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國際營造公司企業社會責任報告中之環境績效揭露

為了解決unifi公司的問題，作者楊宛真 這樣論述：

In the last decades, companies have increased their effort in reporting their corporate social responsibility (CSR). However, the environmental performance indicators are usually not sufficiently disclosed by many companies. Therefore, it is worth examining and analyzing the content of the indicato

rs in the CSR reports.This research investigated the environmental performance disclosure in the CSR reports of international contractors. It analyzed the 34 environmental indicators of the GRI G4 guidelines in content requirements and characteristics (i.e. quantitative and/or qualitative; and impac

ts and/or initiatives). Once they were understood, the 2016 CSR reports of eight selected construction companies were examined to calculate the percentages of indicator disclosure and rank them in three levels (e.g. high, medium, and low) to indicate the disclosure sequence of these companies.The fi

ndings show that the 34 indicators are quantitative and 24 are qualitative, and 34 indicators address environmental impacts and 4 mitigation initiatives. The average disclosure rate of the 34 indicators is 29%. The numbers of high, medium, and low disclosure indicators are 3, 11, and 20, respectivel

y. The three indicators in the high disclosure level of EN1 (weight of materials, 75%), EN8 (water, 81%), and EN23 (weight of waste, 88%) are highly related to construction activities. The material aspect has 63% of disclosure and its data should be collected and disclosed early to make the resource

consumption more transparent. A company can disclose the quantitative indicators of the high disclosure level such as water and materials, supplemented by qualitative ones such as effluents and waste.