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.

John O'Neill, representing Hub360.ie, recently shared his insights as a guest speaker at the launch of Bord na Móna's Accelerate Green initiative. John focused on Hub360's experience as a participant in the Accelerator Green Program, providing key takeaways for businesses considering applying for the program.