Sustainability and corporate social responsibility (CSR) reporting have become an increasingly high profile issue in many countries and companies in recent years. However, disclosure completeness in CSR reports is not assured because information is not disclosed adequately by companies.
This study aims to find a disclosure sequence of Global Reporting Initiative (GRI) environmental indicators for contractors. The 34 indicators’ requirements and documentation sources were analyzed. The indicators were categorized into input-process-output stages, and three generations. Three studies of indicators disclosure were reviewed to know which indicators were more disclosed. The ISO 14031 data sources were used to categorize the indicators. Each data source was assigned an effort level to determine the priority of indicator disclosure.
The results show that 11 indicators related to materials, water, biodiversity, effluents and waste, product and services, supplier environment assessment, and environmental grievances mechanisms had lower data collection effort and should be disclosed first. The derivation rate was calculated to assess the independence of the indicators and found EN1 (material weight), EN30 (impact of transportation) and EN29 (monetary fines) had the highest rates. This study finally presents a sequence for disclosing indicators. EN 1 (material weight), EN3 (energy consumption), EN6 (reduction of energy), EN8 (water withdrawal), EN15 (direct GHG), EN16 (indirect GHG), EN22 (water discharge), and EN23 (weight of waste) are in the first priority for disclosure. The first priority indicators are found to be mostly related to construction. The indicators with first priority are also the first indicator from their aspects and their data can be used to disclose other indicators in those aspects.

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