Key Drivers of Environmental, Social, and Governance Practices in Taiwan’s Manufacturing Industry: Digital Supply Chain by Hybrid Delphi Technique and Analytical Hierarchy Process †
Abstract
1. Introduction
2. Methodology
3. Result and Discussion
3.1. Variable
3.2. AHP
4. Conclusions
Author Contributions
Funding
Institutional Review Board Statement
Informed Consent Statement
Data Availability Statement
Conflicts of Interest
References
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Variables | Categories |
---|---|
Non-financial characteristics | Company characteristics |
Managerial attributes | |
Financial characteristics | |
Financial Performance | Performance |
Market Performance | |
Environmental performance | |
Third-party ratings | |
Signaling future performance | |
Strategic Orientation | Strategy |
Diversity on the board of directors | Corporate governance |
Board activity | |
Sustainability governance of the company | |
The company’s organizational visibility | |
Investors | Investors relation |
ESG reporting and disclosure | ESG adoption |
ESG materiality | |
ESG reporting guidelines | |
Mandatory disclosure policies | |
Audit and assurance | |
Technology and competition | Technology |
Variables | Questions |
---|---|
Name | |
Company | |
Category | Small Medium Large |
Position | |
Education | |
Gender | |
Age | |
Organizational Characteristics | Are there specific budgets allocated for ESG-related projects? |
How does the company balance financial performance with ESG investments? | |
Does the company have a clear strategy to reduce its carbon footprint? How does the company manage its waste and recycling programs? Are there any certifications or benchmarks achieved related to sustainability (e.g., ISO 14001)? | |
Performance | Does the leadership team demonstrate commitment to ESG initiatives? |
How transparent is management regarding ESG-related performance? | |
How does the company balance ESG initiatives with profitability goals? | |
How have ESG announcements impacted the company’s stock price or market value? | |
What metrics evaluate the company’s environmental performance (e.g., emissions, energy usage)? | |
Strategy | What is the company’s current ESG rating from recognized third-party organizations (e.g., MSCI, Sustainalytics)? |
Corporate Governance | What future ESG goals and targets has the company set, and are they publicly disclosed? |
Does the company have a long-term strategic plan that integrates ESG priorities? | |
How does board diversity contribute to the company’s strategic decision-making and ESG performance? | |
Are there dedicated committees (e.g., sustainability or ESG committees) within the board structure? | |
Investors Relation | How is sustainability performance tracked, reported, and communicated to stakeholders? |
ESG Adoption | How does the company promote its ESG efforts and achievements to stakeholders (e.g., through reports, media, or campaigns)? |
How does the company communicate its ESG strategy and performance to investors? | |
Does the company have a formal ESG reporting framework in place? | |
How does the company identify material ESG issues relevant to its industry and operations? | |
Which ESG reporting frameworks or standards does the company follow (e.g., GRI, SASB, TCFD, CDP)? | |
Technology | What ESG information is disclosed to comply with local, regional, or international regulations? |
Are ESG reports independently audited or assured by third-party companies? | |
What technologies has the company adopted to promote sustainability and reduce environmental impact? |
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Chang, H.-L.; Silitonga, R.M.; Jou, Y.-T.; Sukwadi, R.; Kristiana, S.P.D.; Silalahi, A. Key Drivers of Environmental, Social, and Governance Practices in Taiwan’s Manufacturing Industry: Digital Supply Chain by Hybrid Delphi Technique and Analytical Hierarchy Process. Eng. Proc. 2025, 108, 27. https://doi.org/10.3390/engproc2025108027
Chang H-L, Silitonga RM, Jou Y-T, Sukwadi R, Kristiana SPD, Silalahi A. Key Drivers of Environmental, Social, and Governance Practices in Taiwan’s Manufacturing Industry: Digital Supply Chain by Hybrid Delphi Technique and Analytical Hierarchy Process. Engineering Proceedings. 2025; 108(1):27. https://doi.org/10.3390/engproc2025108027
Chicago/Turabian StyleChang, Hsueh-Lin, Riana Magdalena Silitonga, Yung-Tsan Jou, Ronald Sukwadi, Stefani Prima Dias Kristiana, and Agustinus Silalahi. 2025. "Key Drivers of Environmental, Social, and Governance Practices in Taiwan’s Manufacturing Industry: Digital Supply Chain by Hybrid Delphi Technique and Analytical Hierarchy Process" Engineering Proceedings 108, no. 1: 27. https://doi.org/10.3390/engproc2025108027
APA StyleChang, H.-L., Silitonga, R. M., Jou, Y.-T., Sukwadi, R., Kristiana, S. P. D., & Silalahi, A. (2025). Key Drivers of Environmental, Social, and Governance Practices in Taiwan’s Manufacturing Industry: Digital Supply Chain by Hybrid Delphi Technique and Analytical Hierarchy Process. Engineering Proceedings, 108(1), 27. https://doi.org/10.3390/engproc2025108027