{"id":"https://openalex.org/W2997926040","doi":"https://doi.org/10.3390/su12010385","title":"The Drivers of Corporate Water Disclosure in Enhancing Information Transparency","display_name":"The Drivers of Corporate Water Disclosure in Enhancing Information Transparency","publication_year":2020,"publication_date":"2020-01-03","ids":{"openalex":"https://openalex.org/W2997926040","doi":"https://doi.org/10.3390/su12010385","mag":"2997926040"},"language":"en","primary_location":{"id":"doi:10.3390/su12010385","doi":"https://doi.org/10.3390/su12010385","is_oa":true,"landing_page_url":"http://dx.doi.org/10.3390/su12010385","pdf_url":"https://www.mdpi.com/2071-1050/12/1/385/pdf?version=1578040877","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","doaj"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://www.mdpi.com/2071-1050/12/1/385/pdf?version=1578040877","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5010995623","display_name":"Hui\u2010Cheng Yu","orcid":"https://orcid.org/0000-0002-6248-5598","observed_orcids":["https://orcid.org/0000-0002-6248-5598"]},"institutions":[{"id":"https://openalex.org/I4405278484","display_name":"Fuzhou University of International Studies and Trade","ror":"https://ror.org/0047vxv52","country_code":"CN","type":"education","lineage":["https://openalex.org/I4405278484"]}],"countries":["CN"],"is_corresponding":false,"raw_author_name":"Hui-Cheng Yu","raw_affiliation_strings":["School of Finance and Accounting, Fuzhou University of International Studies and Trade, Fuzhou 350202, China"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Finance and Accounting, Fuzhou University of International Studies and Trade, Fuzhou 350202, China","institution_ids":["https://openalex.org/I4405278484"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5088859624","display_name":"Lopin Kuo","orcid":"https://orcid.org/0000-0002-7714-6126","observed_orcids":["https://orcid.org/0000-0002-7714-6126"]},"institutions":[{"id":"https://openalex.org/I107470533","display_name":"Tamkang University","ror":"https://ror.org/04tft4718","country_code":"TW","type":"education","lineage":["https://openalex.org/I107470533"]}],"countries":["TW"],"is_corresponding":false,"raw_author_name":"Lopin Kuo","raw_affiliation_strings":["Department of Accounting, Tamkang University, New Taipei City 25137, Taiwan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, Tamkang University, New Taipei City 25137, Taiwan","institution_ids":["https://openalex.org/I107470533"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5087695558","display_name":"Beiling Ma","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I77396741","display_name":"Hunan University of Technology and Business","ror":"https://ror.org/057cydn08","country_code":"CN","type":"education","lineage":["https://openalex.org/I77396741"]}],"countries":["CN"],"is_corresponding":true,"raw_author_name":"Beiling Ma","raw_affiliation_strings":["School of Tourism Management, Hunan University of Technology and Business, Changsha 410205, China"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"School of Tourism Management, Hunan University of Technology and Business, Changsha 410205, China","institution_ids":["https://openalex.org/I77396741"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":3,"corresponding_author_ids":["https://openalex.org/A5087695558"],"corresponding_institution_ids":["https://openalex.org/I77396741"],"apc_list":{"value":1800,"currency":"CHF","value_usd":1901},"apc_paid":{"value":1800,"currency":"CHF","value_usd":1901},"fwci":5.3357,"has_fulltext":true,"cited_by_count":40,"citation_normalized_percentile":{"value":0.95006574,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":89,"max":99},"biblio":{"volume":"12","issue":"1","first_page":"385","last_page":"385"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.9990000128746033,"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":0.9990000128746033,"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/information-transparency","display_name":"information transparency","score":0.8230000138282776},{"id":"https://openalex.org/keywords/corporate-accountability","display_name":"corporate