Disclosure Level Analysis of Environmental Indicators of ESG Reports of Listed Developers

Abstract

近年來永續成為全球議題，企業陸續出版ESG（environment, social and governance）或永續報告書，展現永續績效與作為。然而文獻指出，永續報告書的揭露有待加強。本研究分析建設公司ESG報告書環境指標，檢視國內十家上市建設公司的2020永續報告書的揭露，與國外五家優秀建設公司的比較。研究結果顯示，於32個指標中，十家公司平均揭露9個、揭露率29%，揭露程度17%，約為國外五家公司揭露的一半；揭露邊界多在公司辦公室，較少工地資訊，而國外公司於公司及工地資訊都揭露。揭露率不高的原因有：政府以前未強制規定、揭露未有標準，及公司考量費用。ESG報告編製人員需詳讀GRI準則，了解環境指標要求的資料，定期蒐集與分析，以提高環境指標之揭露率。Sustainability has become a global issue in recent years. More companies publish ESG (environment, social and governance) or sustainability reports to show their sustainable performances and actions. However, literature points out that the disclosure of the report needs improvement. This research analyzed the environmental disclosures of sustainability reports of ten domestic listed developers. The results were compared with the disclosures of excellent sustainability reports of five foreign developers. The research results showed that, among the 32 indicators, the ten companies disclosed nine indicators or 29% on average, and the average disclosure level was 17%. These numbers are about half of the disclosures of the foreign companies. The boundary of disclosure was more limited to the company's office buildings and the information of construction jobsites was less addressed. But the information of both office buildings and jobsites was disclosed by the foreign companies. The reasons for low disclosures can be non-mandatory publication of ESG reports, no standards for disclosures, and the company cost of ESG report preparation. The people who prepare ESG reports need to read the GRI requirements, know the required data, regularly collect and analyze them to raise the disclosure rates of environmental indicators.