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BEYOND THE BALANCE SHEET: UNCOVERING ESG CONCEPTS IN CONSTRUCTION COMPANIES THROUGH ANALYSIS AND EVALUATION OF NON-FINANCIAL REPORTS

Economic and Social Development: Book of Proceedings, 2024, p.246-254

Copyright Varazdin Development and Entrepreneurship Agency (VADEA) Apr 5/Apr 6, 2024 ;ISSN: 1849-6903 ;EISSN: 1849-7535

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  • Title:
    BEYOND THE BALANCE SHEET: UNCOVERING ESG CONCEPTS IN CONSTRUCTION COMPANIES THROUGH ANALYSIS AND EVALUATION OF NON-FINANCIAL REPORTS
  • Author: Butkovic, Lana Lovrencic
  • Subjects: Annual reports ; Business models ; Climate change ; Companies ; Construction ; Construction companies ; Construction industry ; Emission standards ; Emissions ; Environmental impact ; Environmental protection ; Financial reporting ; Greenhouse gases ; Sustainability ; Sustainability reporting ; Sustainable materials ; Trends ; Workforce
  • Is Part Of: Economic and Social Development: Book of Proceedings, 2024, p.246-254
  • Description: The construction industry is well-known as a traditional sector that is slow to adopt new trends, particularly when it comes to managing construction companies. This was primarily caused by the industry's characteristics and market conditions. Large construction companies play a significant role in developing and implementing new and modern management practices. Since implementing a new environmental, social, and governance (ESG) concept has become a hot topic in recent years, it is appropriate to look into the role of construction companies in achieving ESG goals. The European Corporate Sustainability Reporting Directive (CSRD) has resulted in numerous changes in business practices, including those of construction companies. Given the construction sector's significant influence in climate change and environmental protection, previous practice has shown that construction companies contribute the most to the environmental goals. However, the new European Sustainability Reporting Standards (ESRS) identify other important topics that construction companies may need to consider, such as their own workforce or management transparency. This paper investigates how Croatian construction companies report on ESG practices, how familiar they are with the new directive and standards, and what the biggest challenges and opportunities for them are. The findings of this paper will provide guidance for future steps to improve construction sector development in terms of non-financial reporting and readiness to implement ESG strategies.
  • Publisher: Varazdin: Varazdin Development and Entrepreneurship Agency (VADEA)
  • Language: English
  • Identifier: ISSN: 1849-6903
    EISSN: 1849-7535
  • Source: ProQuest Central
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