進階搜尋


下載電子全文  
系統識別號 U0026-1708202018494200
論文名稱(中文) 國際承包商之環境指標揭露程度與資料來源的關係
論文名稱(英文) Relationships between Environmental Indicator Disclosure Levels of International Contractors and Data Sources
校院名稱 成功大學
系所名稱(中) 土木工程學系
系所名稱(英) Department of Civil Engineering
學年度 108
學期 2
出版年 109
研究生(中文) 葉悅華
研究生(英文) Adolfo Pe
學號 N66077114
學位類別 碩士
語文別 英文
論文頁數 90頁
口試委員 指導教授-張行道
口試委員-荷世平
口試委員-沈芳瀅
口試委員-蔡雅雯
中文關鍵字 none 
英文關鍵字 Corporate Social Responsibility  environmental indicator disclosure  requirement compliance  data source  Global Reporting Initiative  international contractors 
學科別分類
中文摘要 none
英文摘要 The construction industry is vital for countries to develop infrastructure. However, it also has negative impacts on the environment and thus, is accountable for significant greenhouse gas (GHG) emissions, energy consumption, and waste generation. Because of this, construction companies are expected to show their commitment to the environment through Corporate Social Responsibility (CSR) reporting.
This study aimed to determine the relationships between environmental indicator disclosures and data sources in the CSR reports of international contractors. This research used content analysis and case study methods to examine nine CSR reports of 2018 that are compliant with the environmental aspects, indicators, and requirements of Global Reporting Initiative (GRI) Standards 2016, published by nine international construction companies.
The results show that the average disclosure of the 30 indicators in the nine CSR reports is 26%. Environmental compliance is the most disclosed aspect (39%), followed by Supplier environmental assessment (36%), and Materials (33%). Four indicators have more than 50% disclosure namely 301-1 (Materials used by weight or volume) with 67%, 305-4 (GHG emissions intensity) with 61%, 302-1 (Energy consumption within the organization) with 56%, and 308-1 (New suppliers that were screened using environmental criteria) with 56%.
The results also show that the indicators with data located at the department (32.3%) have higher disclosure than those at the work process (25.0%). The indicators with internal data have higher disclosure (29.3%) than external data (13.7%). The indicators with quantitative data have higher disclosure (32.0%) than qualitative data (14.7%). Furthermore, there is no relationship between the number of data sources and the disclosure level for the indicators. Lastly, there is a significant moderately positive relationship between data quality index and indicator disclosure level. This means that indicators that rely on more specific and quantifiable data tend to have higher disclosure that is consistent with the prior quantitative data’s higher disclosure.
In summary, the disclosure of the 30 environmental indicators can be increased with good potential. The collection of department, internal and especially quantitative data can be prioritized to lead to higher disclosure.
論文目次 ACKNOWLEDGEMENTS i
ABSTRACT ii
TABLE OF CONTENTS iii
LIST OF TABLES v
LIST OF FIGURES vii
CHAPTER 1 INTRODUCTION 1
1.1 Research Motivation 2
1.2 Research Objectives 2
1.3 Research Method and Process 3
1.4 Research Scope and Limitation 5
CHAPTER 2 LITERATURE REVIEW 6
2.1 CSR Reporting 6
2.1.1 Relevance of CSR reporting 6
2.1.2 CSR reporting in the construction industry 7
2.2 Environmental Information Disclosure 9
2.2.1 Environmental disclosure and performance 9
2.2.2 Factors affecting environmental information disclosure 10
2.2.3 Environmental indicator disclosure 11
2.2.4 Difficulties in data collection 13
2.2.5 Environmental information data sources 13
CHAPTER 3 COMPANY SELECTION AND INDICATOR DISCLOSURES 16
3.1 Company Selection 16
3.1.1 Selection process 16
3.1.2 Selected companies 18
3.2 Indicator Disclosures 20
3.2.1 GRI Environmental disclosure requirements 20
3.2.2 Indicator disclosure determination 23
3.2.3 Comparison of indicator disclosures 32
CHAPTER 4 DATA SOURCES AND GRI INDICATORS 43
4.1 Data Sources 43
4.1.1 ISO 14031 43
4.1.2 Data source characteristics 44
4.2 Linking Indicator Data Sources in GRI Standards 46
4.2.1 Documentation sources of GRI indicators 46
4.2.2 Data sources of GRI 2016 indicators 52
CHAPTER 5 RELATIONSHIPS BETWEEN DISCLOSURE AND DATA 57
5.1 Indicator-Level Relationships 57
5.1.1 Indicator’s data source location and nature 57
5.1.2 Indicator’s data source number and index 60
5.2 Aspect-Level Relationships 65
5.2.1 Aspect’s data source location and nature 65
5.2.2 Aspect’s data source number and index 68
5.3 Variables Affecting Indicator Disclosure 71
5.3.1 Number of reporting requirements 72
5.3.2 Assumptions and methods of calculation 73
CHAPTER 6 CONCLUSIONS AND RECOMMENDATIONS 76
6.1 Conclusions 76
6.2 Research Contribution 79
6.3 Recommendations 79
REFERENCES 81
參考文獻 Papers and Books
1) Abdullah, M., Hamzah, N., Helmi, M., Tseng, M., & Brander, M. (2020). "The Southeast Asian haze : The quality of environmental disclosures and firm performance." Journal of Cleaner Production, Vol. 246, 118958.
