Increasing numbers of companies both in Korea and outside are reporting their non-financial performances (hereinafeter called as “sustainability reporting”). Using the cases from construction companies which have many operations abroad, this case looks at the preparation process of sustainability reporting to make it effective and the points to consider in order to link reporting processs to corporate strategic management. Generally speaking, the contents and the process of sustainability reporting depend more on the business nature of the reporting company and the constituency of the company’s stakeholders than those of financial reporting, so a case study in this area should focus a particular company. For this reason, this case is drawn from Samsung Engineering among the top 5 Korean construction companies in terms of the amount of overseas order. Nonetheless, in order to help the reader grasp the changes and trends in the industry in relation to sustainability reporting through this case, this case is composed of the followings:(1) overview of sustainability reporting trends both in Korea and outside (I. Introduction); (2)sketch of sustainability reporting trends in the construction industry both in Korea and outside (II. Sustainability Reporting in the construction industry); (3) introduction of Sansumg Engineering (III. Sustainability Reporting of Samsung Engineering); and (4) summary of internationally accepted sustainability reporting standards (IV. International Sustainability Reporting Standards).