臺灣博碩士論文加值系統

Sustainable development is one considerable issue in many industrial sectors. Eco-efficiency is a tool that can help companies to measure sustainability. This study derived eco-efficiency indicators to measure eco-efficiency for construction companies. Economic and environmental performance disclosures (the two components of eco-efficiency) from the CSR reports of eight construction companies were adopted to develop eco-efficiency indicators.

20 possible eco-efficiency indicators were derived for construction companies, but the number of indicators needs to be reduced to see more prominent ones. This selection is made clearer by comparing the indicators between manufacturing and construction companies. The prominent eco-efficiency indicators for construction companies are revenue, cost of sales, and environmental investments as economic performance, and energy consumption, CO2 emissions, and waste disposal as environmental impact.

The developed indicators were analyzed to evaluate the eco-efficiency for contractors, developers, and material suppliers. Comparing the eco-efficiency values of the three types of companies, the contractor has the largest value in revenue/CO2 emissions with US$522,111 per ton CO2 eq; the developer and material supplier have the largest values in revenue/waste disposal with US$89,353 and US$43,681 per waste disposal.

Eco-efficiency indicators provide another aspect to look at sustainability. Construction companies can benefit from pursuing environmental performance without losing track of cost expenditures.

ABSTRACT i
ACKNOWLEDGEMENT ii
TABLE OF CONTENT iv
LIST OF FIGURES vi
LIST OF TABLES vii
CHAPTER 1 INTRODUCTION 1
1.1 Research Motivation 2
1.2 Research Objective 2
1.3 Research Method and Process 3
1.4 Research Scope and Limitations 5
CHAPTER 2 LITERATURE REVIEW 7
2.1 Environmental Performance Measurement 7
2.1.1 Environmental aspects 7
2.1.2 Environmental indicators 8
2.2 Concept of Eco-efficiency 9
2.2.1 Eco-efficiency levels 10
2.2.2 Eco-efficiency framework 11
2.2.3 Eco-efficiency indicators 12
2.2.4 Criteria and Principles of Eco-efficiency Indicators 14
2.3 Global Reporting Initiative (GRI) 15
2.3.1 Economic performance indicators 16
2.3.2 Environmental performance indicators 17
CHAPTER 3 ECO-EFFICIENCY INDICATORS IN MANUFACTURING COMPANIES 21
3.1 Eco-efficiency Framework for Manufacturing 21
3.1.1 Eco-efficiency use monetary as numerator 23
3.1.2 Eco-efficiency with volume as numerator 25
3.1.3 Eco-product Indicator of Hitachi 27
3.2 Analysis of Eco-efficiency Values 30
3.2.1 Eco-efficiency with by net sales and gross profit 30
3.2.2 Eco-efficiency with volume of production 35
3.2.3 Eco-efficiency with eco-product 37
3.3 Commonly Used Eco-efficiency Indicators 39
CHAPTER 4 DEVELOPING ECO-EFFICIENCY INDICATORS FOR CONSTRUCTION COMPANIES 42
4.1 Requested by GRI 42
4.1.1 Environmental performance 42
4.1.2 Economic performance 45
4.1.3 Eco-efficiency indicators derivation 50
4.2 Case Study 51
4.2.1 Eight case companies 51
4.2.2 Values of economic performance 54
4.2.3 Values of environmental impacts 56
4.2.4 Eco-efficiency values 57
CHAPTER 5 PROMINENT ECO-EFFICIENCY INDICATORS AND ANALYSIS FOR CONSTRUCTION COMPANIES 64
5.1 Prominent Eco-efficiency Indicators for Construction Companies 64
5.1.1 Selection criteria of prominent eco-efficiency indicators 64
5.1.2 Prominent indicators for construction companies 65
5.1.3 Comparison of eco-efficiency indicators between manufacturing and construction companies 67
5.2 Eco-efficiency Analysis for Construction Companies 70
5.2.1 Eco-efficiency values of contractors 70
5.2.2 Eco-efficiency values of developers 72
5.2.3 Eco-efficiency values of material suppliers 74
5.2.4 Eco-efficiency comparison between types of construction companies 76
CHAPTER 6 CONCLUSION AND SUGGESTION 79
6.1 Conclusion 79
6.2 Research Contribution 80
6.3 Suggestion 81
REFERENCES 82
APPENDICES 87

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