Evaluating materiality disclosure in sustainability reports: A study of North American construction and engineering firms

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.