The Benefits–Challenges Paradox of ESG Disclosure in Construction Sector Professional Service Firms: A Systematic Literature Review with Insights into Consultancy Quantity Surveying Practices

AbstractEnvironmental, Social, and Governance Disclosure (ESGD) has gained prominence as amechanism for accountability and legitimacy in the construction sector, yet existingframeworks are predominantly designed for asset-intensive firms such as developers andcontractors. This leaves a critical gap in recognising the non-asset-intensive ProfessionalService Firms (PSFs), particularly Consulting Quantity Surveying Practices (CQSPs), whosecontributions are advisory rather than resource-based but central to embedding sustainabilityacross construction value chain and project lifecycles. Through a systematic literature reviewof 77 sources and 11 global, regional, and national ESG disclosure (ESGD) frameworks, thisstudy applies institutional, stakeholder, and legitimacy theory to examine how disclosurepractices shape the evolving role of PSFs. Findings reveal that PSF-CQSPs face a benefitschallenges paradox: while ESGD enhances legitimacy, stakeholder trust, and competitiveness,it also imposes barriers through fragmented frameworks, technical complexity, and limitedcapacity. The study reconceptualises ESGD for PSF-CQSPs by identifying threecontextualised domains, namely governance, value and risk management, and trust-baseddisclosures that align advisory outputs with institutional pressures and stakeholderexpectations. In doing so, it reframes disclosure from a compliance burden into an advisorystrength, repositioning PSF-CQSPs as pivotal intermediaries of sustainability transitions. Thiscontributes to theory by extending ESGD beyond asset-intensive contexts and to practice byoffering sector-specific pathways for advancing transparency, accountability, and long-termvalue creation.