DBPapers
DOI: 10.5593/sgem2017/53/S21.033

ENVIRONMENTAL ASPECTS OF CSR REPORTING IN POLISH CONSTRUCTION SECTOR ENTERPRICES LISTED ON THE WARSAW STOCK EXCHANGE

L. Hawrysz
Wednesday 13 September 2017 by Libadmin2017

References: 17th International Multidisciplinary Scientific GeoConference SGEM 2017, www.sgem.org, SGEM2017 Conference Proceedings, ISBN 978-619-7408-10-2 / ISSN 1314-2704, 29 June - 5 July, 2017, Vol. 17, Issue 53, 263-268 pp, DOI: 10.5593/sgem2017/53/S21.033

ABSTRACT

The article attempts to answer the question whether, and to what extent, the construction sector companies disclose information on environmental responsibility. An analysis of literature indicates that companies operating in more environmentally-sensitive sectors are more likely to disclose environmental information that leads to legitimize their existence. Therefore, the subject of analysis were information disclosed on the websites of companies from the construction sector, concerning eight areas: Energy, Water, Biodiversity, Emissions, Effluents and Waste, Products and Services, Compliance, Transport. During the analysis of websites the focus was put primarily on the information for the year 2015. The results indicated that construction sector organizations cannot be recognised as environmentally responsible. Twenty out of thirty two analysed organisation have not declared its environmental responsibility in any document made available on their websites. Other organisations make incomplete or non-complex declarations.

Keywords: Corporate environmental responsibility (CER), CSR reporting, environmental disclosure, construction