The state of sustainability reporting in the construction sector
- 25 May 2012
- journal article
- research article
- Published by Emerald in Smart and Sustainable Built Environment
- Vol. 1 (1), 87-104
- https://doi.org/10.1108/20466091211227070
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.Keywords
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