMUR) stands at a mere 1.8%, far below the EU average of 11.5%, the construction sector plays a crucial role in this deficit. The construction industry generated 32.6% of Ireland’s total waste in 2020, making it the largest contributor among all sectors. Yet, limited recycling and reuse efforts mean that valuable materials are not being reintegrated into the economy. This reliance on backfilling rather than recycling highlights a key area where improvement is necessary for Ireland to align with leading European countries in sustainable construction waste management.

The "Supporting the Circular Economy Transition in the Irish Construction Sector" report by the Construction Industry Federation (CIF) highlights the growing role of digital tools in waste tracking. Section 3.2: Digital Innovations in Waste Tracking (Page 28) emphasises how advanced technologies can revolutionise the way construction and demolition (C&D) waste is managed, ensuring compliance with Ireland’s 2030 circular economy targets.

As Ireland moves towards stricter waste management regulations, the integration of digital solutions is no longer optional—it is an essential strategy for tracking, optimising, and reporting waste in real time. Digital innovations enhance efficiency, reduce landfill dependency, and help construction firms meet regulatory obligations while cutting costs.