accountability","score":0.6830000281333923},{"id":"https://openalex.org/keywords/legitimacy-theory","display_name":"legitimacy theory","score":0.9940000176429749},{"id":"https://openalex.org/keywords/stakeholder-theory","display_name":"stakeholder theory","score":1.0},{"id":"https://openalex.org/keywords/blockholder-ownership","display_name":"blockholder ownership","score":0.703000009059906},{"id":"https://openalex.org/keywords/debt-ratio","display_name":"debt ratio","score":0.9259999990463257},{"id":"https://openalex.org/keywords/firm-size","display_name":"firm size","score":0.6930000185966492},{"id":"https://openalex.org/keywords/profitability","display_name":"profitability","score":0.9210000038146973}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5950967073440552},{"id":"https://openalex.org/C2780233690","wikidata":"https://www.wikidata.org/wiki/Q535347","display_name":"Transparency (behavior)","level":2,"score":0.5838993191719055},{"id":"https://openalex.org/C2776007630","wikidata":"https://www.wikidata.org/wiki/Q2798912","display_name":"Accountability","level":2,"score":0.5501993298530579},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.5263049602508545},{"id":"https://openalex.org/C159091798","wikidata":"https://www.wikidata.org/wiki/Q157165","display_name":"Creditor","level":3,"score":0.5229048132896423},{"id":"https://openalex.org/C2777382242","wikidata":"https://www.wikidata.org/wiki/Q6017816","display_name":"Index (typography)","level":2,"score":0.5194675326347351},{"id":"https://openalex.org/C129361004","wikidata":"https://www.wikidata.org/wiki/Q2470236","display_name":"Profitability index","level":2,"score":0.5067761540412903},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5015759468078613},{"id":"https://openalex.org/C120527767","wikidata":"https://www.wikidata.org/wiki/Q3196867","display_name":"Debt","level":2,"score":0.38500720262527466},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.19408762454986572},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"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/C136764020","wikidata":"https://www.wikidata.org/wiki/Q466","display_name":"World Wide Web","level":1,"score":0.0},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0}],"mesh":[],"locations_count":4,"locations":[{"id":"doi:10.3390/su12010385","doi":"https://doi.org/10.3390/su12010385","is_oa":true,"landing_page_url":"http://dx.doi.org/10.3390/su12010385","pdf_url":"https://www.mdpi.com/2071-1050/12/1/385/pdf?version=1578040877","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:tkuir.lib.tku.edu.tw:987654321/118302","doi":null,"is_oa":false,"landing_page_url":"https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/118302","pdf_url":null,"source":{"id":"https://openalex.org/S4406922698","display_name":"Tamkang University Institutional Repository (TKUIR)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"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":"Journal Article"},{"id":"pmh:oai:RePEc:gam:jsusta:v:12:y:2020:i:1:p:385-:d:304803","doi":null,"is_oa":false,"landing_page_url":"https://www.mdpi.com/2071-1050/12/1/385/","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"},{"id":"pmh:oai:doaj.org/article:7a2a9b2172a74e988053a082bdbe65b4","doi":null,"is_oa":true,"landing_page_url":"https://doaj.org/article/7a2a9b2172a74e988053a082bdbe65b4","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":"cc-by-sa","license_id":"https://openalex.org/licenses/cc-by-sa","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Sustainability, Vol 12, Iss 1, p 385 (2020)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.3390/su12010385","doi":"https://doi.org/10.3390/su12010385","is_oa":true,"landing_page_url":"http://dx.doi.org/10.3390/su12010385","pdf_url":"https://www.mdpi.com/2071-1050/12/1/385/pdf?version=1578040877","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":[{"id":"https://metadata.un.org/sdg/6","display_name":"Clean water and sanitation","score":0.6618000268936157},{"id":"https://metadata.un.org/sdg/16","display_name":"Peace, justice, and strong institutions","score":0.4399999976158142}],"study_designs":[],"awards":[],"funders":[{"id":"https://openalex.org/F4320321001","display_name":"National Natural