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Fulfilling climate targets requires ambitious changes. The building sector is a large contributor to emissions of greenhouse gases (GHG), but also offers opportunities for climate change impact reductions. This thesis aims at supporting strategic decisions to reach climate change mitigation targets in the building sector, based on knowledge about what factors contribute significantly to climate impact from buildings in a life cycle perspective and how practitioners can influence these factors. More specifically, a first point of investigation concerns what aspects play a key importance in buildings’ climate impact, and what climate change mitigation strategies for the building sector should focus on. A quantitative analysis of backcasting scenarios for 2050 was performed using a spreadsheet model to estimate GHG emissions for the building sector. The parameters were adjusted to ensure that a GHG emission quota was reached in every scenario. This provided an illustration of four very different ways the building sector could contribute to the fulfillment of a global climate change mitigation target. The results were used to discuss what aspects of buildings were particularly important for target fulfillment. These aspects include a low-carbon energy mix, a reduction of GHG emissions from construction materials and an optimized use of space. A second point of investigation concerns how municipalities can influence practices through the use of environmental requirements in construction, in particular requirements based on a life cycle approach. A survey of Swedish municipalities was used to assess their current practices and knowledge level regarding mitigating climate change impact from construction, as well as the influence of a municipality’s size on these practices. It was followed up by semi-structured interviews investigating barriers to the use of environmental requirements in construction. Barriers were identified regarding in-house skills, access to data, resources, ambiguities regarding the law and guidance from national authorities. A stepwise strategy was suggested to overcome these barriers and successfully implement environmental requirements. Therefore, the thesis as a whole provides insight on how municipalities could use environmental requirements in construction to influence current practices in the building sector, so that the changes needed to fulfill the 1.5℃ target are implemented. / <p>QC 20190218</p>

No / This paper seeks to contribute to the existing business strategy and the environment literature by examining the effect of governance structures on environmental performance within a unique context of improving environmental governance, policies, regulations and management. Specifically, we investigate the extent to which corporate board gender diversity, including the proportion, age and level of education of female directors, affect environmental performance of Chinese publicly listed corporations. Using one of the largest Chinese datasets to-date, consisting of a sample of 383 listed A-shares from 2011 to 2015 (i.e., observations of 1,674), our findings are three-fold. First, we find that the proportion and age of female directors have a positive effect on the overall corporate environmental performance. Second, our findings indicate that the proportion and age of female directors also have a positive effect on the three individual environmental performance components, namely environmental (i) strategy, (ii) implementation and (iii) disclosure, respectively. Finally, and by contrast, we do not find any evidence that suggests that the level of education of female directors has any impact on environmental performance, neither the overall environmental performance measure nor its individual components. Our findings have important implication for regulators and policy-makers. Our evidence is robust to controlling for alternative measures, other governance and firm-level control variables, and possible endogeneities. We interpret our findings within a multi-theoretical framework that draws insights from agency, legitimacy, neo-institutional, resource dependence, stakeholder, and tokenism theoretical perspectives.

The application of environmental performance indicators (EPIs) has received increasing attention by both governments and international organisations as a tool for assessing complex environmental scenarios in national and local decision making processes. However, at the regional scale there is a gap in the application of EPIs, as this has not been well understood and defined due to a limited theoretical foundation and often insufficient data from all participant countries. The regional scale is important because it can incorporate natural ecosystems which often transcend national boundaries. A case study is developed for the Lower Mekong Subregion (LMS), where four riparian Southeast Asian countries (Lao PDR, Thailand, Cambodia, and Viet Nam) share the Lower Mekong River. The research proposes a conceptual framework to identify approaches for developing criteria for acceptable and appropriate EPIs which can be used to support and implement decision making processes by relevant organisations at the regional level. This research evaluates the application of environmental performance indicators using methodologies that assess cross-national quantitative and qualitative data and existing decision support systems. In addition, global and national indicators are examined for application and relation to the regional context. The research finds that the application of EPIs varies according to spatial scale, and is diverse among the four countries. Data availability is also identified as a major problem encountered during the development and selection of EPIs. The study finds that the governance of the existing regional body is ineffective due to differing agendas pursued by each participating country. This is because the current regional body is structured only to facilitate information exchange and cooperation in a limited manner, focusing so far only on water management issues. LMS regional goals need to be set in order to guide the stakeholders in identifying an appropriate set of EPIs. Most importantly, the research is intended to be a catalyst for encouraging the participants to integrate methods and other species of EPIs proposed in this research in their environmental assessment policies.

