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.
