| 研究生: |
林瑞絲 Canelas, Claudia |
|---|---|
| 論文名稱: |
營造公司CSR報告中指標之環境措施與衝擊減低之關係 Relationships between the environmental initiatives and impact reductions in the indicators in CSR reports of construction companies |
| 指導教授: |
張行道
Chang, Andrew |
| 學位類別: |
碩士 Master |
| 系所名稱: |
工學院 - 土木工程學系 Department of Civil Engineering |
| 論文出版年: | 2016 |
| 畢業學年度: | 104 |
| 語文別: | 英文 |
| 論文頁數: | 79 |
| 外文關鍵詞: | Corporate social responsibility, environmental initiatives, environmental performance indicators, construction companies, GRI |
| 相關次數: | 點閱:135 下載:4 |
| 分享至: |
| 查詢本校圖書館目錄 查詢臺灣博碩士論文知識加值系統 勘誤回報 |
A company takes environmental initiatives in order to increase environmental performance. This research studied the environmental initiatives and performance indicators disclosed in the CSR reports of eight construction companies during a 5 year period based on GRI (Global Reporting Initiative) guidelines.
The relationships between the environmental initiatives and impact reductions were investigated and determined. In addition, the compliance with GRI requirements, the aspects in which the eight companies were focusing their environmental management on and some improvement needs were highlighted.
The results show that companies focused on water withdrawal and GHG emission aspects because of more information on the indicators EN8 and EN16. In the CSR reports analyzed, the indicators with the largest number of the relationships are EN3 and EN16. Both have 18% of the relationships. The largest number of relationships between initiatives and impacts of a company is 32%. These percentages are based on the number of indicators analyzed, the number of companies analyzed and the period of time.
In order for companies to improve CSR reporting, a reporting process is suggested. This process can help companies to report information in a more standardized way and also to increase the completeness of the information reported.
1) Adams, C. A., & Frost, G. R. (2008). “Integrating sustainability reporting into management practices.” In Accounting Forum. Vol. 32, No. 4, pp. 288-302.
2) Alazzani, A., & Wan-Hussin, W. N. (2013). “Global Reporting Initiative's environmental reporting: A study of oil and gas companies.” Ecological indicators. Vol. 32, pp. 19-24.
3) Bewley, K., & Li, Y. (2000). “Disclosure of environmental information by Canadian manufacturing companies: a voluntary disclosure perspective.” Advances in environmental accounting and management. 1(1), 201-226.
4) Brammer, S., & Pavelin, S. (2008). “Factors influencing the quality of corporate environmental disclosure.” Business Strategy and the Environment. 17(2), pp. 120-136.
5) Chen, L., Tang, O., & Feldmann, A. (2015). “Applying GRI reports for the investigation of environmental management practices and company performance in Sweden, China and India.” Journal of Cleaner Production. 98, 36-46.
6) Cho, C. H., & Patten, D. M. (2007). “The role of environmental disclosures as tools of legitimacy: A research note.” Accounting, Organizations and Society. 32(7), 639-647.
7) Clarkson, P. M., Li, Y., Richardson, G. D., & Vasvari, F. P. (2008). “Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis.” Accounting, organizations and society. 33(4), 303-327.
8) Daub, C.H. (2007). “Assessing the quality of sustainability reporting: an alternative methodological approach.” Journal of Cleaner Production. 15: 75-85.
9) Fernandez-Feijoo, B., Romero, S., & Ruiz, S. (2014). “Commitment to corporate social responsibility measured through global reporting initiative reporting: Factors affecting the behavior of companies.” Journal of Cleaner Production. 81, 244-254.
10) Gilley, K. M., Worrell, D. L., Davidson, W. N., & El–Jelly, A. (2000). “Corporate environmental initiatives and anticipated firm performance: the differential effects of process-driven versus product-driven greening initiatives.” Journal of management, 26(6), 1199-1216.
11) Global Reporting Initiative (GRI) (2009). A Snapshot of Sustainability Reporting in the Construction and Real Estate Sector, GRI: Boston.
12) Global Reporting Initiative (GRI) (2011). Sustainability Reporting Guidelines on Economic, Environmental and Social Performance. Version 3.1 GRI: Boston.