Simulações computacionais são um recurso de grande valia no projeto do edifício, particularmente na área de desempenho ambiental, permitindo predizer fenômenos complexos como desempenho térmico, lumínico, acústico e energético dos edifícios e de seu entorno. O surgimento do BIM (Building Information Modeling ou Modelagem da Informação da Construção), por sua vez, forneceu aos profissionais da indústria da construção novas ferramentas para auxiliar na criação e gestão da informação da construção. Ao combinar um modelo 3D com um banco de dados único do projeto, BIM acaba por reduzir a perda de informação e o retrabalho, permitindo o trabalho colaborativo e aumentando a confiabilidade e rastreabilidade das informações do projeto ao longo do ciclo de vida da construção. Muito antes do BIM, ferramentas de simulação de desempenho do edifício (Building Performance Simulation - BPS, na sigla em inglês) já empregavam modelos 3D, o que significa que especialistas de avaliação ambiental do edifício frequentemente tinham que modelar o edifício - e remodelá-lo cada vez que o projeto fosse alterado - dentro destas ferramentas de modo a executar as análises de desempenho. Neste contexto, a integração entre ferramentas BIM e BPS é fundamental para aumentar a eficiência de uma indústria da construção altamente fragmentada. Nos últimos anos, muitos pesquisadores têm se focado em alcançar tal integração. Este estudo sintetiza as pesquisas nesta questão por meio da revisão sistemática de mais de 250 pesquisas publicadas mundialmente no período de 1991 a 2015. Os resultados mostram que, apesar de um aumento significativo no número de estudos publicados nos últimos cinco anos, a plena integração entre BIM e BPS é um assunto complexo e continua sendo um desafio. Esta revisão sistemática produziu um diagnóstico abrangente e contribui com pesquisadores por revelar padrões, tendências e lacunas da área de pesquisa, orientando assim futuros esforços de pesquisa. / Computer simulations are a valuable resource in building design, notably in the environmental performance field, enabling designers and engineers to predict complex phenomena such as thermal, lighting, acoustic and energy performance. The emergence of BIM (Building Information Modeling), in turn, provided these professionals with new tools to assist in the creating and managing of building information. By combining a 3D model to a unique project database, BIM ultimately reduces the loss of information and rework, allowing collaborative work and increasing reliability and traceability of the project information throughout the construction lifecycle. Long before BIM, Building Performance Simulation (BPS) tools already employed 3D models, meaning that simulationists frequently had to model the building - and remodel it as many times as the design changed - within these tools in order to run performance analyses. In this context, the integration of BIM and BPS tools is critical to increase efficiency of a highly fragmented construction industry. In the past years, many researchers have been focusing on achieving this integration. This study summarizes research on this topic by systematically reviewing over 250 researches published worldwide from 1991 to 2015. Results show that, despite a significant increase in the number of studies published in the last five years, fully integration between BIM and BPS is a complex subject and remains a challenge. This systematic review produced a comprehensive diagnosis and contributes with researchers by revealing patterns, trends and gaps of the research area, orientating future research efforts.

