Sustainability Indicators Evaluation and Reporting: Case Study for Building and Construction Sector

摘要

Current trends of sustainability indicators evaluation (i.e. measurement of economic/financial, environmental, social and governance (ESG) performance) and corporate sustainable reporting are discussed in the paper. The focus is on the building and construction sector. The relationship between sustainability indicators and reporting is an important issue; and the development of advanced methods to identify key performance indicators for ESG performance is discussed here along with the possibility of the utilization of information and communication technology and XBRL taxonomy.