{"id":"https://openalex.org/W4401483333","doi":"https://doi.org/10.3390/su16166836","title":"Independent Board Members and Financial Performance: ESG Mediation in Taiwan","display_name":"Independent Board Members and Financial Performance: ESG Mediation in Taiwan","publication_year":2024,"publication_date":"2024-08-09","ids":{"openalex":"https://openalex.org/W4401483333","doi":"https://doi.org/10.3390/su16166836"},"language":"en","primary_location":{"id":"doi:10.3390/su16166836","doi":"https://doi.org/10.3390/su16166836","is_oa":true,"landing_page_url":"https://doi.org/10.3390/su16166836","pdf_url":null,"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","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"https://doi.org/10.3390/su16166836","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5113329130","display_name":"Van Le Pham","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4405278222","display_name":"Tr\u01b0\u1eddng \u0110\u1ea1i h\u1ecdc Kinh t\u1ebf v\u00e0 Qu\u1ea3n tr\u1ecb kinh doanh","ror":"https://ror.org/05c275b22","country_code":"VN","type":"education","lineage":["https://openalex.org/I4405278222"]},{"id":"https://openalex.org/I80327900","display_name":"Chang Jung Christian University","ror":"https://ror.org/02s3d7j94","country_code":"TW","type":"education","lineage":["https://openalex.org/I80327900"]}],"countries":["TW","VN"],"is_corresponding":true,"raw_author_name":"Pham Le Van","raw_affiliation_strings":["Collage of Management , Chang Jung Christian University , Taiwan;","Faculty of Economics , Thai Nguyen University of Economics and Business Administration , Viet Nam","Faculty of Economics, Thai Nguyen University of Economics and Business Administration, Thai Nguyen 24100, Vietnam","Ph.D. Program in Business and Operations Management, Chang Jung Christian University, Tainan 71101, Taiwan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Collage of Management , Chang Jung Christian University , Taiwan;","institution_ids":["https://openalex.org/I80327900"]},{"raw_affiliation_string":"Faculty of Economics , Thai Nguyen University of Economics and Business Administration , Viet Nam","institution_ids":["https://openalex.org/I4405278222"]},{"raw_affiliation_string":"Faculty of Economics, Thai Nguyen University of Economics and Business Administration, Thai Nguyen 24100, Vietnam","institution_ids":["https://openalex.org/I4405278222"]},{"raw_affiliation_string":"Ph.D. Program in Business and Operations Management, Chang Jung Christian University, Tainan 71101, Taiwan","institution_ids":["https://openalex.org/I80327900"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5083778051","display_name":"Yi\u2010Hui Ho","orcid":"https://orcid.org/0000-0003-4779-682X","observed_orcids":["https://orcid.org/0000-0003-4779-682X"]},"institutions":[{"id":"https://openalex.org/I80327900","display_name":"Chang Jung Christian University","ror":"https://ror.org/02s3d7j94","country_code":"TW","type":"education","lineage":["https://openalex.org/I80327900"]}],"countries":["TW"],"is_corresponding":false,"raw_author_name":"Yui Hui Ho","raw_affiliation_strings":["Collage of Management , Chang Jung Christian University , Taiwan;","Collage of Management, Chang Jung Christian University, Tainan 71101, Taiwan"],"raw_orcid":"https://orcid.org/0000-0003-4779-682X","affiliations":[{"raw_affiliation_string":"Collage of Management , Chang Jung Christian University , Taiwan;","institution_ids":["https://openalex.org/I80327900"]},{"raw_affiliation_string":"Collage of Management, Chang Jung Christian University, Tainan 71101, Taiwan","institution_ids":["https://openalex.org/I80327900"]}]}],"institutions":[],"countries_distinct_count":2,"institutions_distinct_count":2,"corresponding_author_ids":["https://openalex.org/A5113329130"],"corresponding_institution_ids":["https://openalex.org/I4405278222","https://openalex.org/I80327900"],"apc_list":{"value":2400,"currency":"CHF","value_usd":2728},"apc_paid":{"value":2400,"currency":"CHF","value_usd":2728},"fwci":7.7073,"has_fulltext":false,"cited_by_count":28,"citation_normalized_percentile":{"value":0.97559993,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":95,"max":100},"biblio":{"volume":"16","issue":"16","first_page":"6836","last_page":"6836"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.7304999828338623,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10019","display_name":"Corporate Finance and Governance","score":0.7304999828338623,"subfield":{"id":"https://openalex.org/subfields/2003","display_name":"Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.1565999984741211,"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/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.08649999648332596,"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/independent-directors","display_name":"independent