A presente pesquisa procura contribuir para a Gestão Ambiental Municipal através dos seguintes objetivos: a investigação dos problemas ambientais em uma cidade de médio porte, São Carlos, e a viabilidade de aplicação do modelo de Sistema de Gestão Ambiental proposto pela ISO 14001, na Prefeitura da mesma cidade. O levantamento dos problemas ambientais munucipais foi feito através do uso de indicadores ambientais, baseados em algumas diretrizes estipuladas pela ISO 14031 - Avaliação do Desempenho Ambiental (ADA). Esta etapa do estudo foi comprometida pela carência de valores de referência, para a maioria dos indicadores urbanos, considerando as particularidades das cidades. Apesar disto foi possível conhecer a dinâmica e alguns problemas ambientais municipais. Já a viabilidade de aplicação da ISO 14001 na Prefeitura, foi estudada através da aplicação de questionário em diversas Secretarias Municipais, abordando procedimentos comuns em um Sistema de Gestão Geral e um Sistema de Gestão Ambiental. Foi constatado que apesar da existência de alguns procedimentos bem desenvolvidos na Prefeitura de São Carlos, a maioria não está completamente implantada. / The goal of this work was to contribute to Municipal Environmental Management assessing the following aspects: the investigation of the environmental problems of a medium sized city, São Carlos, and determining if an environmental management system based on ISO 14001 could be applied to the Prefecture of this city. The investigation of the environmental problems was carried out using environmental indicators, based on guidelines stated in the ISO 14031 - Environmental Performance Evaluation (EPE). This stage was compromised by a lack of reference values, for most urban indicators, considering cities\' particularities. But this stage allowed us to know the process of some environmental problems. The application of ISO 14001 at São Carlos Prefecture was assessed using a questionnaire addressing common procedures of both the General Management System and the Environmental Management System. Although the existance of some well implemented procedures in São Carlos Prefecture was detected, the majority of then was not fully implemented.

O concreto armado, sistema estrutural mais utilizado no mundo, consome grandes quantidades de matérias-primas, em sua maioria compostas por materiais não renováveis, além de enormes quantidades de água e depende de grande quantidade de energia para o seu beneficiamento, além de emissões de gases e produção de resíduos perigosos. As decisões de projeto, enter elas a localização das obras, a definição do produto a ser construído, o partido arquitetônico e a especificação de materiais e componentes, afetam diretamente o consumo de recursos naturais e de energia, tal consumo é afetado também pela otimização ou não da execução e pelo efeito global no seu entorno, sem falar nos impactos estéticos e urbanísticos mais amplos. O objetivo desta pesquisa foi avaliar o uso da metodologia da Avaliação do Ciclo de Vida (ACV) no auxílio da tomada de decisões em projetos estruturais de concreto armado, visando a melhoria do desempenho ambiental parte-se da hipótese de que é possível obter a melhoria por meio da análise, durante a fase de projeto, da utilização de diferentes classes de resistência do concreto, por meio de alterações (reduções) nas dimensões dos elementos estruturais bem como do consumo dos materiais componentes da estrutura. Discute-se primeiramente o conceito de desempenho ambiental, seguido do impacto ambiental da construção civil e seus materiais. Posteriormente foi apresentada a metodologia da ACV e sua aplicação na construção civil com uma revisão bibliográfica. O desenvolvimento experimental efetuado foi o projeto estrutural de edifício com 6 classes de resistência característica à compressão do concreto do grupo I de resistência, à partir da classe C25 até a C50. Os resultados apresentaram que s classes C40, C45 e C50 obtiveram os C25 até a C50. OS resultados apresentaram que as classes C40, C45 e C50 obtiveram os melhores resultados em quase todos os quesitos avaliados. Especificamente a C40 se apresentou como a melhor opção para a unidade funcional avaliada com o melhor desempenho. O desenvolvimento experimental demonstrou a viabilidade do uso da ACV neste tipo de avaliação porém verifica-se a carência de maiores informações para execução de inventários e metodologia dirigida à realidade brasileira. Por fim , foram fornecidas orientações a todos os agentes intervenientes no projeto estrutural e execução da obra com a finalidade de ser alcançado o melhor desempenho ambiental das estruturas de concreto armado. / The reinforced concrete, most widely used structural system in the world, which consumes large amounts of raw materials, mostly composed of non-renewable materials, and huge amounts of water, depends on lot of energy for its processing, and gas emissions and hazardous waste generation. design decisions, such as location of works, the product definition to be built, the architectural party and specification of materials and components directly affect the consumption of natural resources and energy, as well as the optimization or not the execution and overall effect on its surroundings, not