The state of sustainability reporting in the construction sector

Purpose – As a mechanism to make a company's strategies, actions and achievements more transparent, sustainability reporting (SR) enables companies to communicate performance, develop a reputation for responsible behaviour and gain competitive advantage, yet it remains largely voluntary. A scant evidence base suggests that the construction sector lags behind other industries on SR; the purpose of this paper is to clarify the current status and define a research framework for future development of SR in construction.Design/methodology/approach – This paper examines standards for disclosure, scope and content vehicles for disclosure, transparency and assurance, voluntary vs mandatory reporting, and integrated reporting, through a review of literature, reports and standards.Findings – SR can drive change, offer competitive advantage and reputational capital, but this is contested ground, academically. A critical examination of SR in construction contributes to the debate by identifying challenges around data...

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