CO₂ in the Construction Industry: New Study Report Shows Where Small and Medium-Sized Businesses Stand

Diesel, electricity, cement, truck tolls, waste disposal: All of these prices today include a CO₂ surcharge. Construction companies are therefore already paying for their emissions. However, very few of them know exactly how much CO₂ they actually emit. Philipp Richter and Patrick Leistner surveyed 601 construction companies nationwide in the winter of 2025–2026.

Only 5% of the companies know the CO₂ footprint of their entire operations. These are mostly large, internationally active firms. Significantly more companies—namely 22%—already factor CO₂ or environmental costs into their projects, with small businesses doing so just as often as large ones. By comparison, the construction industry lags significantly behind: across all sectors in Germany, about 16% of companies know their carbon footprint.

Under the EU Omnibus Directive, only very large companies are subject to reporting requirements. Nevertheless, the issue affects small and medium-sized enterprises through pricing, clients, public procurement, and banks. Starting in 2028, the Building Modernization Act will also require a full life-cycle CO₂ assessment for larger new buildings.

This report is aimed at construction company executives. It highlights the tools used by industry leaders, provides benchmark figures by company size, and outlines a five-step process for calculating your own carbon footprint. A quick seven-question test helps you assess your own position. The good news: In most companies, the data needed to get started is already available in the accounting department.

Download the study report (PDF)

Would you like to have the results presented at your company or association? Please contact us: Dr. Philipp Richter () and Patrick Leistner ().

Citation: Richter, P. & Leistner, P. (2026): CO₂ Management in the German Construction Industry. Benchmark and Guide for Small and Medium-Sized Enterprises. Research Report. TUD Dresden University of Technology. https://doi.org/10.5281/zenodo.23098124