CSRD and the EU taxonomy impose new requirements on the sustainability reporting of property owners. Charging infrastructure is one of the most tangible and measurable steps you can take — and those starting now get a head start when the requirements apply.
EU sustainability reporting requirements are being tightened — and the real estate sector is one of the industries most affected. But what does it really mean in practice? And how does a charging station in the car park relate to your ESG reporting, the EU taxonomy and Scope 2 emissions? This guide unravels the concepts and shows why charging infrastructure is one of the easiest and most measurable steps you can take in your sustainability work right now.
ESG stands for Environmental, Social and Governance. It is a framework for assessing how a company manages its impact on the outside world -- and increasingly a requirement of investors, banks and tenants.
For property owners, the E-part — environment — deals primarily with energy use, climate emissions and the energy performance of the properties. This is where electric car charging comes in. A property offering charging infrastructure can document reduced fossil transport among tenants, lower carbon footprint in Scope 3 and active work on sustainable mobility — all elements that are relevant in a modern sustainability report.
But ESG is no longer voluntary for everyone. With CSRD — the EU Sustainability Reporting Directive — the framework has become a legal requirement for a growing group of companies.
CSRD (Corporate Sustainability Reporting Directive) is an EU directive that requires companies to report on their environmental impact, social conditions and governance in a standardised and auditable manner. The directive is incorporated into Swedish law and replaces the older NFRD Directive.
There are three reporting waves:
Wave 1 — Large publicly traded companies and groups with more than 500 employees. These are to report as planned, with the first CSRD reports for fiscal year 2024—2025.
Wave 2 — Other large companies that meet at least two of three criteria: more than 250 employees, more than SEK 550 million in turnover or more than SEK 280 million in balance sheet total. For these, the reporting requirement has been postponed for two years via the EU Omnibus Package and the Stop the Clock Directive — reporting will now apply for financial years starting after 31 December 2026, with the first reports in 2028.
Wave 3 — Listed small and medium-sized enterprises. These report for fiscal years beginning after December 31, 2027.
This means that most commercial property owners who are large but do not belong to the very largest groups have been given more time. But “more time” is not the same as “nothing to do”. Real estate companies that do not start building their data collection, processes and infrastructure now risk being left empty-handed once demands strike.
The EU taxonomy is a classification system for what counts as environmentally sustainable investments. For the real estate sector, it is primarily about buildings being able to be classified as taxonomy compliant — which affects access to green loans, investor preferences and ESG rating.
The taxonomy contains specific criteria for property activities (taxonomy codes 7.1—7.7), and one of the factors assessed is the energy performance of the property and support for sustainable mobility. Here, charging infrastructure is directly relevant for two reasons.
Firstly, Boverket's new charging requirements of 29 May 2026 — which require charging points or cabling in commercial properties with more than 20 parking spaces — are directly linked to the EPBD Directive, which in turn is part of the regulatory framework underlying the taxonomy criteria. A property that meets Boverket's requirements is one step closer to taxonomy-compliant classification. You can read more about exactly what Boverket's requirements mean in our guide on the new charging requirements from May 29.
Secondly, a documented investment in charging infrastructure makes a tangible contribution to the capex share of the property in the taxonomy reporting. Companies reporting under the taxonomy shall disclose the proportion of their capex and turnover derived from taxonomy-compliant activities — and a charging installation is one such activity.
The Greenhouse Gas Protocol (GHG) divides emissions into three scope categories. Property owners in Sweden have emission reporting guidance (December 2025) clearly described how these are applied in the real estate sector.
Scopo 1 — Direct emissions from operations, such as combustion in the building's own boilers or service vehicles.
Scopo 2 — Indirect emissions from purchased electricity, district heating and district cooling. Here, the production emissions of the electricity consumed by the property are accounted for — including electricity used for electric vehicle charging in the property.
Scopia 3 — All other indirect emissions in the value chain, including tenants' transport. It is one of the most essential scope 3 categories for real estate companies.
Electric car charging affects the report in several ways. The electricity used in the charging points is reported in Scope 2 — and the more of the property's electricity comes from renewable energy, the lower the Scope 2 figure. In addition, the charging infrastructure indirectly contributes to lowering Scope 3 emissions: tenants who charge their electric car in the property drive fossil-free, which reduces emissions in the tenant transport category.
A smart charging platform that ChargeNodes It also provides access to detailed data — kWh per session, timing, number of charges — which can be used directly in the climate accounting. This is the kind of measurable, documented activity data that sustainability reporting actually calls for.
It may seem tempting to wait for the requirements to be in place. But there are several reasons why real estate companies in wave 2 are profiting from acting even now.
Tenants are already asking. Large tenants -- office companies, chain stores, logistics operators -- are often covered by CSRD as wave 1 companies and are already reporting. They need data on their Scope 3 in the property, and they are increasingly choosing premises of property owners who can deliver that underpinning. A property with no charging infrastructure and no energy data is simply harder to rent out to that group.
Banks and investors are pricing ESG risk. Green loans, lower margins and better terms require the property to be able to account for taxonomy-compliant investments and a credible climate plan. That work takes time to build up.
Infrastructure takes time to plan and install. A charging installation in a commercial property with 50—200 parking spaces is not a project undertaken in a week. (Project planning, grant application Charge the Car Subsidy must be submitted before installation), permitting process and installation takes a total of several months. Those who are starting now are ready for the requirements — and have also had time to collect one to two years of actual charging data to show in the report.
We don't just deliver charging points -- we deliver data. ChargeNode's platform gives the property owner access to complete statistics per charging point: energy consumption, number of sessions, time profiles and load patterns. This data is directly useful in climate financial statements and sustainability reports.
In parallel, we will help you meet Boverket's upcoming requirements from May 29, 2026 and maximize the support from the Load Car grant — up to 50 percent of the investment cost and SEK 15,000 per charging point for smaller real estate companies.
Do you want to know how your property is located and what a charging installation would mean for your ESG Profile and Profitability? Contact Us for a free counseling session.
Sustainability reporting may seem abstract — but it starts with concrete investments that can be measured. Charging infrastructure is one of the clearest examples: it is a capital contribution evident in the taxonomy reporting, contributing to lower Scope 2 figures and giving the property an edge with tenants and investors who are already making ESG requirements. And with CSRD requirements on the way, it's important to start building the foundations now — not when it's too late.
Does my real estate company have to CSRD report now?
It depends on the size of the company. Large companies with more than 500 employees (wave 1) are already reporting. For most other large property companies, the requirement has been deferred until fiscal years beginning after December 31, 2026, with the first reports in 2028, via the EU Omnibus Package. Nevertheless, it is wise to start preparing data collection and infrastructure now.
Does a charging installation count in the EU taxonomy?
Yes. An investment in charging infrastructure can be classified as taxonomy-compliant capex because it supports sustainable mobility and is linked to the requirements of the EPBD — the directive that also underpins Boverket's new charging requirements of 29 May 2026.
Where in the scope reporting does the electric car charge end up?
The electricity used in the charging points is reported in Scope 2 (purchased energy). Tenants' reduced fossil transport due to access to recharging is relevant to Scope 3, category for tenant activities and transport.
Which tenants impose ESG requirements on their property owner?
Primarily those who are themselves covered by CSRD as wave 1 companies — large listed companies and groups with more than 500 employees. They need Scope 3 data on their premises and prioritise property owners who can deliver it.
Can I use data from the charging platform in my sustainability report?
Yes. A modern charging platform provides access to measurable activity data: kWh per charging point, number of sessions and energy profiles. This is exactly the kind of primary data that climate financial statements and sustainability reports under the GHG protocol and CSRD require.
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