2) Afzal, F., Lim, B., & Prasad, D. (2017). "An investigation of corporate approaches to sustainability in the construction industry." Procedia Engineering, Vol. 180, 202–210.
3) Ahmad, N., Li, H., & Tian, X. (2019). "Increased firm profitability under a nationwide environmental information disclosure program? Evidence from China." Journal of Cleaner Production, Vol. 230, 1176–1187.
4) Al-tuwaijri, S. A., Christensen, T. E., & Hughes, K.E. II (2004). "The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach." Accounting, Organizations, and Society, Vol. 29, 447–471.
5) Asaad, A., Salem, A., & Awasthi, A. (2020). "New consensus measure for group decision- making based on Spearman’ s correlation coefficient for reciprocal fuzzy preference relations." International Journal of Modelling and Simulation, 1-13, DOI: 10.1080/02286203.2019.1700346.
6) Asadi, K., Suresh, A. K., Ender, A., Gotad, S., Maniyar, S., Anand, S., Noghabaei, M., Han, K., Lobaton, E., & Wu, T. (2020). " An integrated UGV-UAV system for construction site data collection." Automation in Construction, Vol. 112, 103068.
7) Bel, T. (2020). "Effects of corporate social responsibility towards stakeholders and environmental management on responsible innovation and competitiveness." Journal of Cleaner Production, Vol. 250, 119490.

8) Burritt, R. L. (2002). Environmental Reporting in Australia: Current Practices and Issues for the Future." Business Strategy and the Environment, Vol. 406, 391–406.
9) Castell, N., Dauge, F. R., Schneider, P., Vogt, M., Lerner, U., Fishbain, B., Broday, D., Bartonova, A. (2017). "Can commercial low-cost sensor platforms contribute to air quality monitoring and exposure estimates?" Environment International, Vol. 99, 293–302.
10) Castillo, F. M. B. (2018). Disclosure Sequence of GRI Environmental Indicators of Contractors, Master's thesis. National Cheng Kung University, Tainan, Taiwan.
11) Castro-González, S., Bande, B., Fernández-Ferrín, P., & Kimura, T. (2019). "Corporate social responsibility and consumer advocacy behaviors: The importance of emotions and moral virtues." Journal of Cleaner Production, Vol. 231, 846–855.
12) Chang, A. S., Li, Z. Y., & Chen, Y. L. (2017). "Environmental Performance Disclosure in the CSR Reports of Construction Companies." International Journal of Trade, Economics and Finance, Vol. 8(3), 158–164.
13) Chen, W. Y., Hin, F., & Cho, T. (2019). "Environmental information disclosure and societal preferences for urban river restoration: Latent class modelling of a discrete-choice experiment." Journal of Cleaner Production, Vol. 231, 1294–1306.
14) Chen, Y., Hung, M., & Wang, Y. (2018). "The effect of mandatory CSR disclosure on firm profitability and social externalities: Evidence from China." Journal of Accounting and Economics, Vol. 65(1), 169–190.
15) Contini, M., Annunziata, E., Rizzi, F., & Frey, M. (2020). "Exploring the influence of Corporate Social Responsibility (CSR) domains on consumers’ loyalty: An experiment in BRICS countries." Journal of Cleaner Production, Vol. 247, 119158.
16) Creswell, J. W. (2007). Qualitative Inquiry & Research Design, 2nd edition. Thousand Oaks, California: Sage Publications, Inc.
17) Daft, R. L. (2016). Organization Theory and Design, 12th edition. New York: Cengage Learning.
18) Dragomir, V. D. (2018). "How do we measure corporate environmental performance ? A critical review." Journal of Cleaner Production, Vol. 196, 1124–1157.
