Relevance of CSR Environmental Issues, Material Topics, and Disclosures of Consulting Firms and Contractors
The construction sector is known as a contributor of environmental impacts, such as emissions, waste, and exploitation of resources. The consulting firms as designers and the contractors of construction projects are the two major roles in creating and resolving the environmental issues. However, different roles of these companies may not consider the issues consistently to reduce environmental impact. In recent years, it becomes common that companies publish the Corporate Social Responsibility (CSR) reports to disclose their environmental issues and material topics. They can be analyzed and compared to understand the companies’ concerns which offers an opportunity to make them consistent. This research investigated the relevance of CSR environmental issues, material topics, and disclosures between consulting firms and contractors. Eight CSR related studies were reviewed first to obtain the important issues from the consulting firms and contractors. Then eight CSR reports of eight companies were examined by using content analysis and case study methods to identify material topics and indicator disclosures. Finally, the relevance or relationships between environmental issues, material topics, and disclosures were obtained for the consulting firms and contractors. The results show that Energy and Emissions were addressed as important issues and material topics for consulting firms, while Effluents and Waste and Materials were the important issues and topics for contractors. In the CSR reports, Emissions received the highest disclosures by both consulting firms and contractors with 43% and 36%, respectively. For the relationships, the issues and materials topics between consulting firms and contractors were not relevant, while the disclosures between them have strong correlation with 0.74. With such findings of similarity and difference, necessary environmental measures can be taken to improve a project’s environmental performance.