Environment indicator disclosure context and relevance in CSR reports of construction companies

• Main Authors: Li-FanChen, 陳立凡
• Other Authors: Shing-Tao Chang
• Format: Others
• Language: zh-TW
• Published: 2012
• Online Access: http://ndltd.ncl.edu.tw/handle/92810480267008563870

碩士 === 國立成功大學 === 土木工程學系碩博士班 === 100 === The corporation social responsibility (CSR) reports can raise the transparency of corporate governance and let stakeholders know the impact of corporation to society, economy and environment. It is not common yet to release CSR reports for the construction industry in Taiwan. Analysing the indicators through the case CSR reports of international construction-related companies and establishing the disclosure sequence can be a start of disclosure indicators for the Taiwan construction industry. This research, based on the CSR reports of eight construction, development and material supplier companies and the compilation of Global Reporting Initiative (GRI), analyzed the levels of disclosure, how the 30 environmental indictors of the eight companies’ CSR reports have met the requirements, and compared the similarities and differences as well as trends in disclosing indicators for the three types of companies. Moreover, the disclosure background of the companies and the system viewpoint was adoped to establish the linkage among the EN30 indicators. Finally, the disclosure sequence of the 30 indicators was established for the companies. The research finds that the disclosure rate is 21% for the eight construction companies. In the nine aspects of environment indicators, the highest disclosure rate is “Act”, followed by Energy, and Materials is the least. The disclosure rate of the four contractors is 16%, and the highest disclosure is Energy EN5 and Act EN28. The disclosure rate of the two developers is 26%, and the highest is Energy EN4 and EN5. The disclosure rate of the two material suppliers is 27%, and the highest is Energy EN5, Products and Services EN26 and Act EN28. Most companies’ disclosure rates have raised in the past five years, especially in Act and Energy indicators. The higher disclosed indicators are EN4, 5, 16, 18, 23, 26, 28 in the eight companies. The reasons for the high level of disclosure are generality for Energy EN4, Emissions EN16, Products and Services EN26; better accessibility to data for Act EN28. Lower disclosed indicators are EN1, 7, 9, 15, 24, 25 and 27. Possible reasons for lower level disclosure are, for example, that Material EN1 has complex categories and difficulty of data collection. Finally, it is recommended that the construction industry disclose EN3, 4, 5, 6, 16 according to achievement and properties of indicators.