Reflection on the sustainability reports of the construction sector from a deductive reasoning perspective

Abstract

This manuscript addresses the relevance of sustainability reporting in the construction sector, emphasizing its relevance to economic and social development, and its possible adverse impacts on the environment. The objective is to promote the transformation of the construction sector towards sustainability. The methodology adopts a qualitative approach under the inductive method. A literature analysis is carried out as a tool to deepen the information revealed in sustainability reports. The results of the study broaden the understanding of the economic, environmental and social impact of the construction sector, emphasizing the need to implement sustainable practices in this industry. The discussion focuses on the implications of these results and critically evaluates the practices and commitments of companies to sustainable development. As a conclusion, it highlights the commitment of the construction sector to the SDGs, evidenced in the disclosure of sustainable practices, and the need to implement sustainability reports with commitments and indicators that allow measuring and improving the contribution to the SDGs. This reflection contributes to advancing knowledge on sustainability reporting from a theoretical-practical perspective by evaluating business practices to improve their performance in alignment with the SDGs.