營建業CSR環境指標揭露之品質與國際化程度之研究

The Research of the Construction Industry Environmental Indicators Disclosure Quality in CSR Report and the Internationalization Degree of the Disclosure

陳怡伶(Yi-Ling Chen)

《北商學報》 37期 (2021/01) Pp. 59-75

摘要

本研究探討在永續性倡議與環境保護意識覺醒的當代，企業在經營活動的同時也應考量對環境面的衝擊與影響。CSR報告書在企業與利害關係人間扮演著資訊聯繫角色，因此透過CSR報告書的編製與揭露企業非財務績效的成果成為利害關係人關注的議題。營造業是在各項建設活動過程中大量使用能源、碳排放、產生廢棄物的產業之一，對環境面衝擊具重大影響。本研究調查2014至2018年國內外營建公司出版的CSR報告書，比較臺灣與國際企業CSR報告書中能源、水資源、碳排放、廢水及廢棄物、法規遵循等五個主要環境面指標的揭露品質。實證結果國內外營建公司五個指標揭露程度不高，臺灣CSR報告書揭露品質低於國際營建公司。

關鍵字

永續性 ； 環境績效 ； 企業社會責任 ； 揭露品質 ； 營建業

並列摘要

Nowadays, with the growing conscious of sustainability initiative and environmental protection, companies are starting their consideration of the environmental impact and influence effected by the business activities. CSR report plays a critical role between the company and stakeholder. It becomes the main issues focused by the public interests that corporates implement and compile the disclosure of non-financial information in CSR report. Construction processes are often considered for their impacts on the environment. Thus, this research aims to investigate disclosure quality level of the studied reports issued by Taiwan and foreign construction corporates from year 2014 to 2018 and compare the main five environmental indicators (energy, water, emission, waste, environmental compliance). The findings of this research are, firstly, the disclosure quality of the CSR reports issued by both among the Taiwan and foreign construction corporate is mediocre and, secondly, the disclosure quality level of the CSR reports published by Taiwan construction corporates is lower than those published by foreign construction corporates.

並列關鍵字

Sustainability ； environmental performance ； corporate social responsibility ； disclosure quality ； construction industry