Relationships between Environmental Initiatives and Impact Reductions for Construction Companies

Andrew S. Chang, Claudia Canelas and Yi-Ling Chen
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Andrew S. Chang: Department of Civil Engineering, National Cheng Kung University, Tainan 701, Taiwan
Claudia Canelas: Department of Civil Engineering, National Cheng Kung University, Tainan 701, Taiwan
Yi-Ling Chen: Department of Accounting, Shih Chien University, Taipei 104, Taiwan

Sustainability, 2021, vol. 13, issue 14, 1-15

Abstract: A company undertakes environmental initiatives to reduce environmental impact from their activities; however, the impact reduction effect of these initiatives is not clear. This study investigated the environmental initiatives and impact indicators disclosed in forty corporate social responsibility (CSR) reports of construction companies and determined the relationships between the initiatives and indicators. The results demonstrated that the likelihood of an initiative reducing environmental impacts was approximately 25% on average, meaning that one in four companies was able to successfully implement initiatives. The energy consumption reduction from initiatives had the highest probability, at 40%, and water consumption reduction had only 9.4%. This study contributes to making explicit relationships between initiatives and impact reductions possible. A company can verify the effectiveness of initiatives by examining the values of their corresponding indicators before implementing environmental initiatives.

Keywords: corporate social responsibility; environmental initiatives; environmental performance indicators; construction companies; global reporting initiative (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2021
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

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