19) DJSI. (2020). Dow Jones Sustainability World Index. https://www.spglobal.com/spdji/ en/indices/equity/dow-jones-sustainability-world-index/#overview, accessed on July 15, 2020.
20) Elijido-ten, E. O. (2017). "Does recognition of climate change related risks and opportunities determine sustainability performance?" Journal of Cleaner Production, Vol. 141, 956–966.
21) Engineering News-Record. (2018). ENR’s 2018 Top 250 International Contractors 1-100. https://www.enr.com/toplists/2018-Top-250-International-Contractors-1, accessed on October 04, 2019.
22) Fortune. (2019). Fortune 500. https://fortune.com/fortune500/2019/fluor/, accessed on October 4, 2019
23) Greenhouse Gas Protocol. (2020). Greenhouse Gas Protocol Standards. https://ghgprotocol.org/standards, accessed on February 20, 2020.
24) Haffar, M., & Searcy, C. (2018). "The use of context-based environmental indicators in corporate reporting." Journal of Cleaner Production, Vol. 192, 496–513.
25) He, Z., Shen, W., Li, Q., Xu, S., Zhao, B., Long, R., & Chen, H. (2018). "Investigating external and internal pressures on corporate environmental behavior in papermaking enterprises of China." Journal of Cleaner Production, Vol. 172, 1193–1211.
26) His-Chuen Hsueh; Chien-Sheng Wu; Chang, A. S. (2017). "Delay Factors , Frequency and Responsibility of Construction Projects in Taiwan." Journal of the Chinese Institute of Civil and Hydraulic Engineering, Vol. 29 (3), 195-204.
27) Hsiao, W.-H. (2019). Relationships between environmental performance disclosures and data sources in CSR reporting, Master's thesis. National Cheng Kung University, Tainan, Taiwan.
28) Huang, C. F., Lu, W. H., Lin, T. T., & Wu, E. J. (2017). "The Current Conditions of CSR Implementation in Construction Industry: A Lesson from Taiwan." Applied Ecology and Environmental Research, Vol. 15 (2), 67–80.
29) Hummel, K., & Schlick, C. (2016). "The relationship between sustainability performance and sustainability disclosure – Reconciling voluntary disclosure theory and legitimacy theory." Journal of Accounting and Public Policy, Vol. 35 (5), 455–476.
30) Inestroza, A. M. R. (2018). Environmental Performance Disclosure in the CSR Reports of International Contractors, Master's thesis. National Cheng Kung University, Tainan, Taiwan.
31) International Organization for Standardization (ISO). (1999). ISO 14031: Environmental management – Environmental performance evaluation Guidelines. Geneva, Switzerland.
32) International Organization for Standardization (ISO). (2012). PD ISO/ TS 14033: 2012 Environmental management–Quantitative environmental information–Guidelines and examples. Geneva Switzerland: BSI Standards Limited 2012.
33) International Organization for Standardization (ISO). (2013). ISO 14031: Environmental management – Environmental performance evaluation Guidelines. Geneva, Switzerland.
34) Jiang, W., & Wong, J. K. W. (2016). "Key activity areas of corporate social responsibility (CSR) in the construction industry: A study of China." Journal of Cleaner Production, Vol. 113, 850–860.

35) Kasim, M. T. (2017). "Evaluating the effectiveness of an environmental disclosure policy : An application to New South Wales." Resource and Energy Economics, Vol. 49, 113–131.
36) KPMG. (2017). "The road ahead:KPMG International Survey of Corporate Responsibility Reporting." Nature Nanotechnology, Vol. 8 (11), 792–793.
37) Krippendorff, K. (2004). Content Analysis: An Introduction to Its Methodology, 2nd edition. Thousand Oaks, California: SAGE Publications, Inc.
38) Li, D., Cao, C., Zhang, L., Chen, X., Ren, S., & Zhao, Y. (2017). "Effects of corporate environmental responsibility on financial performance: The moderating role of government regulation and organizational slack." Journal of Cleaner Production, Vol. 166, 1323–1334.
39) Li, D., Zhao, Y., Sun, Y., & Yin, D. (2017). "Corporate environmental performance, environmental information disclosure, and financial performance: Evidence from China." Human and Ecological Risk Assessment, Vol. 23 (2), 323–339.
40) Liao, P. C., Shih, Y. N., Wu, C. L., Zhang, X. L., & Wang, Y. (2018). "Does corporate social performance pay back quickly? A longitudinal content analysis on international contractors." Journal of Cleaner Production, Vol. 170, 1328–1337.
