{"id":"https://openalex.org/W2605459514","doi":"https://doi.org/10.3390/su9040624","title":"The Relationship between Firm Characteristics and the Disclosure of Sustainability Reporting","display_name":"The Relationship between Firm Characteristics and the Disclosure of Sustainability Reporting","publication_year":2017,"publication_date":"2017-04-17","ids":{"openalex":"https://openalex.org/W2605459514","doi":"https://doi.org/10.3390/su9040624","mag":"2605459514"},"language":"en","primary_location":{"id":"doi:10.3390/su9040624","doi":"https://doi.org/10.3390/su9040624","is_oa":true,"landing_page_url":"https://doi.org/10.3390/su9040624","pdf_url":"https://www.mdpi.com/2071-1050/9/4/624/pdf?version=1492433531","source":{"id":"https://openalex.org/S10134376","display_name":"Sustainability","issn_l":"2071-1050","issn":["2071-1050"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-class-a","anvur-scientific","cwts-core","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310310987","host_organization_name":"Multidisciplinary Digital Publishing Institute","host_organization_lineage":["https://openalex.org/P4310310987"],"host_organization_lineage_names":["Multidisciplinary Digital Publishing Institute"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Sustainability","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://www.mdpi.com/2071-1050/9/4/624/pdf?version=1492433531","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5021418618","display_name":"Mao-Chang Wang","orcid":"https://orcid.org/0000-0001-7602-3223","observed_orcids":["https://orcid.org/0000-0001-7602-3223"]},"institutions":[{"id":"https://openalex.org/I205612303","display_name":"Chinese Culture University","ror":"https://ror.org/04shepe48","country_code":"TW","type":"education","lineage":["https://openalex.org/I205612303"]}],"countries":["TW"],"is_corresponding":true,"raw_author_name":"Mao-Chang Wang","raw_affiliation_strings":["Department of Accounting, Chinese Culture University, 55, Hwa-Kang Road, Taipei 11114, Taiwan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, Chinese Culture University, 55, Hwa-Kang Road, Taipei 11114, Taiwan","institution_ids":["https://openalex.org/I205612303"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5021418618"],"corresponding_institution_ids":["https://openalex.org/I205612303"],"apc_list":{"value":2400,"currency":"CHF","value_usd":2896},"apc_paid":{"value":2400,"currency":"CHF","value_usd":2896},"fwci":17.3515,"has_fulltext":true,"cited_by_count":116,"citation_normalized_percentile":{"value":0.98820918,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":94,"max":100},"biblio":{"volume":"9","issue":"4","first_page":"624","last_page":"624"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9994999766349792,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.0003000000142492354,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/firm-characteristics","display_name":"firm characteristics","score":0.9390000104904175},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.8230000138282776},{"id":"https://openalex.org/keywords/stakeholder-theory","display_name":"stakeholder theory","score":0.9259999990463257},{"id":"https://openalex.org/keywords/board-size","display_name":"board size","score":0.8809999823570251},{"id":"https://openalex.org/keywords/independent-directors","display_name":"independent directors","score":0.9890000224113464},{"id":"https://openalex.org/keywords/audit-committee","display_name":"audit committee","score":0.984000027179718},{"id":"https://openalex.org/keywords/export-earnings","display_name":"export earnings","score":0.8140000104904175},{"id":"https://openalex.org/keywords/foreign-ownership","display_name":"foreign ownership","score":0.906000018119812},{"id":"https://openalex.org/keywords/business-growth","display_name":"business growth","score":0.972000002861023},{"id":"https://openalex.org/keywords/stock-prices","display_name":"stock prices","score":0.6899999976158142}],"concepts":[{"id":"https://openalex.org/C2780473208","wikidata":"https://www.wikidata.org/wiki/Q1668727","display_name":"Sustainability