13) Isaksson, R., Garvare, R. (2003). “Measuring sustainable development using process models” Managerial Auditing Journal, Vol. 18 No. 8, pp. 649‐56.
14) Jasch, C. (2000). “Environmental performance evaluation and indicators.” Journal of Cleaner Production. 8(1), 79-88.
15) Kates, R., Clark, W. C., Hall, J. M., Jaeger, C., Lowe, I., McCarthy, J. J., & Gallopin, G. C. (2000). “Sustainability science.” KSG working paper No. 00-018.
16) Iatridis, G. E. (2013). “Environmental disclosure quality: Evidence on environmental performance, corporate governance and value relevance.” Emerging Markets Review. 14, 55-75.
17) Marimon, F., del Mar Alonso-Almeida, M., del Pilar Rodríguez, M., & Alejandro, K. A. C. (2012). “The worldwide diffusion of the global reporting initiative: what is the point?” Journal of Cleaner Production. 33, 132-144.
18) Moneva, J. M., Archel, P., & Correa, C. (2006). “GRI and the camouflaging of corporate unsustainability.” In Accounting Forum. Vol. 30, No. 2, pp. 121-137.
19) O'dwyer, B. (2002). “Managerial perceptions of corporate social disclosure: An Irish story.” Accounting, Auditing & Accountability Journal. 15(3), 406-436.
20) Petrovic-Lazarevic, S., Perry, M., Rajan, R., (2007). “Improving occupational health and safety measures in the Australian construction industry.” Zagreb International Review of Economics and Business. Vol. 10, pp. 17-34.
21) Roca, L. C., & Searcy, C. (2012). “An analysis of indicators disclosed in corporate sustainability reports.” Journal of Cleaner Production. 20(1), 103-118.
22) Singh, R. K., Murty, H. R., Gupta, S. K., & Dikshit, A. K. (2012). “An overview of sustainability assessment methodologies.” Ecological Indicators. 15(1), 281-299.
23) Smeets, E., & Weterings, R. (1999). “Environmental indicators: Typology and overview” (p. 19). Copenhagen: European Environment Agency.
24) Son, H., Kim, C., Chong, W. K., & Chou, J. S. (2011). “Implementing sustainable development in the construction industry: constructors' perspectives in the US and Korea.” Sustainable Development. 19(5), 337-347.
25) Veleva, V., Hart, M., Greiner, T., & Crumbley, C. (2003). “Indicators for measuring environmental sustainability: A case study of the pharmaceutical industry.” Benchmarking: An International Journal. 10(2), 107-119.
26) Zhao, Z. Y., Zhao, X. J., Davidson, K., & Zuo, J. (2012). “A corporate social responsibility indicator system for construction enterprises.” Journal of cleaner production. 29, 277-289.
27) Zhi, H., Zhang, L., Yin, S., Peter, E.D., Love, G., (2000). "A framework for implementing ISO 14000 in construction." Environmental Management and Health. Vol. 11, Iss 2, pp. 139 – 149.
28) CTCI corporate sustainability report (2010, 2011, 2012, 2013, 2014)
http://database.globalreporting.org/companies/view/1191
29) Fluor sustainability report (2010, 2011, 2012, 2013, 2014)
http://database.globalreporting.org/companies/view/1730
30) Group five integrated annual report (2010, 2011, 2012, 2013, 2014)
http://database.globalreporting.org/companies/view/1269
31) Hochtief sustainability report (2010, 2011, 2012, 2013, 2014)
http://database.globalreporting.org/companies/view/510
32) Hyundai sustainability report (2010, 2011, 2012, 2013, 2014)
http://database.globalreporting.org/companies/view/6188
33) ICA sustainability report (2010, 2011, 2012, 2013, 2014)
http://database.globalreporting.org/companies/view/4512
34) Obayashi sustainability report (2010, 2011, 2012, 2013, 2014)
http://database.globalreporting.org/companies/view/3343
35) OHL sustainability report (2010, 2011, 2012, 2013, 2014)
http://database.globalreporting.org/companies/view/553