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Sustainability 2017, 9(4), 624; doi:10.3390/su9040624

The Relationship between Firm Characteristics and the Disclosure of Sustainability Reporting

Department of Accounting, Chinese Culture University, 55, Hwa-Kang Road, Taipei 11114, Taiwan
Academic Editors: Yongrok Choi and Marc A. Rosen
Received: 17 February 2017 / Revised: 13 April 2017 / Accepted: 13 April 2017 / Published: 17 April 2017
(This article belongs to the Section Economic, Business and Management Aspects of Sustainability)
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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. View Full-Text
Keywords: firm characteristics; sustainability reporting; corporate governance; stakeholder theory; stakeholders firm characteristics; sustainability reporting; corporate governance; stakeholder theory; stakeholders
This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited. (CC BY 4.0).

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Wang, M.-C. The Relationship between Firm Characteristics and the Disclosure of Sustainability Reporting. Sustainability 2017, 9, 624.

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