建設請負企業におけるグリーン収益と企業サステナビリティ報告の整合性評価
Assessing Alignment between Green Revenue and Corporate Sustainability Reporting in Contractor Firms (原題)
Radwa Eissa
🤖 gxceed AI 要約
日本語
LEED等の認証建物でグリーン収益を得る建設請負企業が、プロジェクト単位の成果を企業全体のESG指標・報告にどう反映しているかを、サステナビリティ報告書と開示の統計分析で検証した研究。報告は大きく断片化しており、正式な報告書を欠く企業や開示指標の範囲に大きなばらつきがあることを示す。発注者がサステナビリティ優先順位を左右する影響力も明らかにする。
English
This study examines whether leading contractor firms align company-level sustainability reporting with their green-certified project activities and green revenue. Analyzing sustainability reports and disclosures, it finds substantial fragmentation: several firms lack formal reports and disclosed metrics vary widely in scope. It highlights owners' influential role in shaping sustainability priorities and offers a basis for industry policy discussion.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
建設業はSSBJ基準・有報サステナビリティ開示の適用対象となりつつあり、グリーン収益と企業開示の乖離は日本建設大手の統合報告書整備や投資家対応に直接示唆を与える。
In the global GX context
Construction lags other sectors in standardized ESG disclosure; this work speaks to ISSB/CSRD-driven efforts to connect green revenue with corporate reporting and to greenwashing risk in project-based sustainability claims.
👥 読者別の含意
🔬研究者:グリーン収益と企業開示の整合性を測る分析枠組みとして、建設セクターのESG開示研究に援用できる。
🏢実務担当者:プロジェクト成果を企業全体の開示指標へ接続する際の断片化リスクと発注者対応の重要性を学べる。
🏛政策担当者:建設業のESG開示標準化とグリーン収益定義の政策設計に示唆を与える。
📄 Abstract（原文）
Contractor firms are increasingly delivering facilities that achieve sustainable building certifications, such as Leadership in Energy and Environmental Design (LEED), generating green-associated revenue and market recognition. However, less is known about how these firms translate project-level sustainability achievements into company-wide metrics or reporting practices. In particular, the construction sector exhibits a lack of standardized environmental, social, and governance (ESG) frameworks, making it unclear how firms prioritize sustainability beyond individual projects. This paper explores the sustainability commitments and reporting practices of leading contractors, examining whether and how company-level sustainability initiatives align with their green project activities and revenue streams. Using a hybrid exploratory and statistical approach, sustainability reports and corporate disclosures were analyzed to identify reported metrics, areas of emphasis, and alignments and misalignments in practice. Results indicate substantial fragmentation in sustainability reporting, with several firms lacking formal reports and wide variation in the scope of disclosed metrics. The analysis emphasizes the influential role of owners in shaping sustainability priorities and sheds light on the dynamics of reporting among contractors and its relationship to corporate practices. Ultimately, these insights provide a basis for future research and discussion on policies and industry approaches that support broader sustainability outcomes beyond reporting and individual projects.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.1061/9780784486955.041first seen 2026-10-17 04:48:58
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gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。