Consulting firms and contractors can mitigate the environmental effects of construction; however, they may disagree in their interpretations of how to address various environmental topics and the linkage between key topics and related indicators disclosed in corporate social responsibility (CSR) reports. This study investigated the linkage between key topics and performance indicators disclosed by the two types of companies in eight CSR reports. The present study identified and analyzed environmental material topics, indicator disclosures, and their relationships. The key topics (such as those concerning materials and energy) identified by consulting firms were not necessarily those regarded as important by the contractors. A strong correlation existed between the indicator disclosures of the companies. Emissions indicators were most frequently disclosed. The contribution of this study is proposing the importance of aligning topics and indicators. Companies that review this study can align their practices with its findings to improve CSR reporting quality.

中文翻译：

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建筑企业社会责任报告中关键议题与环境指标的关联

咨询公司和承包商可以减轻施工对环境的影响；然而，对于如何处理各种环境议题以及关键议题与企业社会责任（CSR）报告中披露的相关指标之间的联系，他们可能会有不同的解释。本研究调查了两类公司在八份企业社会责任报告中披露的关键主题与绩效指标之间的联系。本研究确定并分析了环境材料主题、指标披露及其关系。咨询公司确定的关键主题（例如有关材料和能源的主题）不一定是承包商认为重要的主题。公司的指标披露之间存在很强的相关性。排放指标最常被披露。这项研究的贡献是提出了调整主题和指标的重要性。审查这项研究的公司可以将他们的做法与调查结果保持一致，以提高 CSR 报告质量。