企業社會責任(Corporation Social Responsibility, CSR)報告之發布可增加公司治理的透明度，使利害關係人了解企業對於社會、經濟及環境所造成的影響。國內營建業CSR報告書的發佈不普遍，透過國外營建相關公司的揭露案例，建立營建業指標的揭露順序，可作為國內營建業揭露指標的起步。
本研究以營造、開發、建材等八家國際公司等為案例，依據全球永續報告綱領 (Global Reporting Initiative, GRI)的編輯規定，檢視案例公司CSR報告書揭露之30個環境指標如何符合規定，並檢視其揭露程度，比較三類公司的揭露異同以及揭露趨勢。分析各公司揭露的背景，並以系統觀點建立EN30個指標的連結，最後根據揭露原因及指標性質，建立三類公司的揭露順序。
研究發現八家營建公司環境指標整體揭露率為21%，環境九面向中，法令揭露最多，其次為能源類，而揭露最少的為材料類。營造公司揭露率為16%，揭露最多的指標為能源類EN5及法令EN28，開發公司揭露率為26%，揭露最多的為能源類EN4及EN5，建材公司揭露率為27%，揭露最多的指標為能源類EN5、產品及服務類EN26及法令EN28。多數公司指標揭露於五年間有成長，特別是法令及能源類指標。
八家營建公司於EN30個環境指標的揭露，以EN4、5、16、18、23、26、28的揭露程度最高造成其揭露高可能有不同原因，如能源類EN4、5及排放類EN16具普遍性，產品及服務類EN26、法令EN28資料取得容易。而EN1、7、9、15、24、25、27的揭露程度最低，可能原因如材料類EN1的種類繁雜、資料不易收集，水類EN9、排放類EN25因營建業排水直接進入地下水道而對水源的影響小，排放類EN24因營建業危險廢棄物排放少，產品及服務EN27因營建業無包裝而少揭露。最後根據投入成果及指標的性質，建議營建業可先由EN3、4、5、6、16等指標揭露。

The corporation social responsibility (CSR) reports can raise the transparency of corporate governance and let stakeholders know the impact of corporation to society, economy and environment. It is not common yet to release CSR reports for the construction industry in Taiwan. Analysing the indicators through the case CSR reports of international construction-related companies and establishing the disclosure sequence can be a start of disclosure indicators for the Taiwan construction industry.
This research, based on the CSR reports of eight construction, development and material supplier companies and the compilation of Global Reporting Initiative (GRI), analyzed the levels of disclosure, how the 30 environmental indictors of the eight companies’ CSR reports have met the requirements, and compared the similarities and differences as well as trends in disclosing indicators for the three types of companies. Moreover, the disclosure background of the companies and the system viewpoint was adoped to establish the linkage among the EN30 indicators. Finally, the disclosure sequence of the 30 indicators was established for the companies.
The research finds that the disclosure rate is 21% for the eight construction companies. In the nine aspects of environment indicators, the highest disclosure rate is “Act”, followed by Energy, and Materials is the least. The disclosure rate of the four contractors is 16%, and the highest disclosure is Energy EN5 and Act EN28. The disclosure rate of the two developers is 26%, and the highest is Energy EN4 and EN5. The disclosure rate of the two material suppliers is 27%, and the highest is Energy EN5, Products and Services EN26 and Act EN28. Most companies’ disclosure rates have raised in the past five years, especially in Act and Energy indicators.
The higher disclosed indicators are EN4, 5, 16, 18, 23, 26, 28 in the eight companies. The reasons for the high level of disclosure are generality for Energy EN4, Emissions EN16, Products and Services EN26; better accessibility to data for Act EN28. Lower disclosed indicators are EN1, 7, 9, 15, 24, 25 and 27. Possible reasons for lower level disclosure are, for example, that Material EN1 has complex categories and difficulty of data collection. Finally, it is recommended that the construction industry disclose EN3, 4, 5, 6, 16 according to achievement and properties of indicators.

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二、報告書
1.Hochtief (2007, 2009, 2011), Sustainability Report, Germany.
2.Obayashi (2009-2011), CSR Report, Japan
3.Fluor (2008-2010), Sustainability Report, Texas.
4.Group Five (2007-2011), Annual Report, South Africa
5.Stockland (2007-2011), Corporate Responsibility and Sustainability Report, Australia.
6.Swire Propoperties (2007-2011), Sustainable Development Report, Hong Kong.
7.Holcim (2007, 2009), Croporate Sustainable Development Report, Switzerland.
8.CEMEX (2008-2011), Sustainable Development Report, Mexico.
9.CEMEX (2007), Sustainable Development Interim Report, Mexico.
10.中鼎工程股份有限公司，企業社會責任報告書，2010年。
11.瑞助營造股份有限公司，企業社會責任報告書，2010年。
三、網站資料
1.產業永續發展整合資訊網：http://proj.moeaidb.gov.tw/isdn/.
2.台灣企業社會責任網站http://csr.moea.gov.tw/main.aspx