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Article: Corporate social responsibility disclosures in international construction business: trends and prospects

TitleCorporate social responsibility disclosures in international construction business: trends and prospects
Authors
Issue Date2015
PublisherAmerican Society of Civil Engineers. The Journal's web site is located at http://www.pubs.asce.org/journals/co.html
Citation
Journal of Construction Engineering and Management, 2015 How to Cite?
AbstractThere is increasing sophistication in corporate social responsibility (CSR) disclosures by international construction companies (ICCs). Nevertheless, a systematic analysis of the trends and prospects is yet to appear. This study fills that knowledge gap by providing an understanding of the idiosyncrasies of CSR disclosure and by offering suggestions for future reporting exercises. By examining the top fifty ICCs’ CSR/sustainability reports using content analysis, it found that the more negative impacts a company may have, the more remedial strategies it will disclose in a CSR report. ICCs from economically more developed countries maintain a high level of CSR disclosure, while their counterparts from developing countries have caught up in this CSR cause. As a way to improve the consistency and integrity of disclosed information, ICCs are increasingly adopting CSR reporting guidance frameworks and using third-party assurances. CSR disclosures present a high degree of uniformity while they also show nuanced and intriguing diversity. This research helps understand comprehensively the trends of CSR disclosure in international construction. It will help ICCs extrapolate their future CSR reporting exercises.
Persistent Identifierhttp://hdl.handle.net/10722/214522
ISSN
2015 Impact Factor: 1.152
2015 SCImago Journal Rankings: 1.219

 

DC FieldValueLanguage
dc.contributor.authorLu, W-
dc.contributor.authorYe, M-
dc.contributor.authorFlanagan, R-
dc.contributor.authorYe, K-
dc.date.accessioned2015-08-21T11:34:30Z-
dc.date.available2015-08-21T11:34:30Z-
dc.date.issued2015-
dc.identifier.citationJournal of Construction Engineering and Management, 2015-
dc.identifier.issn0733-9364-
dc.identifier.urihttp://hdl.handle.net/10722/214522-
dc.description.abstractThere is increasing sophistication in corporate social responsibility (CSR) disclosures by international construction companies (ICCs). Nevertheless, a systematic analysis of the trends and prospects is yet to appear. This study fills that knowledge gap by providing an understanding of the idiosyncrasies of CSR disclosure and by offering suggestions for future reporting exercises. By examining the top fifty ICCs’ CSR/sustainability reports using content analysis, it found that the more negative impacts a company may have, the more remedial strategies it will disclose in a CSR report. ICCs from economically more developed countries maintain a high level of CSR disclosure, while their counterparts from developing countries have caught up in this CSR cause. As a way to improve the consistency and integrity of disclosed information, ICCs are increasingly adopting CSR reporting guidance frameworks and using third-party assurances. CSR disclosures present a high degree of uniformity while they also show nuanced and intriguing diversity. This research helps understand comprehensively the trends of CSR disclosure in international construction. It will help ICCs extrapolate their future CSR reporting exercises.-
dc.languageeng-
dc.publisherAmerican Society of Civil Engineers. The Journal's web site is located at http://www.pubs.asce.org/journals/co.html-
dc.relation.ispartofJournal of Construction Engineering and Management-
dc.rightsJournal of Construction Engineering and Management. Copyright © American Society of Civil Engineers.-
dc.rightsCreative Commons: Attribution 3.0 Hong Kong License-
dc.titleCorporate social responsibility disclosures in international construction business: trends and prospects-
dc.typeArticle-
dc.identifier.emailLu, W: wilsonlu@hku.hk-
dc.identifier.authorityLu, W=rp01362-
dc.description.naturepostprint-
dc.identifier.doi10.1061/(ASCE)CO.1943-7862.0001034-
dc.identifier.hkuros248374-
dc.publisher.placeUnited States-

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