CSRD Reporting in Construction

The Corporate Sustainability Reporting Directive (CSRD) is reshaping how companies in the construction industry manage and disclose their environmental and social impact. Even though the EU has adopted a “stop-the-clock” delay, CSRD reporting is still a critical milestone for businesses across Europe.

For Norwegian construction companies, this means preparing now—not only to comply with CSRD reporting obligations when deadlines arrive but also to strengthen competitiveness and meet the rising demand for sustainability reporting from clients and stakeholders.

Despite the EU Parliament’s recent vote on a two-year delay for certain companies, CSRD reporting is not going away. It remains central to the European Green Deal and replaces the Non-Financial Reporting Directive (NFRD), greatly expanding sustainability disclosure requirements.

Under CSRD, companies must apply the principle of double materiality, reporting on both:

• how climate change and other external factors impact the business, and
• how their own operations affect the environment and society.

For the construction industry, this extends across the full lifecycle—from design to demolition—making accurate CSRD reporting essential.

Many companies in the sector face significant hurdles that complicate CSRD reporting and sustainability reporting:

• Fragmented data management systems
• Limited use of digital solutions
• Difficulties in obtaining reliable product data across the supply chain

These challenges directly affect the quality, accuracy, and efficiency of CSRD reporting.

The last few months have brought major developments shaping the future of CSRD reporting:

• Stop-the-Clock Directive (April 2025): delays CSRD application by two years for “Wave 2” and “Wave 3” companies. Member States must transpose this by 31 December 2025.
• Quick-Fix Delegated Act (11 July 2025): provides transitional relief for “Wave 1” companies, postponing some phased-in disclosure obligations.
• EFRAG’s Revised ESRS Exposure Drafts (July 2025): proposals to streamline reporting requirements, focusing on quantitative data, reducing less relevant datapoints, and clarifying mandatory vs voluntary disclosures.
• Next steps: The European Commission has requested EFRAG to provide technical advice by 31 October 2025, aiming to adopt the revisions within six months.

In practice, the delay gives companies more time to prepare, but it also creates uncertainty. While some reporting expectations may be simplified, the overall direction still points toward the need for reliable, high-quality CSRD reporting and sustainability reporting.

The delays should not be seen as a reason to slow down. Instead, this is an opportunity for construction companies to:

• Build stronger digital systems for sustainability data
• Improve collaboration across the supply chain
• Focus on real performance improvements, not just paperwork

Contractors and building owners will continue to demand accurate sustainability data from suppliers, even if their own reporting deadlines are delayed. Those who can deliver CSRD-ready product data and support sustainability reporting will secure stronger partnerships and market leadership.

Collecting sustainability data manually—through spreadsheets and ad hoc requests—is no longer enough. Effective CSRD reporting requires structured, traceable, and standardized data.

That’s where Cobuilder’s Sustainability Module comes in:

• Automated data collection: We integrate with suppliers and systems to automatically gather Environmental Product Declarations (EPDs) and other essential data.
• CSRD alignment: All information is structured in line with CSRD and ESRS (E1–E5) standards, ensuring it’s ready to use once formal reporting is required.
• Flexibility of use: Companies can leverage collected data not only for CSRD reporting but also for other regulations like TEK17 greenhouse gas accounting in Norway or the EU’s Energy Performance of Buildings Directive (EPBD).
• Better decisions, not just compliance: High-quality sustainability data supports risk management, transparency, and long-term competitiveness.

By replacing fragmented manual processes with Cobuilder’s purpose-built software, companies can transform CSRD reporting from a burden into a strategic advantage.

CSRD reporting is more than a compliance exercise—it is part of the EU’s broader sustainability agenda. By increasing transparency in construction’s environmental footprint, CSRD reporting supports:

• The Circular Economy Action Plan, ensuring materials can be reused or recycled.
• The EU’s climate neutrality target, reducing carbon emissions from one of the world’s most resource-intensive industries.
• Progress toward the UN Sustainable Development Goals (SDGs).

The clock may be ticking a bit slower, but it is still ticking. Companies that invest now in digital infrastructure, reliable data, and collaborative tools will be best positioned when CSRD reporting becomes mandatory.

With Cobuilder Supply, manufacturers can share CSRD-compliant product data with contractors and partners.

With Cobuilder Collaborate, contractors can manage project-level sustainability data aligned with ESRS standards.

And with the Cobuilder Sustainability Module, companies gain a fully integrated system for automating CSRD reporting and sustainability reporting.

CSRD reporting is not just about compliance—it is about accountability, transparency, and leadership in a sustainable future.

By preparing early, investing in digital tools, and embracing automation, construction companies can turn CSRD reporting into a driver of trust and competitiveness.

Contact Cobuilder today to learn how we can support your journey toward CSRD reporting and sustainability reporting excellence.