to mention the broader aesthetic and urbanistic impact. The objective of this research was to evaluate the use of the methodology of Life Cycle Assessment (LCA) to aid decision-making in structural design of reinforced concrete in order to improve the environmental performance starting from the hypothesis that can- yield improvement by analyzing, during the design stage, the use of different grades of concrete strength through changes (decreases) the dimensions of structural elements as well as the consumption of the component materials of the structure. At work was first discussed the concept of environmental performance, followed by the environmental impact of construction and its materials. The methodology of LCA and its application in construction with a literature review was presented later. The experimental development was made the building structural design with 6 classes of resistance characteristic of the group I concrete compressive strength, the class from the C25 to C50. The results showed that the C40 classes, C45 and C50 have the best results almost all the variables evaluated and specifically the C40 presented as the best option for the functional unit evaluated with the best performance. Experimental development demonstrated the feasibility of using ACV in this type of evaluation but still in need of more information for the execution of inventories and methodology will run Brazilian reality. Finally they were provided guidance to all actors involved in the structural design and execution of the work in order to be achieved the best environmental performance of reinforced concrete structures.

Simulações computacionais são um recurso de grande valia no projeto do edifício, particularmente na área de desempenho ambiental, permitindo predizer fenômenos complexos como desempenho térmico, lumínico, acústico e energético dos edifícios e de seu entorno. O surgimento do BIM (Building Information Modeling ou Modelagem da Informação da Construção), por sua vez, forneceu aos profissionais da indústria da construção novas ferramentas para auxiliar na criação e gestão da informação da construção. Ao combinar um modelo 3D com um banco de dados único do projeto, BIM acaba por reduzir a perda de informação e o retrabalho, permitindo o trabalho colaborativo e aumentando a confiabilidade e rastreabilidade das informações do projeto ao longo do ciclo de vida da construção. Muito antes do BIM, ferramentas de simulação de desempenho do edifício (Building Performance Simulation - BPS, na sigla em inglês) já empregavam modelos 3D, o que significa que especialistas de avaliação ambiental do edifício frequentemente tinham que modelar o edifício - e remodelá-lo cada vez que o projeto fosse alterado - dentro destas ferramentas de modo a executar as análises de desempenho. Neste contexto, a integração entre ferramentas BIM e BPS é fundamental para aumentar a eficiência de uma indústria da construção altamente fragmentada. Nos últimos anos, muitos pesquisadores têm se focado em alcançar tal integração. Este estudo sintetiza as pesquisas nesta questão por meio da revisão sistemática de mais de 250 pesquisas publicadas mundialmente no período de 1991 a 2015. Os resultados mostram que, apesar de um aumento significativo no número de estudos publicados nos últimos cinco anos, a plena integração entre BIM e BPS é um assunto complexo e continua sendo um desafio. Esta revisão sistemática produziu um diagnóstico abrangente e contribui com pesquisadores por revelar padrões, tendências e lacunas da área de pesquisa, orientando assim futuros esforços de pesquisa. / Computer simulations are a valuable resource in building design, notably in the environmental performance field, enabling designers and engineers to predict complex phenomena such as thermal, lighting, acoustic and energy performance. The emergence of BIM (Building Information Modeling), in turn, provided these professionals with new tools to assist in the creating and managing of building information. By combining a 3D model to a unique project database, BIM ultimately reduces the loss of information and rework, allowing collaborative work and increasing reliability and traceability of the project information throughout the construction lifecycle. Long before BIM, Building Performance Simulation (BPS) tools already employed 3D models, meaning that simulationists frequently had to model the building - and remodel it as many times as the design changed - within these tools in order to run performance analyses. In this context, the integration of BIM and BPS tools is critical to increase efficiency of a highly fragmented construction industry. In the past years, many researchers have been focusing on achieving this integration. This study summarizes research on this topic by systematically reviewing over 250 researches published worldwide from 1991 to 2015. Results show that, despite a significant increase in the number of studies published in the last five years, fully integration between BIM and BPS is a complex subject and remains a challenge. This systematic review produced a comprehensive diagnosis and contributes with researchers by revealing patterns, trends and gaps of the research area, orientating future research efforts.

