Developing a Sustainability Reporting Framework for Construction Companies: Prioritization of Themes with Delphi Study Approach

Dağılgan S., ERCAN T.

Sustainability (Switzerland), cilt.17, sa.7, 2025 (SCI-Expanded) identifier

  • Yayın Türü: Makale / Tam Makale
  • Cilt numarası: 17 Sayı: 7
  • Basım Tarihi: 2025
  • Doi Numarası: 10.3390/su17073014
  • Dergi Adı: Sustainability (Switzerland)
  • Derginin Tarandığı İndeksler: Science Citation Index Expanded (SCI-EXPANDED), Social Sciences Citation Index (SSCI), Scopus, Aerospace Database, Agricultural & Environmental Science Database, CAB Abstracts, Communication Abstracts, Food Science & Technology Abstracts, Geobase, INSPEC, Metadex, Veterinary Science Database, Directory of Open Access Journals, Civil Engineering Abstracts
  • Anahtar Kelimeler: construction company, corporate sustainability, Delphi technique, sustainability, sustainability reporting
  • Yıldız Teknik Üniversitesi Adresli: Evet

Özet

In the contemporary business environment, there is an increasing demand for companies to disclose information regarding their corporate sustainability practices. An increasing number of construction companies transparently publish their sustainability practices through corporate sustainability reports under the headings of economic, environmental, social and governance. In the context of current practices, construction companies publish corporate sustainability reports by using different reporting frameworks, especially in areas beyond financial aspects, including standards established by the Global Reporting Initiative (GRI) as well as various legal obligations such as the Corporate Sustainability Reporting Standard (CSRS). This diversity makes it difficult to compare reported data and draw meaningful conclusions. Therefore, this research aims to simplify the reported information by reducing corporate sustainability themes to the most relevant ones for construction companies. Sustainability reporting frameworks and guidelines were examined through thematic analysis; then, the materiality and validity of sustainability themes for construction “companies were assessed using the Delphi analysis technique. Themes such as “Energy” in the environmental dimension, “Health and safety issues” in the social dimension, “Financial performance” in the economic dimension and “Board structure” in the governance dimension were identified as the corporate sustainability themes with the highest degree of impact, with an acceptable consistency ratio as a result of the analyses. As a result of the study, a reporting framework was developed consisting of a total of twenty-six themes for construction companies. The identification of material themes facilitates the integration of construction companies into the corporate sustainability reporting process and provides benefits for the innovation and sustainability of the sector