SBTi v2 for construction

SBTi v2 for construction: embodied carbon, materials and subcontractor evidence

A diagnostic based on the latest guidance, not formal SBTi guidance.

Construction businesses are shaped by embodied carbon in materials and the emissions of subcontractors across the build process.

Last updated: June 2026

Why your sector is affected

Most large construction companies are Category A. Major clients increasingly ask for project level embodied emissions evidence.

Likely Scope 3 hotspots

  • Steel, cement, concrete and other high embodied carbon materials.
  • Capital goods including plant and equipment.
  • Subcontractor activity across the build phase.

Supplier evidence to prepare

  • Material supplier specific data with Environmental Product Declarations where possible.
  • Subcontractor emissions reporting consistent with project boundaries.
  • Project level evidence ready for client reporting.

Procurement actions that move the needle

  • Embed embodied carbon criteria into material specification.
  • Reward low carbon innovation in subcontractor selection.
  • Track supplier climate performance across the project portfolio.

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