For construction and real estate development executives, the era of treating sustainability as a secondary corporate social responsibility initiative is over. Driven by sweeping global regulatory frameworks, such as CSRD in E urope and evolving climate disclosure rules in North America, carbon performance has rapidly transformed into a core operational metric and a major driver of enterprise value. Yet, as sustainability directors work to map their organizational footprints, they inevitably collide with the industry’s most formidable hurdle: Scope 3 value chain emissions .