The construction industry consumes a lot of resources and is also one of the main sources of various types of pollution. The disclosure of its sustainability report ranks 12th among 15 industries in the world, according to KPMG's survey in 2020. This study adopts an integrated theoretical framework that combines stakeholder theory and institutional theory to explain the determinants of multinational international contractors' sustainability reporting, and to develop the impact of institutional environment differences on disclosing reports. The results indicate that the stakeholder power and the home country's informal institutional environment have significant impacts of the sustainability reporting. Regarding the stakeholder power, the international revenue, the degree of which the firm is engaged in high pollution business, and publicly traded or not are shown to have statistically significant impacts on sustainability reporting, whereas the degree of internationalization and firm size are not shown to affect the firm's sustainability reporting, whereas the home country's GDP is not shown to affect the firm's sustainability reporting.