國際性營建產業揭露永續性報告之決定因素

DETERMINANTS OF SUSTAINABILITY REPORTING OF THE INTERNATIONAL CONTRACTORS

10.6652/JoCICHE.202305_35(3).0001

游中揚(Chung-Yang You)；荷世平(Shih-Ping Ho)

永續性報告 ； 利害關係人理論 ； 制度理論 ； 制度環境 ； sustainability report ； stakeholder theory ； institutional theory ； institutional environment

中國土木水利工程學刊

35卷3期（2023 / 05 / 01）

239 - 249

繁體中文;英文

營建業耗用了大量資源並為各類污染的主要來源，2020年其永續性報告之揭露在全球15個產業中居第12名，為具有改善空間之產業。本研究採取包括利害關係人理論、以及制度理論之整合理論架構，解釋跨區域與跨國之國際性承包商揭露永續性報告之決定因素，並探討制度環境差異對揭露報告之影響。結果顯示利害關係人權力面向中，影響永續性報告發布與否之因子有國際性營收、從事環境污染事業之程度、上市櫃與否等。在非正式制度環境面向方面，影響永續性報告發布與否的因子有母公司所屬國家之文化特性，包括權力距離、風險迴避程度以及長期導向程度等。

The construction industry consumes a lot of resources and is also one of the main sources of various types of pollution. The disclosure of its sustainability report ranks 12th among 15 industries in the world, according to KPMG's survey in 2020. This study adopts an integrated theoretical framework that combines stakeholder theory and institutional theory to explain the determinants of multinational international contractors' sustainability reporting, and to develop the impact of institutional environment differences on disclosing reports. The results indicate that the stakeholder power and the home country's informal institutional environment have significant impacts of the sustainability reporting. Regarding the stakeholder power, the international revenue, the degree of which the firm is engaged in high pollution business, and publicly traded or not are shown to have statistically significant impacts on sustainability reporting, whereas the degree of internationalization and firm size are not shown to affect the firm's sustainability reporting, whereas the home country's GDP is not shown to affect the firm's sustainability reporting.

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