The state of sustainability reporting in the construction sector

Abstract

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 durability, stakeholder engagement, reputation management and the nature of the sector. A novel framework, research questions and recommendations are presented.

Research limitations/implications

This study is based on literature, standards and guidance documents, so has not yet been subject to scrutiny via empirical research; recommendations for such are, however, outlined clearly within the paper.

Originality/value

Construction companies have to balance commercial drivers with demands for high‐profile sustainable buildings and enhanced corporate sustainability; this is a generally under‐researched area. This is the first paper to argue that SR offers a new lens on corporate sustainability in construction and considerable scope for novel research.

Citation

Glass, J. (2012), "The state of sustainability reporting in the construction sector", Smart and Sustainable Built Environment, Vol. 1 No. 1, pp. 87-104. https://doi.org/10.1108/20466091211227070