建筑行业的可持续性报告 - 现状和未来研究方向
Daniela Cortés1, Albert Anton Traxler1, Dorothea Greiling1
1Institute of Management Accounting, Johannes Kepler University, Altenberger Straße 69, 4040, Linz, Austria.
Heliyon
|November 29, 2023
概括
本研究回顾了建筑行业的可持续发展报告,发现了各种动机和报告质量. 整合报告与战略是最大限度地发挥其影响的关键.
科学领域:
- 环境科学 环境科学
- 社会学 社会学 社会学
- 经济学 经济学 经济学
背景情况:
- 建筑活动对环境,社会和经济领域产生重大影响.
- 社会期望推动建筑公司向可持续发展 (SD) 报告.
- 关于可持续性报告 (SR) 的现有文献评论存在于其他行业,但不是建筑.
研究的目的:
- 系统地审查和绘制建筑行业内关于可持续性报告 (SR) 的文献.
- 确定建筑企业中SR的驱动因素,内容和利用情况.
- 突出建筑SR的研究缺口和未来方向.
主要方法:
- 对67篇文章的系统文献综述.
- 分析公司对SR的动机.
- 检查报告设计,内容和信息利用情况.
- 评估SR在企业可持续性管理中的作用.
主要成果:
- 建筑中的可持续性披露主要是由工具性,社会或政治因素驱动的.
- 可持续性报告的内容和质量存在显著差异.
- 确定了影响这些变化的因素.
- 有效利用SR需要与企业战略和管理实践进行整合.
结论:
- 建筑行业的可持续发展报告受到各种动机的影响,并且存在很大差异.
- 将SR与企业战略联系起来对于实现其全部潜力至关重要.
- 需要进一步的研究,以加深对SR在建筑中的理解和应用.
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