Environmental Performance Disclosure in the CSR Reports of International Contractors

  • 楊 宛真

Student thesis: Master's Thesis

Abstract

In the last decades companies have increased their effort in reporting their corporate social responsibility (CSR) However the environmental performance indicators are usually not sufficiently disclosed by many companies Therefore it is worth examining and analyzing the content of the indicators in the CSR reports This research investigated the environmental performance disclosure in the CSR reports of international contractors It analyzed the 34 environmental indicators of the GRI G4 guidelines in content requirements and characteristics (i e quantitative and/or qualitative; and impacts and/or initiatives) Once they were understood the 2016 CSR reports of eight selected construction companies were examined to calculate the percentages of indicator disclosure and rank them in three levels (e g high medium and low) to indicate the disclosure sequence of these companies The findings show that the 34 indicators are quantitative and 24 are qualitative and 34 indicators address environmental impacts and 4 mitigation initiatives The average disclosure rate of the 34 indicators is 29% The numbers of high medium and low disclosure indicators are 3 11 and 20 respectively The three indicators in the high disclosure level of EN1 (weight of materials 75%) EN8 (water 81%) and EN23 (weight of waste 88%) are highly related to construction activities The material aspect has 63% of disclosure and its data should be collected and disclosed early to make the resource consumption more transparent A company can disclose the quantitative indicators of the high disclosure level such as water and materials supplemented by qualitative ones such as effluents and waste
Date of Award2018 Aug 20
Original languageEnglish
SupervisorAndrew S. Chang (Supervisor)

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