directors","score":0.925000011920929},{"id":"https://openalex.org/keywords/board-independence","display_name":"board independence","score":0.8209999799728394},{"id":"https://openalex.org/keywords/corporate-financial-performance","display_name":"corporate financial performance","score":0.875},{"id":"https://openalex.org/keywords/esg","display_name":"ESG","score":0.6919999718666077},{"id":"https://openalex.org/keywords/environmental-pillar","display_name":"environmental pillar","score":0.6520000100135803},{"id":"https://openalex.org/keywords/social-pillar","display_name":"social pillar","score":0.9860000014305115},{"id":"https://openalex.org/keywords/governance-pillar","display_name":"governance pillar","score":0.9089999794960022},{"id":"https://openalex.org/keywords/mediating-effect","display_name":"mediating effect","score":0.8330000042915344},{"id":"https://openalex.org/keywords/taiwanese-firms","display_name":"Taiwanese firms","score":0.6480000019073486}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7234624624252319},{"id":"https://openalex.org/C179420905","wikidata":"https://www.wikidata.org/wiki/Q223871","display_name":"Mediation","level":2,"score":0.6504650712013245},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.4298226833343506},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.4143160283565521},{"id":"https://openalex.org/C73283319","wikidata":"https://www.wikidata.org/wiki/Q1416617","display_name":"Financial system","level":1,"score":0.3311457335948944},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.10259822010993958},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.06163597106933594}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.3390/su16166836","doi":"https://doi.org/10.3390/su16166836","is_oa":true,"landing_page_url":"https://doi.org/10.3390/su16166836","pdf_url":null,"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":"doi:10.20944/preprints202308.1542.v1","doi":"https://doi.org/10.20944/preprints202308.1542.v1","is_oa":true,"landing_page_url":"https://doi.org/10.20944/preprints202308.1542.v1","pdf_url":"https://www.preprints.org/manuscript/202308.1542/v1/download","source":{"id":"https://openalex.org/S6309402219","display_name":"Preprints.org","issn_l":null,"issn":null,"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":["https://openalex.org/P4310310987"],"host_organization_lineage_names":["Multidisciplinary Digital Publishing Institute"],"type":"repository"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"posted-content"},{"id":"pmh:oai:RePEc:gam:jsusta:v:16:y:2024:i:16:p:6836-:d:1453171","doi":null,"is_oa":false,"landing_page_url":"https://www.mdpi.com/2071-1050/16/16/6836/","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/su16166836","doi":"https://doi.org/10.3390/su16166836","is_oa":true,"landing_page_url":"https://doi.org/10.3390/su16166836","pdf_url":null,"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":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4401483333.pdf","grobid_xml":"https://content.openalex.org/works/W4401483333.grobid-xml"},"referenced_works_count":118,"referenced_works":["https://openalex.org/W336592953","https://openalex.org/W1439628046","https://openalex.org/W1481368183","https://openalex.org/W1560342694","https://openalex.org/W1744998595","https://openalex.org/W1747167707","https://openalex.org/W1831817891","https://openalex.org/W1920287578","https://openalex.org/W1933125143","https://openalex.org/W1977528366","https://openalex.org/W2023868736","https://openalex.org/W2027142540","https://openalex.org/W2029675704","https://openalex.org/W2045126916","https://openalex.org/W2064353332","https://openalex.org/W2068476901","https://openalex.org/W2072347970","https://openalex.org/W2072559981","https://openalex.org/W2074132263","https://openalex.org/W2075377244","https://openalex.org/W2082372859","https://openalex.org/W2085480409","https://openalex.org/W2086867748","https://openalex.org/W2087251760","https://openalex.org/W2088894329","https://openalex.org/W2096309941","https://openalex.org/W2101376317","https://openalex.org/W2112948858","https://openalex.org/W2129694656","https://openalex.org/W2137358861","https://openalex.org/W2153807074","https://openalex.org/W2154048179","https://openalex.org/W2159934147","https://openalex.org/W2211074832","https://openalex.org/W2254166690","https://openalex.org/W2289780301","https://openalex.org/W2330501470","https://openalex.org/W2333930280","https://openalex.org/W2480792895","https://openalex.org/W2526962175","https://openalex.org/W2576629827","https://openalex.org/W2606665182","https://openalex.org/W2606929457","https://openalex.org/W2615958344","https://openalex.org/W2625679680","https://openalex.org/W2688891755","https://openalex.org/W2756358598","https://openalex.org/W2763832024","https://openalex.org