Construction activities cause environmental impact that need to be reduced. Construction companies implementing environmental initiatives (EI) as written in corporate social responsibility (CSR) reports could reduce environmental impact or improve environmental performance (EP). However, previous studies found positive or negative relationships between environmental disclosure and EP. Whether implementing EIs improves performance can be further examined.
This study aimed to identify the relationships between EI and EP disclosed in the CSR reports for construction companies. Content analysis and case study were adopted to examine ten CSR reports of five companies. Relevant studies were reviewed to determine the levels of initiatives (LI) and scores for EP and EP value (PV). There are 11 environmental indicators were adopted to examine EPs and eight indicators for PVs. Thirty EIs were obtained from five 2019 CSR reports and 30 EPs from five 2020 CSR reports. After examining and determining levels and scores, the relationships between LI-PV, LI-EP, and EP-PV were identified.
The result shows a strong and positive correlation of 0.622 between LI and PV. The correlation between LI and EP is moderate at 0.562. A very strong correlation was found between EP and PV at 0.807.
In summary, the initiatives disclosed at a higher level with content are strongly associated with better EP improvement. This also indicates that low LIs are accompanied by no EP. This result encourages companies to provide appropriate contents and assure the effectiveness of initiatives. Stakeholders can also comprehend a company's efforts in reducing environmental impact.

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