• ISSN: 2010-023X (Print)
    • Abbreviated Title: Int. J. Trade, Economics and Financ.
    • Frequency: Bimonthly
    • DOI: 10.18178/IJTEF
    • Editor-in-Chief: Prof.Tung-Zong (Donald) Chang
    • Executive Editor: Ms. Cherry L. Chen
    • Abstracting/ Indexing:  ProQuest, Crossref, Electronic Journals Library , EBSCO, and Ulrich's Periodicals Directory
    • E-mail: ijtef@ejournal.net
IJTEF 2017 Vol.8(3): 158-164 ISSN: 2010-023X
DOI: 10.18178/ijtef.2017.8.3.555

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Environmental Performance Disclosure in the CSR Reports of Construction Companies

A. S. Chang, Z. Y. Li, and Y. L. Chen
Abstract—More and more companies are publishing CSR reports in the past 20 years. However, the environmental performance information is usually not sufficiently disclosed by many companies. It is worth to examine and analyze the content of the indicators in the CSR reports. This research investigated the disclosure of the environmental indicators in the CSR reports of eight construction-related companies compiled based on the GRI guidelines. The GRI indicators were first classified into qualitative or quantitative as well as environmental impact or mitigation initiative types. These actual indicators in the CSR reports were examined to analyze their disclosure percentages and finally ranked in three levels to indicate the disclosure sequence for construction companies. The findings show that the 30 GRI indicators are quantitative in which 18 are also qualitative; and 28 indicators address environmental impacts and 8 address mitigation initiatives. The average disclosure rate of the 30 indicators is 53% and the numbers of high, medium and low disclosure indicators are 10, 8 and 12 respectively. A company can disclose with priority the quantitative indicators of the high disclosure level such as energy, water, and GHG emissions, supplemented by qualitative ones such as the products and services. The material data should be collected and disclosed early to make the resource consumption more transparent.

Index Terms—Construction company, corporate social responsibility, environmental indicators, GRI guidelines.

A. S. Chang is with National Cheng Kung University, Taiwan (e-mail: anschang@mail.ncku.edu.tw).


Cite: A. S. Chang, Z. Y. Li, and Y. L. Chen, "Environmental Performance Disclosure in the CSR Reports of Construction Companies," International Journal of Trade, Economics and Finance vol.8, no.3, pp. 158-164, 2017.

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