题名

建設公司ESG報告書中重大主題與導出

并列篇名

MATERIAL TOPICS AND THEIR DERIVATION IN ESG REPORTS OF DEVELOPERS

DOI

10.6652/JoCICHE.202305_35(3).0003

作者

張行道(Andrew S. Chang)；陳宥任(Yu Jen Chen)；蔡雅雯(Calista Y. Tsai)

关键词

ESG永續報告書 ； 重大主題 ； 全球報告倡議 ； 建設公司 ； ESG sustainability report ； material topics ； global reporting initiative (GRI) ； developers

期刊名称

中國土木水利工程學刊

卷期/出版年月

35卷3期（2023 / 05 / 01）

页次

267 - 276

内容语文

繁體中文;英文
中文摘要

企業出版ESG報告書，重大主題為其核心，引導內容的撰寫，但相關研究尚少。本研究探討建設公司ESG報告書的重大主題，以十家上市建設公司作為個案，依循GRI準則的要求，分類重大主題與導出方法。研究結果顯示，十家公司重大主題平均揭露11個，社會面4.5個最多，環境面及經濟面較少。揭露多的重大主題有經濟績效、法規遵循、顧客健康與安全、職業健康與安全。蒐集主題多來自GRI準則的特定主題、同業標竿案例等，鑑別重大主題多納入利害關係人意見。這結果與國外五家建設公司的揭露類似。本研究的分析與歸類，能讓ESG報告書中的重大主題變得清晰，有助於建設公司ESG報告書內容品質的提升。
英文摘要

ESG reports are published by companies to disclose their economic, environmental, social and governance performance. Material topics are the core of an ESG report and lead its content disclosure but their relevant studies are not often seen. This study investigated the material topics in ESG reports of ten public developers. It followed the requirements of GRI Standards, categorized the material topics and their identification methods. The results indicate that 11 material topics on average were disclosed in ten ESG reports, in which the social ones had 4.5, the largest number, and the environmental and economic material topics are fewer. The more disclosed material topics include economic performance, law compliance, customer health and safety, and occupational health and safety. The material topics were more collected from the specific topics of GRI Standards, benchmarks of the same industry. The stakeholders' opinions were mostly incorporated. The above findings are similar to those disclosed by five international developers. This study's analysis and categorization make clear the material topics in ESG reports. This will help raise the content quality of developers' ESG reports.
主题分类 工程學 > 土木與建築工程
工程學 > 水利工程
工程學 > 市政與環境工程
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