No que toca à avaliação de sistemas construtivos, a análise dos sistemas existentes para certificação ambiental de edifícios revela que há raras ferramentas que avaliam desempenho ambiental objetiva e holisticamente por Análise do Ciclo de Vida (ACV), predominando o reconhecimento de atributos de produtos e, desta forma, perdendo-se a noção global do impacto. Dentre as principais dificuldades encontradas para o uso da ACV em sistemas construtivos, encontra-se a escassez de dados de inventário disponíveis para sistemas construtivos no cenário brasileiro, o que torna a aplicação da metodologia ainda mais complexa e demorada. Por outro lado, bancos de dados internacionais dispõem de uma quantidade considerável de informações, as quais são muitas vezes utilizadas para estudos realizados dirigindo-se ao contexto brasileiro. Assim, esta pesquisa buscou responder às seguintes questões: a) se coletados para processos idênticos, os dados disponíveis em bases de dados internacionais validadas devem levar a resultados similares àqueles obtidos por estudos baseados em dados primários coletados no contexto brasileiro?; b) As metodologias de avaliação de impacto disponíveis na atualidade são capazes de avaliar de forma completa e consistente os principais potenciais de impacto derivados do ciclo de vida de materiais de construção tradicionais? Com isso o objetivo desta pesquisa foi avaliar a sensibilidade dos resultados de um estudo comparativo de ACV à utilização de dados secundários (provenientes de bases de dados europeias) ou dados primários (coletados no contexto brasileiro), assim como à utilização de diferentes metodologias de Avaliação de Impacto de Ciclo de Vida (AICV), identificando as categorias de impacto de contribuição mais significativa na avaliação de sistemas construtivos tradicionais, pela aplicação da metodologia em um estudo de caso. Os resultados demonstraram que o escopo geográfico das fontes de dados, assim como as possibilidades de escolha entre diferentes metodologias de AICV constituem pontos de grande sensibilidade dos estudos de ACV, os quais devem ser detalhadamente avaliados e descritos, de forma a se evitar resultados enganosos. Além disso, o desenvolvimento de categorias direcionadas especificamente aos impactos das atividades de mineração apresentou-se como uma importante demanda para futuros desenvolvimentos. / Regarding the evaluation of building systems, the analysis of existing buildings environmental certification systems reveals that there are few tools to evaluate environmental performance objectively and holistically through Life Cycle Analysis (LCA) predominating the product attributes recognition and thus losing the global perspective of impacts. Among the main difficulties encountered in the application of LCA in building systems, lies the lack of inventory data available for building systems in the Brazilian scene, which makes the application of the methodology even more complex and time consuming. In the other hand, international databases provide a considerable amount of information, which are often used for studies addressing the Brazilian context. Thus, this research aimed to answer the following questions: a) whether collected for identical processes, the data available in the international validated databases would lead to results similar to those obtained by studies based on primary data collected in the Brazilian context? b) Are the impact assessment methodologies currently available able to fully and consistently evaluate the main potential impacts derived from the lifecycle of traditional building materials? Therefore, the objective of this research was to perform a sensitivity analysis of the results of a comparative LCA case study to the use of secondary data (provided by European databases) or primary data (collected in the Brazilian context), as well as the use of different Life Cycle Impact Assessment (LCIA) methodologies, identifying the impact categories of most significant contribution in the evaluation of traditional construction systems, through the application of the methodology in a case study. The results showed that the geographic scope of the data sources and the choice among different LCIA methods are points of high sensitivity of LCA studies, which must be evaluated and described in detail to avoid misleading conclusions. Furthermore, the development of an LCIA category addressing impacts of mining activities was presented as the main demand for future developments.