/W2782057871","https://openalex.org/W2796085610","https://openalex.org/W2811383173","https://openalex.org/W2889865253","https://openalex.org/W2901334517","https://openalex.org/W2904968630","https://openalex.org/W2910416449","https://openalex.org/W2912783945","https://openalex.org/W2920238455","https://openalex.org/W2936222107","https://openalex.org/W2941281741","https://openalex.org/W2943772055","https://openalex.org/W2944847255","https://openalex.org/W2964018453","https://openalex.org/W2965997252","https://openalex.org/W2966603750","https://openalex.org/W2981652681","https://openalex.org/W2999416435","https://openalex.org/W3015739643","https://openalex.org/W3021231922","https://openalex.org/W3024658945","https://openalex.org/W3025941004","https://openalex.org/W3026429624","https://openalex.org/W3027637515","https://openalex.org/W3029834014","https://openalex.org/W3039104556","https://openalex.org/W3044042843","https://openalex.org/W3047015905","https://openalex.org/W3092794949","https://openalex.org/W3102608991","https://openalex.org/W3107198767","https://openalex.org/W3109693082","https://openalex.org/W3118401524","https://openalex.org/W3119957147","https://openalex.org/W3121176335","https://openalex.org/W3121239055","https://openalex.org/W3121251469","https://openalex.org/W3121382401","https://openalex.org/W3122269329","https://openalex.org/W3122577803","https://openalex.org/W3122859634","https://openalex.org/W3125518972","https://openalex.org/W3125786623","https://openalex.org/W3125969230","https://openalex.org/W3126090241","https://openalex.org/W3128871793","https://openalex.org/W3132409829","https://openalex.org/W3136427741","https://openalex.org/W3153219724","https://openalex.org/W3174469586","https://openalex.org/W3184382187","https://openalex.org/W3196028463","https://openalex.org/W3203821007","https://openalex.org/W4200281483","https://openalex.org/W4200617679","https://openalex.org/W4206843255","https://openalex.org/W4220688225","https://openalex.org/W4226207886","https://openalex.org/W4236845474","https://openalex.org/W4280489258","https://openalex.org/W4283072495","https://openalex.org/W4286771133","https://openalex.org/W4289815974","https://openalex.org/W4309634383","https://openalex.org/W4312398570","https://openalex.org/W4316927184","https://openalex.org/W4319162013","https://openalex.org/W4379056797","https://openalex.org/W4382809955","https://openalex.org/W4387974377"],"related_works":["https://openalex.org/W4386055901","https://openalex.org/W7202085974","https://openalex.org/W4402408355","https://openalex.org/W7084046679","https://openalex.org/W4407073606","https://openalex.org/W4400616890","https://openalex.org/W4404837558","https://openalex.org/W4415213493","https://openalex.org/W7160394219","https://openalex.org/W7214963692"],"abstract_inverted_index":{"This":[0],"study":[1,44,89],"investigates":[2],"the":[3,16,34,43,91,137],"relationship":[4],"between":[5,57,142],"independent":[6,58],"board":[7,74,115,143],"members":[8],"and":[9,22,60,76,85,95,111,117,125,145,155],"corporate":[10,83,153],"financial":[11,61,86,127,146],"performance":[12],"in":[13,98],"Taiwan,":[14],"emphasizing":[15],"mediating":[17,67],"role":[18,139],"of":[19,93,140],"environmental,":[20],"social,":[21],"governance":[23,84,154],"(ESG)":[24],"factors.":[25],"Using":[26],"panel":[27],"data":[28,32],"regression":[29],"analysis":[30],"on":[31],"from":[33,39],"Thomson":[35],"Reuters":[36],"Eikon":[37],"database":[38],"2009":[40],"to":[41,101,113,121],"2021,":[42],"examines":[45],"173":[46],"Taiwanese":[47],"companies":[48,100],"reporting":[49],"ESG":[50,64,77,103,119,141],"information.":[51],"Results":[52],"indicate":[53],"a":[54,132],"positive":[55],"correlation":[56],"directors":[59],"performance,":[62,147],"with":[63],"factors":[65],"significantly":[66],"this":[68],"relationship.":[69],"The":[70,88,129],"findings":[71],"suggest":[72],"that":[73],"diversity":[75],"considerations":[78,104],"are":[79],"crucial":[80],"for":[81,151],"enhancing":[82,152],"results.":[87],"highlights":[90],"importance":[92],"regulatory":[94],"market":[96],"pressures":[97],"driving":[99],"integrate":[102],"into":[105],"their":[106],"strategies.":[107],"It":[108],"encourages":[109],"policymakers":[110],"businesses":[112],"promote":[114],"independence":[116,144],"robust":[118],"practices":[120],"achieve":[122],"sustainable":[123],"development":[124],"improved":[126],"outcomes.":[128],"research":[130],"fills":[131],"gap":[133],"by":[134],"empirically":[135],"investigating":[136],"intermediary":[138],"contributing":[148],"valuable":[149],"insights":[150],"stakeholder":[156],"engagement.":[157]},"counts_by_year":[{"year":2026,"cited_by_count":15},{"year":2025,"cited_by_count":10},{"year":2024,"cited_by_count":3}],"updated_date":"2026-11-11T12:16:26.678958","created_date":"2024-08-11T00:00:00"}