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Register TodayEvaluating materiality disclosure in sustainability reports: A study of North American construction and engineering firms 2025, 5 (1): 1-12 DOI 10.37357/1068/JSO/5.1.01
Jason Pang, Andrea Sanchez, Jonathan Landsman, Emilia Dunkerley, Harleen Kaur, and Joanna Xu.
Institute for Management and Innovation, University of Toronto, ON M5S 1A1, Canada
This research evaluates the sustainability reporting practices of 10 leading North American con-struction and engineering firms, focusing on adherence to the Sustainability Accounting Standards Board (SASB) Standards for the Engineering and Construction Services sector. The analysis covers five material topics: Ecological Impacts, Product Quality & Safety, Employee Health & Safety, Prod-uct Design & Lifecycle Management, and Business Ethics. Results reveal significant gaps in report-ing, with most firms failing to meet full disclosure for SASB metrics. Ecological Impacts and Business Ethics are the weakest areas, with limited disclosures on environmental risks and anti-competitive practices. Employee Health & Safety shows moderate compliance, with few firms reporting key metrics like Total Recordable Incident Rates (TRIR). The study highlights the urgent need for en-hanced transparency, standardized reporting, and robust governance frameworks. Improving alignment with SASB standards will foster accountability, strengthen stakeholder trust, and ad-vance sustainability within the sector.
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The author(s) has received no specific funding for this article/publication.