本研究蒐集各國企業所發行之獨立環境報告（Corporate Environmental Reports）共84份，採內容分析的研究方法，針對環境報告的內容進行研究分析。本研究建立一種評量模式，以聯合國環境規劃署（UNEP）所建議之環境報告揭露主題作為觀察評量單元，依揭露內容的完整性與相關主題的系統整合度，將環境報告于各單元的表現分為四個等級，依次給予0-3的權重分數，各單元所得分數加總即為整份環境報告的揭露成果。 本研究同時進行產業別與地區別的分析，依產業分為電力、汽車、能源、消費品、資本設備、化學、服務、森林產品與造紙等八種產業類別，將隸屬同一產業別的企業環境報告歸類分別進行分析比較，以電力與汽車兩種產業為例，摘出其產業中于各揭露主題表現最佳的範例置于本研究報告之中，作為樣本參考。本研究尚進行產業之間的比較，研究發現環境報告因產業特性而產生的揭露選擇與差異；地區別的分析則將環境報告依地區重新分類，分為美加、歐洲、北歐以及日本四個主要地區，觀察分析各地區報告的差異。 最後提出研究結論，歸納現階段環境報告揭露的主要內容，各產業之環境報告揭露選擇的差異，各地區環境報告的表現，以及提出對國內企業製作環境報告的建議。 目 錄 第一章 緒論 ……………………………………………………. 1 第一節 研究動機 ……………………………………………1 第二節 論文結構 …………………………………………... 3 第二章 文獻回顧 ……………………………………………….. 5 第一節 企業環境報告的重要性 ……………………………. 5 第二節 企業環境報告的演進及相關研究 ………………10 第三節 環境報告的指導方針與具體作法 ………………24 第四節 環境報告製作所遭遇的困難與待改進的問題 …31 第三章 研究方法 ………………………………………………35 第一節 研究架構 ………………………………………….35 第二節 研究對象 ………………………………………….39 第三節 研究方法與分析單元 …………………………….41 第四節 研究限制 ………………………………………….42 第四章 產業環境報告分析 ……………………………………..44 第一節 分析評量方法 ……………………………………..44 第二節 產業別分析 ……………………………………..48 一、 電力產業 ………………………………………….48 二、 汽車產業 ………………………………………….78 三、 能源產業 ………………………………………..106 四、 消費品產業 ……………………………………115 五、 資本設備產業 ……………………………………123 六、 化學產業 ………………………………………...131 七、 服務性產業 ……………………………………139 八、 森林產品與造紙產業 …………………………..146 第五章 產業別與地區別分析 ……………………………….155 第一節 產業別分析 ……………………………………155 第二節 地區別分析 ……………………………………172 第六章 結論與建議 ………………………………………...178 第一節 研究發現 ………………………………………...178 第二節 研究建議 ………………………………………...187 環境報告＆參考文獻 ………………………………………...189 / Abstract Out of strict environmental law, intensive market competition, and the trend toward sustainable development, the environmental responsibility has now become one of the essential elements in doing business. Under the pressure of stakeholders, such as employees, shareholders, and environmental groups, there are more and more enterprises trying to have their own presentation of environmental performance. Among the enterprises of Fortune 500, Three hundreds of them have environmental reports. They believe the environmental report is a good instrument for promoting their image of environmental protection as part of marketing strategy. In Taiwan, both the academic and the public have known very little about environmental report. In the meantime, there are only a few enterprises have their own environmental reports. Consequently, it is necessary for us to systemically examine the environmental reports of the leading company in the world to understand the contents and the level of the information they disclosed. The study collected and analyzed eighty-four standalone corporate environmental reports from different industries around world. Four major issues - management systems, input／output inventory, finance, and stakeholder relations, and twenty more detail disclosure subjects of environmental report suggested by the United Nations Environmental Program (UNEP) are used as our research units. Via content analysis, we categorized content of these disclosure subjects into four degrees according to their qualitative, quantitative and systematic levels. The eight industries we studied are electrical & gas utilities, automobiles, energy, consumer goods, capital equipment, chemical, service, forest products and papers. We draw the best practice of each disclosure subject in electrical & gas utilities and automobiles as benchmark. In addition to analyze each industry, we compared the industries, summarized the average and the deviation of the disclosure in these twenty subjects, explored the priority of disclosure choice and discuss the differences cause of the industry's differences. We also analyzed by four regions - America-Canada, Europe, Scandinavia, and Japan, to observe and analyze the differences of the reports by the companies in different regions. The main findings of this research are: (1) Currently, the contents covered by most of the environmental reports are: 1. The "Environmental Policy" which declares the organization's determination to preserve the environment. 2. The operational "Environmental Management System". 3. The "organizational framework" which is responsible for environmental matters. 4. "The data of energy consumption and the effects of energy saving" which response the concerns of the scarcity of energy resource. 