企業社會責任(Corporate Social Responsibility, CSR) 報告為近年國際大公司展現環境、社會、經濟措施與績效所公佈的資訊。國內至今提出者多半為製造或服務業公司，營建相關公司大都尚未著手。藉由檢視國外營建業CSR報告書環境資訊之揭露，能幫助國內營建業建立環境績效指標，並進一步出版CSR報告書。
本研究探討CSR報告書中環境指標的揭露，以全球報告綱領(Global Reporting Initiative, GRI) 的環境面30個績效指標為架構，檢視國外八家營建相關公司CSR報告書提出之指標與措施，從營造、開發及建材三種公司類型，了解其實際揭露指標的質、量化資料、環境影響及減輕措施的符合度，評分其內容與品質，比較指標之揭露率，並分為高、中、低三類。最後，建立30項指標關聯表，分為優先與普通指標，指出揭露的順序與方法。
研究結果發現，八家營建公司報告書提出的指標，與實際內容未完全符合，質化及量化指標符合度分別為59% 和51%，環境影響和減輕措施符合度皆為53%，指標內容較未揭露重大資訊，品質較未符合可比較性原則，營建公司報告作法落後於開發及建材公司。
高揭露率指標平均揭露率85%，有減輕產品與服務對環境影響的措施及減輕程度(EN26)、直接能源消耗量(EN3)等10項指標，低揭露率指標平均24%，有材料總使用重量或體積(EN1)等12項指標，顯示國外營建公司指標揭露偏重於能源與碳排放相關議題。可優先揭露指標有材料類(EN1)等15項，普通指標有CO2排放量(EN16)等15項指標，選擇指標揭露率達50%以上，指出能源(EN3、4)、總用水量(EN8)和廢棄物排放(EN22)等18項標竿指標可先揭露，再逐步擴展至30項指標，給予國內營建公司參考。

In recent years, large international companies have published CSR (Corporate Social Responsibility) reports to disclose indicators and measures in economic, environmental, and social aspects. In Taiwan, the CSR reports have not been published by most construction companies. By examining the disclosure of environmental information in the CSR reports of foreign construction related companies, it helps the Taiwan construction industry to establish environmental performance indicators and prepare CSR reports.
This research explored the disclosure of 30 environmental indicators in the CSR reports on the basis of the GRI (Global Reporting Initiative) reporting framework. It analyzed the indicators and measures in CSR reports of eight foreign construction-related companies of two developers, two construction material suppliers, and four contractors. First, the disclourse rates of the eight companies were calculated for qualitative and quantitative indicators of environmental impact or mitigation characteristic. The indicators were ranked in high, medium, and low levels according to their disclosure rates. The content and quality of the indicators were also evaluated. Finally, the indicators were tabulated, divided into priority and general indicators to indicate the sequence and methods of disclosure.
The findings show that the contents of indicators disclosed in the CSR reports are not quite consistent with GRI requirements. The disclourse rates for qualitative and quantitative are 59% and 51%, the rates for environmental impact and mitigation indicators are both 53%. The indicator content did not disclose materiality information, the quality did not conform to the comparability principles. The contractors were lagging the developers and material suppliers.
The average rate of high disclosure indicators was 85%, including 10 indicators such as initiatives to mitigate environmental impacts of products and services, and extent of impact mitigation (EN26), and direct energy consumption by primary energy source (EN3). The rate of low disclosure indicators was 24%, including 12 indicators such as materials used by weight or volume (EN1). It shows most companies disclosed energy and emissions issues. Priority indicators have 15 indicators such as material weight (EN1); general indicators have 15 indicators such as CO2 emissions (EN16). The indicators with disclosure rates higher than 50% was selected for benchmarking. They have 18 indicators including energy (EN3, EN4), total water withdrawal by source (EN8), and total weight of waste by type and disposal method (EN22).

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二、CSR 報告書
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三、網站資料
1.Global Reporting Initiative (GRI) http://www.globalreporting.org/
2.台灣永續能源研究基金會 http://taise.org.tw/index.php
3.台灣企業社會責任CSR in Taiwan http://csr.moea.gov.tw/main.asp