Corporate sustainability reporting and double materiality in the European construction sector: an extended systematic mapping review

Abstract

This study aims to examine how double materiality is conceptualized within academic literature following the introduction of the European Union (EU)’s Corporate Sustainability Reporting Directive (CSRD), with a specific focus on the construction sector. An extended systematic mapping review of peer-reviewed publications between January 2021 and April 2025 yielded 1131 records, of which sixty-three primary papers met the inclusion criteria. The papers were analyzed for geographical distribution, disciplinary orientation, methodological approaches and thematic patterns. The review reveals a concentration of research in accounting, finance and fashion, with limited scholarly attention to the construction sector. Southern Europe, particularly Spain and Italy, emerges as a research hotspot. The literature is predominantly theoretical, with limited practical tools or harmonized methodologies for conducting double materiality assessments. The findings highlight the need for operationalizable, sector-tailored methodologies to support consistent and comparable double materiality assessments aligned with CSRD requirements. Given the construction sector’s significant environmental footprint, the limited academic engagement represents a critical gap. Strengthening methodological and sector-specific research can enhance sustainability reporting and contribute to broader societal goals. This study provides a sector-specific mapping of double materiality publications under the CSRD, offering a consolidated overview of current research gaps, challenges and developments with explicit attention to the absence of construction-focused research.