Change is no longer a buzzword. In the construction industry, it has become a non-negotiable imperative. With the tightening of emissions reporting frameworks under the Corporate Sustainability Reporting Directive (CSRD) and increasing investor scrutiny, the pressure is on to move beyond outdated estimations and into the realm of verifiable, auditable carbon tracking. The time to embrace change is now—and Hub360 is leading the charge.

As Ireland advances towards its 2030 climate and circular economy goals, county councils find themselves at the forefront of this national transformation. From emissions reporting to waste oversight and compliance with the Circular Economy Act, local authorities are tasked with an unprecedented administrative burden. Yet, staffing and resources remain stretched.

France has emerged as a frontrunner in enforcing the EU’s Corporate Sustainability Reporting Directive (CSRD), sending a clear message: sustainability reporting is not a tick-box exercise—it’s a legal obligation. For companies looking to compete in Europe’s increasingly ESG-driven public and private sectors, non-compliance is now a serious business risk.

It’s the least glamorous part of construction—muckaway, spoil removal, site clearance. But it’s becoming one of the most high-stakes items in public tenders.

Why? Because muckaway and site clearance are major Scope 3 emissions sources—and now they’re being scrutinised by procurement teams, auditors, and investors alike.

For developers managing multiple sites and suppliers, sustainability reporting is becoming a logistical nightmare. With CSRD deadlines tightening and Scope 3 emissions under the microscope, spreadsheet-based systems just won’t cut it anymore.

To stay competitive and compliant, you need more than estimates. You need real-time ESG visibility across every active job.

That’s where Hub360 comes in.

Let’s cut to the chase.

If you’re still using manually created spreadsheets to report emissions, your process is already at risk.

In 2025, guesswork is greenwashing, and regulators, auditors, and county councils are no longer buying it.

You may think you’re compliant. You may think you' have it covered.

But here’s the truth: emissions spreadsheets don’t stand up in a Scope 3 audit—and they definitely don’t win tenders.

If you're bidding for public works, infrastructure, or county council projects in 2025 and beyond, carbon reporting isn’t just a compliance box—it’s a deciding factor.

Thanks to the Corporate Sustainability Reporting Directive (CSRD) and tightening procurement rules, the question facing every construction business is now this:

Can you prove your Scope 3 emissions—live, load-by-load?

If not, you may already be falling behind in the race for public and private sector contracts.

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.