Articlegold2017

The Relationship between Firm Characteristics and the Disclosure of Sustainability Reporting

115 citations0/0 files storedSustainability

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Corporate Social Responsibility Reporting Auditing, Earnings Management, Governance Corporate Governance and Financial Management

Abstract

Stakeholder theory is a major approach to research on sustainability management. Firm characteristics, including corporate governance and business characteristics, can be represented in terms of their effects on stakeholders. In this study, a multi-regression model is used to examine the relationship between firm characteristics and the disclosure of sustainability reporting for the Taiwan 50 Index-listed companies. Least-squares regression, panel data regression, and logistic regression analyses are applied. The results show that seven corporate governance and business characteristics, namely the size of the board of directors, ratio of independent directors, audit committee, ratio of export income, percentage of foreign shareholders’ holdings, fixed asset staleness, and firm growth are positively related to the disclosure of sustainability reporting, whereas the percentage of director holdings and stock price per share are negatively related to the disclosure of sustainability reporting. This study supports the notion that stakeholder involvement is related to the disclosure of sustainability reporting.

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References

1997Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of who and What Really Counts 2003Earnings management and investor protection: an international comparison 1997Toward a Theory of Stakeholder Identification and Salience: Defining the Principle of Who and What Really Counts 1999Corporate governance, chief executive officer compensation, and firm performance 2010Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting 2002Investor Protection and Corporate Valuation 1983Stockholders and Stakeholders: A New Perspective on Corporate Governance 2003The relations among environmental disclosure, environmental performance, and economic performance: a simultaneous equations approach

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