Breaking

Directive (EU) 2026/470
enters into force today

EU CSRD Omnibus enters into force — what it means for construction companies

Directive (EU) 2026/470 was published in the Official Journal on 26 February 2026 and enters into force today, 19 March 2026. Wave 2 reporting thresholds rise to 1,000+ employees. Around 80% of companies previously in CSRD scope are now excluded from mandatory reporting. But for construction subcontractors receiving Scope 3 data requests from large contractors — nothing changes. Here is what you need to know.

Supply chain Scope 3 demand: what Wave 1 CSRD filers are asking subcontractors for

An overview of the Scope 3 Category 1 data requests flowing downstream from large EU contractors to their subcontractor supply chains — and what data you actually need to respond.

ESRS E1 in practice: the five disclosures that matter most for construction SMEs

A plain-language guide to the ESRS E1 disclosures that construction subcontractors are most likely to encounter — from GHG emissions targets to transition plan requirements.