reporting","level":3,"score":0.755555272102356},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7185314893722534},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7039624452590942},{"id":"https://openalex.org/C66204764","wikidata":"https://www.wikidata.org/wiki/Q219416","display_name":"Sustainability","level":2,"score":0.6621658802032471},{"id":"https://openalex.org/C120757647","wikidata":"https://www.wikidata.org/wiki/Q381136","display_name":"Shareholder","level":3,"score":0.6429611444473267},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.5910053253173828},{"id":"https://openalex.org/C201305675","wikidata":"https://www.wikidata.org/wiki/Q852998","display_name":"Stakeholder","level":2,"score":0.5491977334022522},{"id":"https://openalex.org/C137725906","wikidata":"https://www.wikidata.org/wiki/Q758913","display_name":"Audit committee","level":3,"score":0.5397198796272278},{"id":"https://openalex.org/C6422946","wikidata":"https://www.wikidata.org/wiki/Q857354","display_name":"Panel data","level":2,"score":0.5356103777885437},{"id":"https://openalex.org/C176239081","wikidata":"https://www.wikidata.org/wiki/Q2979849","display_name":"Stakeholder theory","level":3,"score":0.5260750651359558},{"id":"https://openalex.org/C152877465","wikidata":"https://www.wikidata.org/wiki/Q208042","display_name":"Regression analysis","level":2,"score":0.4608475863933563},{"id":"https://openalex.org/C151956035","wikidata":"https://www.wikidata.org/wiki/Q1132755","display_name":"Logistic regression","level":2,"score":0.44405171275138855},{"id":"https://openalex.org/C2776667712","wikidata":"https://www.wikidata.org/wiki/Q5172498","display_name":"Corporate sustainability","level":3,"score":0.4350600838661194},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.4308934807777405},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.1831851601600647},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.1533728837966919},{"id":"https://openalex.org/C149782125","wikidata":"https://www.wikidata.org/wiki/Q160039","display_name":"Econometrics","level":1,"score":0.14266106486320496},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.06605979800224304},{"id":"https://openalex.org/C71924100","wikidata":"https://www.wikidata.org/wiki/Q11190","display_name":"Medicine","level":0,"score":0.0},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0},{"id":"https://openalex.org/C86803240","wikidata":"https://www.wikidata.org/wiki/Q420","display_name":"Biology","level":0,"score":0.0},{"id":"https://openalex.org/C18903297","wikidata":"https://www.wikidata.org/wiki/Q7150","display_name":"Ecology","level":1,"score":0.0},{"id":"https://openalex.org/C126322002","wikidata":"https://www.wikidata.org/wiki/Q11180","display_name":"Internal medicine","level":1,"score":0.0},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.3390/su9040624","doi":"https://doi.org/10.3390/su9040624","is_oa":true,"landing_page_url":"https://doi.org/10.3390/su9040624","pdf_url":"https://www.mdpi.com/2071-1050/9/4/624/pdf?version=1492433531","source":{"id":"https://openalex.org/S10134376","display_name":"Sustainability","issn_l":"2071-1050","issn":["2071-1050"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-class-a","anvur-scientific","cwts-core","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310310987","host_organization_name":"Multidisciplinary Digital Publishing Institute","host_organization_lineage":["https://openalex.org/P4310310987"],"host_organization_lineage_names":["Multidisciplinary Digital Publishing Institute"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Sustainability","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:gam:jsusta:v:9:y:2017:i:4:p:624-:d:96029","doi":null,"is_oa":false,"landing_page_url":"https://www.mdpi.com/2071-1050/9/4/624/","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":{"id":"doi:10.3390/su9040624","doi":"https://doi.org/10.3390/su9040624","is_oa":true,"landing_page_url":"https://doi.org/10.3390/su9040624","pdf_url":"https://www.mdpi.com/2071-1050/9/4/624/pdf?version=1492433531","source":{"id":"https://openalex.org/S10134376","display_name":"Sustainability","issn_l":"2071-1050","issn":["2071-1050"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["anvur-class-a","anvur-scientific","cwts-core","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310310987","host_organization_name":"Multidisciplinary