Buildings play a crucial role in addressing the climate crisis, yet the sector remains off track in achieving a net-zero carbon building stock by 2050. Currently, buildings account for over a third of the EU’s energy-related carbon footprint—a figure that grows even larger when considering the emissions generated across the entire life cycle of construction materials, from extraction and manufacturing to transportation, maintenance, and disposal. While efforts to improve energy efficiency have been at the forefront of EU policies, embodied carbon—the emissions associated with materials and construction—has received comparatively little regulatory attention.

This is set to change with the recast Energy Performance of Buildings Directive (EPBD), which introduces a framework for measuring and reducing whole life carbon (WLC) emissions using common standards and methodologies. As part of this effort, the European Commission must adopt a Delegated Act by December 2025 to establish an EU-wide methodology for calculating the life-cycle global warming potential (GWP) of buildings. This report aims to inform the development of that methodology by identifying key principles and approaches that should be considered by both the Commission and Member States.

The report reviews existing WLC accounting standards and regulations, analyzes key methodological challenges—such as the balance between operational and embodied carbon, the differences between renovation and new construction, and the data and skills required for accurate assessment. Based on these insights, it proposes guiding principles for an effective EU-wide WLC methodology and provides recommendations for ensuring consistency while allowing flexibility for national adaptation.

A well-designed WLC framework has the potential to drive innovation, create a level playing field for businesses, and support Europe’s transition to a climate-neutral building sector. By harmonizing assessment methods, improving data reliability, and integrating WLC into existing policy tools such as Energy Performance Certificates, the EU can facilitate a more efficient and impactful approach to carbon reduction in the built environment. This report serves as a foundation for that effort, aiming to support policymakers and industry stakeholders in building a common vision to achieve climate neutral buildings in Europe.