Sustainability reporting in the construction industry – Status quo and directions of future research

The construction industry's activities have significant effects on nature, society, and economic development. These effects and the accompanied societal expectations have encouraged companies to deal with and report on their contributions to sustainable development (SD). While the state of the literature on sustainability reporting (SR) has already been mapped for other sectors, this has not yet happened for the construction industry. Through a systematic literature review, we identified 67 articles that examine companies' motivations for SR, the design and content of the reports, as well as the use of the information in corporate sustainability management. Literature predominantly suggests that sustainability disclosure is driven mainly by instrumental or social/political motives, and that reports vary greatly in terms of content and quality. The variations can be attributed to different factors. However, utilizing reporting to its full potential requires linking it with corporate strategy and adapting management practices accordingly. Although the review provides comprehensive insights, it also indicates further research needs.