Digital Publishing Institute","host_organization_lineage":["https://openalex.org/P4310310987"],"host_organization_lineage_names":["Multidisciplinary Digital Publishing Institute"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Sustainability","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2605459514.pdf","grobid_xml":"https://content.openalex.org/works/W2605459514.grobid-xml"},"referenced_works_count":28,"referenced_works":["https://openalex.org/W1511269890","https://openalex.org/W1982327124","https://openalex.org/W1986074248","https://openalex.org/W2009980704","https://openalex.org/W2011890663","https://openalex.org/W2036829732","https://openalex.org/W2040268567","https://openalex.org/W2042769696","https://openalex.org/W2044473084","https://openalex.org/W2054965424","https://openalex.org/W2069430191","https://openalex.org/W2069712330","https://openalex.org/W2072230298","https://openalex.org/W2092728120","https://openalex.org/W2092976542","https://openalex.org/W2101376317","https://openalex.org/W2128201886","https://openalex.org/W2137956103","https://openalex.org/W2144279149","https://openalex.org/W2149010029","https://openalex.org/W2157720167","https://openalex.org/W2317098014","https://openalex.org/W2514433424","https://openalex.org/W3122389139","https://openalex.org/W3122489987","https://openalex.org/W3124537702","https://openalex.org/W3124747412","https://openalex.org/W4236419616"],"related_works":["https://openalex.org/W3132664868","https://openalex.org/W4398144894","https://openalex.org/W2087632432","https://openalex.org/W4205518838","https://openalex.org/W3160779009","https://openalex.org/W6893948889","https://openalex.org/W2547536275","https://openalex.org/W2217386368","https://openalex.org/W7218984114","https://openalex.org/W7084627819"],"abstract_inverted_index":{"Stakeholder":[0],"theory":[1],"is":[2,35,143],"a":[3,32],"major":[4],"approach":[5],"to":[6,37,109,129,145],"research":[7],"on":[8,27],"sustainability":[9,48,113,133,149],"management.":[10],"Firm":[11],"characteristics,":[12,18,76],"including":[13],"corporate":[14,72],"governance":[15,73],"and":[16,44,61,74,103,121],"business":[17,75],"can":[19],"be":[20],"represented":[21],"in":[22],"terms":[23],"of":[24,47,80,83,86,92,96,112,118,132,148],"their":[25],"effects":[26],"stakeholders.":[28],"In":[29],"this":[30],"study,":[31],"multi-regression":[33],"model":[34],"used":[36],"examine":[38],"the":[39,45,51,78,81,110,116,130,138,146],"relationship":[40],"between":[41],"firm":[42,104],"characteristics":[43],"disclosure":[46,111,131,147],"reporting":[49],"for":[50],"Taiwan":[52],"50":[53],"Index-listed":[54],"companies.":[55],"Least-squares":[56],"regression,":[57,60],"panel":[58],"data":[59],"logistic":[62],"regression":[63],"analyses":[64],"are":[65,106,126],"applied.":[66],"The":[67],"results":[68],"show":[69],"that":[70,140],"seven":[71],"namely":[77],"size":[79],"board":[82],"directors,":[84,88],"ratio":[85,91],"independent":[87],"audit":[89],"committee,":[90],"export":[93],"income,":[94],"percentage":[95,117],"foreign":[97],"shareholders\u2019":[98],"holdings,":[99],"fixed":[100],"asset":[101],"staleness,":[102],"growth":[105],"positively":[107],"related":[108,128,144],"reporting,":[114],"whereas":[115],"director":[119],"holdings":[120],"stock":[122],"price":[123],"per":[124],"share":[125],"negatively":[127],"reporting.":[134,150],"This":[135],"study":[136],"supports":[137],"notion":[139],"stakeholder":[141],"involvement":[142]},"counts_by_year":[{"year":2026,"cited_by_count":10},{"year":2025,"cited_by_count":7},{"year":2024,"cited_by_count":18},{"year":2023,"cited_by_count":14},{"year":2022,"cited_by_count":21},{"year":2021,"cited_by_count":14},{"year":2020,"cited_by_count":19},{"year":2019,"cited_by_count":8},{"year":2018,"cited_by_count":2},{"year":2017,"cited_by_count":3}],"updated_date":"2026-11-02T09:45:03.842371","created_date":"2017-04-28T00:00:00"}