| dc.description.abstract | ＂Corporate Social Responsibility Report＂ is an important medium for the enterprise to present it to the public in written form after it is taken from the society and used in the society. Run the company honestly, fulfill management responsibilities and fully disclose corporate social responsibility, so that the company can co-exist with stakeholders (such as shareholders, customers, suppliers, and partners established by employees), so as to achieve the long-term sustainable operation of the company.
The Global Sustainability Reporting Institute has formulated the GRI guidelines to standardize disclosure standards at the economic, environmental and social levels in corporate social responsibility reports. Taking the construction industry as an example, the construction industry both at home and abroad has a significant impact on the society, so the information disclosed to the society in the corporate social responsibility report is very important. Its socially related stakeholders are the main writing objects when the construction industry conducts corporate social responsibility disclosure.
This study compares the disclosure of major social issues in the corporate social responsibility reports of two domestic leading construction industries, Kindom Development Co., Ltd. and Highwealth Construction Co., Ltd., and the compliance with the standards of the Global Sustainability Reporting Association. The results show that in the social-related standards of Kindom Development Company, the Subject-Based Scoring Scheme scored 77.81 points, and the Item-Based Scoring Scheme scored 60.01 points, indicating that the response of Kindom Development Company to major social issues is moderate, but there is still room for improvement; In the social-related standards of Highwealth Construction Company, the Subject-Based Scoring Scheme scored 28.89 points, and the Item-Based Scoring Scheme scored 35.70 points, indicating that Highwealth Construction Company′s response to major social issues needs to be strengthened. The results of this research can provide information on which aspects companies should disclose more completely when compiling corporate social responsibility reports in the future. By fully responding to major social-related issues, public perception of the construction industry can be improved. | en_US |