On 5th July 2024, the European Union (Corporate Sustainability Reporting) Regulations 2024 were signed into law by Minister Peter Burke. These regulations, which come into effect on 6th July 2024, are set to significantly change the landscape of corporate reporting across Europe. As part of a broader effort to align with the European Green Deal and the EU’s Action Plan for Financing Sustainable Growth, these regulations impose stringent new requirements on companies, particularly in the areas of sustainability and governance. The introduction of these regulations highlights the growing importance of environmental, social, and governance (ESG) considerations in business operations.

The change in the definition of backfilling in the revised Waste Framework Directive of 2018 reflects the need to address the quality and environmental impact of recovery operations related to construction and demolition waste (C&DW). The original definition, as per Commission Decision 2011/753/EU, described backfilling as a recovery operation where suitable waste is used for reclamation or engineering purposes in excavated areas or landscaping, serving as a substitute for non-waste materials.

Ireland’s updated Waste Management guidelines for Construction & Demolition Projects 2021 prioritises the adoption of a circular economy, emphasising reuse and recycling over disposal. This means tracking, tracing and auditing of the movement of Construction materials where the developer must “maintain records for all resource material which is used on site and leaves the site, either for reuse, recycling, energy recovery, backfilling or other recovery or disposal on third party sites” as laid out in the EPA Best Practice Guideline 2021 - for the preparation of resource & waste management plans for construction & demolition projects.