41) Loosemore, M., Lim, B. T. H., Ling, F. Y. Y., & Zeng, H. Y. (2018). "A comparison of corporate social responsibility practices in the Singapore, Australia and New Zealand construction industries." Journal of Cleaner Production, Vol. 190, 149–159.
42) Loosemore, Martin, Teck, B., & Lim, H. (2017). "Linking corporate social responsibility and organizational performance in the construction industry." Construction Management and Economics, Vol. 6193, 1–16.
43) Loukil, F., & Rouached, L. (2020). "Waste collection criticality index in African cities." Waste Management, Vol. 103, 187–197.
44) Lu, H. A. (2015). Sustainable Performance and Relationships between the Indicators in CSR reports of Construction Companies, Master's thesis. National Cheng Kung University, Tainan, Taiwan.
45) Lu, W., Ye, M., Flanagan, R., & Ye, K. (2016). "Corporate social responsibility disclosures in international construction business: Trends and prospects." Journal of Construction Engineering and Management, Vol. 142(1), 1–14.
46) Maldonado, C. R. C. (2016). Relationships between Environmental Initiatives and Impact Reductions in the indicators in CSR reports of Construction Companies, Master's thesis. National Cheng Kung University, Tainan, Taiwan.
47) Meng, X. H., Zeng, S. X., Shi, J. J., Qi, G. Y., & Zhang, Z. B. (2014). "The relationship between corporate environmental performance andenvironmental disclosure: An empirical study in China." Journal of Environmental Management, Vol. 145, 357–367.
48) Mohamed, S., Hay, D., & Staden, C. J. Van. (2018). "The influence of culture and corporate governance on corporate social responsibility disclosure: A cross country analysis." Journal of Cleaner Production, Vol. 198, 820–832.
49) Olsthoorn, X., Tyteca, D., Wehrmeyer, W., & Wagner, M. (2001). "Environmental indicators for business: A review of the literature and standardisation methods." Journal of Cleaner Production, Vol. 9 (5), 453–463.
50) Ortas, E., Alvarez, I., Jaussaud, J., & Garayar, A. (2015). "The impact of institutional and social context on corporate environmental, social and governance performance of companies committed to voluntary corporate social responsibility initiatives." Journal of Cleaner Production, Vol. 108, 673-684.
51) Oyewumi, O. R., Ogunmeru, O. A., & Oboh, C. S. (2018). "Investment in corporate social responsibility, disclosure practices, and financial performance of banks in Nigeria." Future Business Journal, Vol. 4 (2), 195–205.
52) Paramosa, L. S. (2019). The relevance of CSR related issues, material topics, and disclosures of developers, consulting firms, contractors, and suppliers, Master's thesis. National Cheng Kung University, Tainan, Taiwan.
53) Parastoo, S., So, S., & Saeidi, P. (2015). "How does corporate social responsibility contribute to firm financial performance? The mediating role of competitive advantage, reputation, and customer satisfaction." Journal of Business Research, Vol. 68, 341–350.
54) Puggioni, D., & Stefanou, S. E. (2019). "The value of being socially responsible: A primal-dual approach." European Journal of Operational Research, Vol. 276 (3), 1090–1103.
55) Rattleff, P. (2007). "The reliability of content analysis of computer conference communication." Computers and Education, Vol. 49 (2), 230–242.
56) Reilly, B. M. O., Wathey, D., & Gelber, M. (2000). "ISO 14031: Effective Mechanism to Environmental Performance Evaluation." Corporate Environmental Strategy, Vol. 7 (3), 267–275.
57) Roca, L. C., & Searcy, C. (2012). "An analysis of indicators disclosed in corporate sustainability reports." Journal of Cleaner Production, Vol. 20 (1), 103–118.
58) Saez, P. V., & Osmani, M. (2019). "A diagnosis of construction and demolition waste generation and recovery practice in the European Union." Journal of Cleaner Production, Vol. 241, 118400.
59) Sandanayake, M., Zhang, G., & Setunge, S. (2019). "Estimation of environmental emissions and impacts of building construction – A decision making tool for contractors." Journal of Building Engineering, Vol. 21, 173–185.
60) Sardana, D., Gupta, N., Kumar, V., & Terziovski, M. (2020). "CSR ‘sustainability’ practices and firm performance in an emerging economy." Journal of Cleaner Production, Vol. 258, 120766.
61) Silva, F., Guesser, T., Hein, N., Pfitscher, E. D., & Lunkes, R. J. (2015). "Environmental impact management of Brazilian companies: analyzing factors that influence disclosure of waste, emissions, effluents, and other impacts." Journal of Cleaner Production, Vol. 96, 148–160.
