An improved seating system that includes a seat back assembly (10) that is fabricated to include a seat back (12) with a first panel portion (14) that is optionally secured to a second panel portion (16) with one or more fasteners such as welds, adhesives, tack-offs, steel brackets or otherwise. The first panel portion (14), the second panel portion (16) or both preferably are plastic. The seat back assembly (10) may include one or more integrated reinforcement structures (20).