5. "The data of air emission and the reducing method " which response the greenhouse gas, global climate changes and local air pollution. 6. "The method of wastes disposal and the result of wastes reduction". 7. "The real effect to environment and consumers" by the operations and the products of business. (2) The disclosure by different industries in four main observed issues are: n Environmental Management Systems 1. Presentation environmental policy is a common consensus, but disclosure of the other three subjects - environmental management system, management responsibility and legal compliance has large variance. 2. The level of disclosure in the management system is not related to the nature of industry's character. 3. Energy industry has the most disclosure on legal compliance subject, and automobiles industry is least one. 4. Chemical and service industries' disclosures in this area are more conservative, and the rest six industries are at same level. n Input╱Output Inventory Unit 1. Wastes disposal, air emission, and energy consumption are the top three subjects most disclosed by all industries. Accidents and emergency response, water consumption, health and safety are the least three. 2. The nature of the industry will effect the disclosure priority. For example, automobiles industry pays much attention on reducing material and disposing with the wastes because it dealing with thousands of components. n Related Financial issues 1. The sequence of industry's disclosure in finance is forest products and papers, energy, consumer goods, chemical, service, electrical & gases utilities, capital equipment and automobiles. 2. Companies' disclosures of environmental spending have wide variance in each industry. n Stakeholder Relations Unit 1. Employees, industry association and local community are the top three stakeholders thought by all industries, so the disclosure information are mostly relevant to them. 2. The industry, which affects the environment badly, like energy and automobiles, will be monitored usually by the government agencies, regulators, or environmental protection group. Therefore, their disclosure performance about the issues is much better than others. (3) The disclosure performance differences of regions are: 1. Companies in Scandinavia region have better environment disclosure in management systems and input／output inventory issues, but the average performance in stakeholder relations unit is not as good in four regions, it appears that they have a large room to improve on that. 2. Companies in America-Canada region have the best disclosure performance in finance issues, but for those high pollution industry like chemical or energy industry still do not disclose their input and output information sufficiently. 3. The Japan companies' disclosure performance is not as good currently, but we found their environmental management system are established in most companies, they also interacted with stakeholders actively. So we think Japanese companies have the potential to perform better in the future and reach the world class. Finally, we make some suggestions about how to encourage companies in Taiwan to prepare their environmental reports. (1) Reasons and motivations for company to disclose its environmental information, such as: 1. The responsibility to the environment. 2. Response to the unavoidable trend. 3. Direct and indirect business benefits. 4. The demands from the stakeholders (2) Making corporate environmental report step by step First, establishes a web site, put the most important environmental information (like air emission or wastes disposal). Second, the company must establish its environmental management system, environmental department, and go a step further to report the more extensive input/output data. Third, connection with the shareholders includes employees, investors, legislators, regulators, industry associations and local communities, and keep well interaction with them. As long as you "say what you do, do what you say", then to publish an standalone environmental report with relevant content will be easy!