62) Sweeney, L., & Coughlan, J. (2008). "Do different industries report Corporate Social Responsibility differently? An investigation through the lens of stakeholder theory." Journal of Marketing Communications, Vol. 14 (2), 113–124.
63) The EcoVadis Team. (2020). What is EcoVadis? https://support.ecovadis.com/hc/en-us/articles/115002531307-What-is-EcoVadis-, accessed on April 22, 2020.
64) Wang, H., Lu, W., Ye, M., Chau, K. W., & Zhang, X. (2016). "The curvilinear relationship between corporate social performance and corporate financial performance: Evidence from the international construction industry." Journal of Cleaner Production, Vol. 137, 1313–1322.
65) Wiseman, J. (1982). "An evaluation of environmental disclosures made in corporate annual reports." Accounting, Organizations and Society, Vol. 7 (1), 53–63.
66) Wu, B., Tian, F., Zhang, M., Zeng, H., & Zeng, Y. (2020). "Cloud services with big data provide a solution for monitoring and tracking sustainable development goals." Geography and Sustainability, Vol. 1 (1), 25-32.
67) Xia, B., Olanipekun, A., Chen, Q., Xie, L., & Liu, Y. (2018). "Conceptualising the state of the art of corporate social responsibility (CSR) in the construction industry and its nexus to sustainable development." Journal of Cleaner Production, Vol. 195, 340–353.
68) Xiao, C., Ye, J., Esteves, R. M., & Rong, C. (2016). "Using Spearman’s correlation coefficients for exploratory data analysis on big dataset." Concurrency Computation, Vol. 28 (14), 3866–3878.

69) Yan, H., & Leung, K. (2003). "Environmental Concerns in the Hong Kong Construction Industry: An Empirical Study." International Journal of Construction Management, Vol. 3 (1), 83–94.
70) Yao, S., & Liang, H. (2017). "Firm location, political geography, and environmental information disclosure." Applied Economics, Vol. 49 (3), 251–262.
71) Ye, K., Zhu, W., Shan, Y., & Li, S. (2015). "Effects of Market Competition on the Sustainability Performance of the Construction Industry: China Case." Journal of Construction Engineering and Management, Vol. 141 (1), 1–10.
72) Yin, R. K. (2018). "Case Study Research and Applications 6th edition. Thousand Oaks, California: SAGE Publications, Inc.
73) Zhang, Q., Oo, B. L., & Lim, B. T. H. (2019). "Drivers, motivations, and barriers to the implementation of corporate social responsibility practices by construction enterprises: A review." Journal of Cleaner Production, Vol. 210, 563–584.

CSR Reports
1) ACS. (2018). 2018 Integrated Annual Report. https://www.grupoacs.com/corporate-responsibility/corporate-responsibility-report/, accessed on October 4, 2019.
2) CSCEC. (2018). 2018 Sustainability Report. https://english.cscec.com/CorporateSocial Responsibility/CRSReports/, accessed on October 4, 2019.
3) Hyundai Engineering & Construction. (2019). 2019 Hyundai Engineering & Construction Sustainability Report. http://en.hdec.kr/EN/Sustainability/Global.aspx#. Xw_PcigzZEY, accessed on October 4, 2019.
4) Fluor. (2018). 2018 Sustainability Report. https://www.fluor.com/sustainability/report, accessed on October 4, 2019.
5) Hochtief. (2018). Group Report 2018 Combined Annual Financial and Sustainability Report. https://www.hochtief.com/news-media/publications, accessed on October 4, 2019.
6) Larsen & Toubro Ltd. (2018). Integrated Report 2017-2018. https://investors. larsentoubro.com/AnnualReports.aspx, accessed on October 4, 2019.
7) Odebrecht Engenharia E Construcao. (2019). Annual Report 2019. https://www. odebrecht.com/en/odebrecht-group/annual-reports, accessed on October 4, 2019.
8) SNC-Lavalin. (2018). Sustainability Report SNC-Lavalin 2018. https://www. snclavalin.com/en/sustainability/sustainability-report, accessed on October 4, 2019.
9) Strabag SE (2019). Annual Report 2018. https://www.strabag.com/databases/ internet/_public/content.nsf/web/EN-STRABAG.COM-GB.html, accessed on October 4, 2019.
論文全文使用權限
  • 同意授權校內瀏覽/列印電子全文服務,於2020-08-25起公開。
  • 同意授權校外瀏覽/列印電子全文服務,於2020-08-25起公開。


  • 如您有疑問,請聯絡圖書館
    聯絡電話:(06)2757575#65773
    聯絡E-mail:etds@email.ncku.edu.tw