近年來水資源議題逐漸受關注，除了政府外，各產業與公司亦有作為，例如出版企業社會責任(Corporate Social Responsibility, CSR)報告，揭露組織營運用水的訊息與指標的揭露。目前國內營建公司CSR報告並不普遍發行，用水訊息的揭露程度低。
　　本研究探討營建業水相關指標的揭露，檢視國際八家營建相關公司，於CSR報告中所揭露的水指標，依全球報告綱領(Global Reporting Initiative, GRI)的編寫要求，檢視CSR報告書中水指標實際揭露程度，並以營造廠、材料商和開發商三種公司，分析其營運用水的性質與水管理措施。從八家公司水指標揭露的情形，找出水指標揭露的順序，並以三家案例公司為例衡量其營運用水績效。
　　研究結果顯示，三種公司水指標之揭露程度，開發商＞材料商＞營造廠，基於三種公司的用水背景與水管理措施，建立三種公司可用的水相關指標。而GRI的五個水指標於八家公司CSR報告中，EN8「總用水量」是最廣泛被揭露的指標，因此營建公司可從容易著手的EN8為優先揭露的指標，並衍伸揭露其他水相關的指標，如用水影響(EN9)、回收水比例(EN10)、廢水排放量(EN21)、生物多樣性(EN11~15)，罰款(EN28)及環境投資(EN30)。
　　衡量三家公司近年來的用水密集度，探討其營運用水績效，其水密集度的值是愈低愈好，表示單位用水量的減少，比較C2和M2公司的歷年的績效，顯示C2於2011至2012年營收水密集度減少（6E-05m3/美元)，說明公司於營運用水上的改善變好，而M2公司於2011年開始營收水密集度上升，可能因公司內部環境管理決策的調整而影響。公司可以發展水密集度指標，檢視歷年水密集度數值趨勢，了解公司營運用水的績效。

Abstract
Disclosure Analysis of water related indicators for the
construction industry

Pei-Cheng Tsai
Prof. Andrew S. Chang
Department of Civil Engineering, College of Engineering

SUMMARY

Water issues have gradually been people’s concern in recent years. In addition to governments, industries and companies also do something to react, such as publication of corporate social responsibility (CSR) report to reveal water related information. This research investigated the disclosure of water related indicators for the construction industry; eight international construction related companies were chosen to review their CSR reports, and find out the order of disclosure of the water indicators; water intensity indicators were also developed. The results showed that the sequence of disclosing more information of the three kinds of companies is developers＞material suppliers＞contractors. Among five water indicators of GRI, the EN8 "total water consumption" had the highest disclosure rate. It can be the priority indicator for the construction industry, with which other water related indicators can be linked. Companies can view the values over the years by water intensity indicators, to understand the performance of the company in operating the water.

Keywords: Water indicators disclosure, water performance, GRI, CSR, construction industry

INTRODUCTION

In Coalition for Environmentally Responsible Economics (CERES), Morrison et al. (2009) published a special report noted that atrophy of water resources is a bigger risk than the oil crisis. The water resource issues were growing as known, with the international community's environmental consciousness, started focus to enhance the corporate environmental performance in general, with Corporate Social Responsibility (CSR) Report to disclose the operation effects in internal and external environmental (Ying-Shih Hsieh and Yi-Chan Cheng 2010). The CSR report is published about a company’s operation in environmental, social and economic performance. For the execution of the announced measures and performance information, indicator disclosure standards suggested by Global Reporting Initiative (GRI) provide rules for preparation of disclosure. In addition, GRI published supplementary guidance for different industries. The“A Snapshot of Sustainability Reporting in the Construction and Real Estate Sector”(GRI 2008) for the construction industry does not address much water resources issues. Literature points out water information is disclosed insufficiently in manufacturing, services and construction CSR reports (Zi-Yang Li 2011; Gallego 2006). For example, a construction company is not easy to collect water information, resulting in less concern about water operation.

MATERIALS AND METHODS

To understand the construction industry water information disclosure, this research first reviewed the company’s situation of water indicators and disclosure and the relationship between environmental performance indicators and methods of the measurement of water usage. From“A Snapshot of Sustainability Reporting in the Construction and Real Estate Sector＂(GRI 2008), four contractors (Hochief, Obayashi, Fluor HSE, Group Five), two material suppliers (Holcim, CEMEX) and two developers (Stockland, Swire Properties), the total eight companies were selected as cases to study. The GRI guidelines were followed to view the company's CSR report disclosure of water information. Through understanding three kinds of company's operations, appropriate water indicators were suggested. Based on the relevance of water indicators, water performance of companies were evaluated.

RESULTS AND DISCUSSION

Based on the CSR reports on five water indicators of GRI, the eight international construction companies disclosing water indicators in the order from high to low is developers＞material suppliers＞contractors. Among the five water indicators, EN8 has the highest disclosure rate of 88%, showing the EN8 is the focus of the construction companies. EN8 can be linked with other four water related indicators. Furthermore, water intensity was used to analyze the water performance of one constructor in recent years.

Future research can do the following: (1) Review the CSR reports of eight companies in following years to understand the company-faced water issues, their changes and trends in disclosure and practices. (2) Refer to the practice of international construction companies to assist domestic companies in CSR report disclosing water related information. (3) Conduct interviews or use other ways to verify the applicability of water indicators.

CONCLUSION

Compared to international companies, Taiwan’s companies are not mature enough in the environmental protection development. This research analyzed international companies’ CSR reports. From disclosure extent and tendency of water indicators, the companies can face the environmental issues earlier, and disclose water indicators better. Water intensity shows the water management performance and a company should focus on both sustainability and profit growth. In the last, this research provides an example for domestic construction companies to follow the indicators and methods of measurement to establish an appropriate way of water information disclosure.

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