Science Foundation of China","ror":"https://ror.org/01h0zpd94"},{"id":"https://openalex.org/F4320322843","display_name":"Natural Science Foundation of\u00a0Hunan Province","ror":null}],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2997926040.pdf","grobid_xml":"https://content.openalex.org/works/W2997926040.grobid-xml"},"referenced_works_count":50,"referenced_works":["https://openalex.org/W330847395","https://openalex.org/W1481162202","https://openalex.org/W1535912252","https://openalex.org/W1550776208","https://openalex.org/W1585416396","https://openalex.org/W1610931898","https://openalex.org/W1963556316","https://openalex.org/W1969397762","https://openalex.org/W1970243861","https://openalex.org/W1972047171","https://openalex.org/W1984004446","https://openalex.org/W1988169957","https://openalex.org/W1990021135","https://openalex.org/W2029645658","https://openalex.org/W2031407420","https://openalex.org/W2037131840","https://openalex.org/W2037154644","https://openalex.org/W2042947154","https://openalex.org/W2044757591","https://openalex.org/W2047735993","https://openalex.org/W2056225081","https://openalex.org/W2057897933","https://openalex.org/W2059945501","https://openalex.org/W2062402149","https://openalex.org/W2063465216","https://openalex.org/W2071768430","https://openalex.org/W2074492816","https://openalex.org/W2075601387","https://openalex.org/W2076648814","https://openalex.org/W2078435892","https://openalex.org/W2079935653","https://openalex.org/W2103847341","https://openalex.org/W2110415574","https://openalex.org/W2132700708","https://openalex.org/W2134989311","https://openalex.org/W2135717868","https://openalex.org/W2147472995","https://openalex.org/W2155650193","https://openalex.org/W2167064060","https://openalex.org/W2258353793","https://openalex.org/W2345612368","https://openalex.org/W2418209921","https://openalex.org/W2493101627","https://openalex.org/W2513422986","https://openalex.org/W2586274245","https://openalex.org/W2615878755","https://openalex.org/W2956015089","https://openalex.org/W3121885139","https://openalex.org/W3122489987","https://openalex.org/W6991439725"],"related_works":["https://openalex.org/W2345612368","https://openalex.org/W3049531476","https://openalex.org/W7119057468","https://openalex.org/W3196019723","https://openalex.org/W4214773227","https://openalex.org/W4320509798","https://openalex.org/W7163050171","https://openalex.org/W7124745717","https://openalex.org/W4404937119","https://openalex.org/W4384695522"],"abstract_inverted_index":{"This":[0,101],"paper":[1,30],"explores":[2],"drivers":[3,25,46],"of":[4,12,26,75,92,106,115],"corporate":[5],"water":[6],"disclosure":[7],"(CWD)":[8],"from":[9],"an":[10,32],"aspect":[11],"accountability.":[13],"Based":[14],"on":[15,47,87,97],"legitimacy":[16],"theory":[17],"and":[18,72,95,108],"stakeholder":[19],"theory,":[20],"we":[21],"propose":[22],"six":[23],"potential":[24,45],"CWD.":[27,88,116],"First,":[28],"this":[29],"uses":[31],"independent":[33],"sample":[34],"t-test":[35],"to":[36,77],"analyze":[37],"differences":[38],"in":[39,65],"CWD":[40,48,98],"among":[41],"US":[42],"firms.":[43],"Later,":[44],"were":[49],"identified":[50],"using":[51],"ordinal":[52],"logit":[53],"regression.":[54],"These":[55],"hypotheses":[56],"posit":[57],"that":[58,103],"debt":[59],"ratio,":[60,63],"blockholders\u2019":[61],"ownership":[62],"inclusion":[64],"a":[66,78,84],"capital":[67],"market":[68],"index":[69],"(i.e.,":[70],"S&P500),":[71],"the":[73,90,104,113],"status":[74],"belonging":[76],"water-sensitive":[79],"industry":[80],"(WSensi)":[81],"all":[82],"have":[83],"positive":[85],"effect":[86],"However,":[89],"relations":[91],"firm":[93],"size":[94],"profitability":[96],"are":[99],"insignificant.":[100],"suggests":[102],"supervision":[105],"blockholders":[107],"creditors":[109],"can":[110],"effectively":[111],"improve":[112],"transparency":[114]},"counts_by_year":[{"year":2026,"cited_by_count":6},{"year":2025,"cited_by_count":9},{"year":2024,"cited_by_count":5},{"year":2023,"cited_by_count":7},{"year":2022,"cited_by_count":6},{"year":2021,"cited_by_count":6},{"year":2020,"cited_by_count":1}],"updated_date":"2026-10-27T15:51:10.671819","created_date":"2020-01-10T00:00:00"}
