Linking key topics to environmental indicators in corporate social responsibility reports of construction companies

摘要

Consulting firms and contractors can mitigate the environmental effects of construction; however, they may disagree in their interpretations of how to address various environmental topics and the linkage between key topics and related indicators disclosed in corporate social responsibility (CSR) reports. This study investigated the linkage between key topics and performance indicators disclosed by the two types of companies in eight CSR reports. The present study identified and analyzed environmental material topics, indicator disclosures, and their relationships. The key topics (such as those concerning materials and energy) identified by consulting firms were not necessarily those regarded as important by the contractors. A strong correlation existed between the indicator disclosures of the companies. Emissions indicators were most frequently disclosed. The contribution of this study is proposing the importance of aligning topics and indicators. Companies that review this study can align their practices with its findings to improve CSR reporting quality.