臺灣博碩士論文加值系統

The construction sector is known as the contributor of many environmental issues, such as emissions, waste, and exploitation of resources. However, different roles of construction such as developers, consulting firms, contractors, and suppliers may not consider them as the same importance. A Corporate Social Responsibility (CSR) report discloses a company’s environmental performance and the results can be compared. This research aimed to investigate the relevance of issues addressed with the material topics and disclosures in the CSR reports for four types of construction companies.
This research adopted literature review, content analysis, and case study methods. Sixteen CSR related studies were reviewed to obtain the important issues from the four types of companies, i.e. developers, consulting firms, contractors, and material suppliers. Then, content analysis and case study of CSR reports of 16 companies were adopted to obtain material topics and indicator disclosures. Once the issues, material topics, and disclosures were identified, the relevance between three of them were analyzed.
The results show that Energy, Emissions, and Effluents and Waste were addressed as important issues and material topics by most construction companies. In the CSR reports, Emissions is the most disclosed aspect with 45%. EN16 (Total direct and indirect GHG emissions) in Emissions also had the highest disclosure with 72%.
For the relevance between issues, topics, and disclosures, the aspect-level and indicator-level topics-disclosure correlations are the highest with 0.61 and 0.41, respectively. It shows that the material topics are disclosed well in the CSR reports. For the four types of companies, the disclosures between consulting firms and suppliers have the highest correlation of 0.86 in the aspect-level. The disclosures between consulting firms and contractors have strong correlation with 0.74 in the indicator-level. The consulting firm-supplier and supplier-contractor relationships have high similarity in their issues, topics, and disclosures.

ACKNOWLEDGEMENTS.................................................................................................... i
ABSTRACT .......................................................................................................................... ii
TABLE OF CONTENT ........................................................................................................ iii
LIST OF TABLES ................................................................................................................ vi
LIST OF FIGURES ............................................................................................................ viii
CHAPTER 1 INTRODUCTION ........................................................................................... 1
1.1 Research Motivation ............................................................................................... 2
1.2 Research Objectives ............................................................................................... 2
1.3 Research Method and Process ................................................................................ 3
1.4 Research Scope and Limitation .............................................................................. 4
CHAPTER 2 LITERATURE REVIEW ................................................................................ 6
2.1 Corporate Social Responsibility ............................................................................. 6
2.1.1 CSR Related Issues ..................................................................................... 7
2.1.2 CSR reporting in construction industry ...................................................... 8
2.1.3 Indicator disclosure ................................................................................... 10
2.2 Stakeholders in Construction Industry ................................................................. 11
2.2.1 Definitions of stakeholders ....................................................................... 12
2.2.2 Stakeholders interest and influence .......................................................... 13
2.2.3 Stakeholders relationships ........................................................................ 13
2.3 Sustainable Construction ...................................................................................... 14
2.3.1 Development of sustainable construction ................................................. 15
2.3.2 Triple Bottom Line in construction industry ............................................ 16
CHAPTER 3 MAJOR ISSUES FROM STUDIES ............................................................. 18
3.1 Issues from Studies ............................................................................................... 18
3.1.1 Issues of developers .................................................................................. 20
3.1.2 Issues of consulting firms ......................................................................... 23
3.1.3 Issues of contractors ................................................................................. 25
iv
3.1.4 Issues of suppliers ..................................................................................... 28
3.1.5 Summary of issues from studies ............................................................... 31
3.2 Indicator-Level Issues ........................................................................................... 34
3.2.1 Developers ................................................................................................ 35
3.2.2 Consulting firms, contractors, and material suppliers .............................. 37
3.2.3 Summary of indicator-level issues............................................................ 41
CHAPTER 4 MATERIAL TOPICS FROM CSR REPORTS ............................................. 44
4.1 Material Topics at the Aspect Level ..................................................................... 44
4.1.1 Company information ............................................................................... 44
4.1.2 Developers ................................................................................................ 50
4.1.3 Consulting firms ....................................................................................... 53
4.1.4 Contractors................................................................................................ 56
4.1.5 Suppliers ................................................................................................... 59
4.1.6 Summary of material topics ...................................................................... 62
4.2 Indicator-level Material Topics ............................................................................. 64
4.2.1 Developers ................................................................................................ 65
4.2.2 Consulting firms, contractors, and material suppliers .............................. 67
4.2.3 Summary of indicator-level topics............................................................ 71
CHAPTER 5 INDICATOR DISCLOSURE IN CSR REPORTS AND RELEVANCE
AMONG ISSUES, TOPICS, AND DISCLOSURES .......................................................... 74
5.1 Indicator Disclosure of Companies ...................................................................... 74
5.1.1 Developers ................................................................................................ 75
5.1.2 Consulting firms ....................................................................................... 79
5.1.3 Contractors................................................................................................ 83
5.1.4 Suppliers ................................................................................................... 86
5.2 Disclosure Comparison......................................................................................... 90
5.2.1 Aspect disclosures .................................................................................... 90
5.2.2 Indicator disclosures ................................................................................. 92
CHAPTER 6 RELEVANCE AMONG ISSUES, TOPICS, AND DISCLOSURES
BETWEEN FOUR TYPES OF COMPANIES ................................................................... 96
v
6.1 Relationships between Issues, Topics, and Disclosures ....................................... 96
6.1.1 Six aspects and their indicators ................................................................ 96
6.1.2 Aspect-level relationships......................................................................... 98
6.1.3 Indicator-level relationships ................................................................... 103
6.1.4 Aspect-level and indicator-level relationships of all company types ..... 107
6.2 Relationships for Four Types of Companies ...................................................... 110
6.2.1 Hypotheses formulation ........................................................................... 110
6.2.2 Relationships for the four types of companies ........................................ 112
CHAPTER 7 CONCLUSIONS AND SUGGESTIONS ................................................... 118
7.1 Conclusions ........................................................................................................ 118
7.2 Research Contribution ........................................................................................ 121
7.3 Suggestions ......................................................................................................... 121
REFERENCES .................................................................................................................. 123

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