Analyzing Content, Quality and Environmental Indicators of Corporate CSR Reports

• Main Authors: Shu-HuiHsiao, 蕭淑惠
• Other Authors: Chang, Andrew S.
• Format: Others
• Language: zh-TW
• Published: 2010
• Online Access: http://ndltd.ncl.edu.tw/handle/93364103920447978817

碩士 === 國立成功大學 === 土木工程學系碩博士班 === 98 === Sustainable issues have been discussed extensively worldwide today. Large companies have published CSR (Corporate Social Responsibility) reports to disclose sustainable performances in economic, environmental, and social aspects. In Taiwan, the publicly traded companies are encouraged to publish their CSR reports from this year. Most manufacturing or service companies have published CSR reports, but construction companies have not started yet. This research explores the environmental contents of corporate CSR reports, bases on the GRI (Global Reporting Initiative) reporting framework to analyze the principles for reporting content, the quality of reported information, and the compilation of environmental indicators. Published CSR reports of five large companies in Taiwan were chosen, and based on the principles and testing factors of GRI, It was checked the content and quality of the parts of strategy and analysis, governance, management approach and performance indicators, then score 1, 3, or 5 was given. In the environmental aspect, indicators and measures of each company were examined to understand the content and level of disclosure, then sort and compare the sequence of indicators in terms of difficulty. The finding shows that the description of the relevance of sustainability to the companies and their strategy and management approach are not enough, the content has not exposed the significant information, the quality has not conformed to the balance and comparability principles. In the 30 environmental indicators, more companies disclosed the information of initiatives to reduce indirect energy consumption (EN7) and other significant air emissions (EN20); less companies disclosed the information of materials used (EN1, 2), other relevant indirect greenhouse gas emissions by weight (EN17), and weight of transported and treated hazardous waste (EN24). There are more rooms on disclosing the environmental indicators. Therefore, this research also established the difficulty sequence for the 30 indicators. This research explains the framework and content for preparing CSR reports based on GRI guidelines, and analyzes the content and quality of CSR reports of compaies in Taiwan. It also builds the priority of environmental indicators to guide construction related companies to prepare CSR reports.