{"id":"https://openalex.org/W7223707441","doi":"https://doi.org/10.1108/tcj-06-2026-0296","title":"TSMC, discrimination litigation and sustainability reporting","display_name":"TSMC, discrimination litigation and sustainability reporting","publication_year":2026,"publication_date":"2026-10-26","ids":{"openalex":"https://openalex.org/W7223707441","doi":"https://doi.org/10.1108/tcj-06-2026-0296"},"language":"en","primary_location":{"id":"doi:10.1108/tcj-06-2026-0296","doi":"https://doi.org/10.1108/tcj-06-2026-0296","is_oa":false,"landing_page_url":"https://doi.org/10.1108/tcj-06-2026-0296","pdf_url":null,"source":{"id":"https://openalex.org/S4210203671","display_name":"The CASE Journal","issn_l":"1544-9106","issn":["1544-9106"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c","jufo-1","norway-1","poland-20","russia-white-list-4"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The CASE Journal","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5099062624","display_name":"Jasmin Lin","orcid":"https://orcid.org/0009-0004-7319-988X","observed_orcids":["https://orcid.org/0009-0004-7319-988X"]},"institutions":[{"id":"https://openalex.org/I178605575","display_name":"Robert Morris University","ror":"https://ror.org/03r24vd05","country_code":"US","type":"education","lineage":["https://openalex.org/I178605575"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Jasmin Lin","raw_affiliation_strings":["Robert Morris University Jasmin Lin and Jacob Peng are both based at Rockwell School of Business, , Moon Township, ,"],"raw_orcid":"https://orcid.org/0009-0004-7319-988X","affiliations":[{"raw_affiliation_string":"Robert Morris University Jasmin Lin and Jacob Peng are both based at Rockwell School of Business, , Moon Township, ,","institution_ids":["https://openalex.org/I178605575"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5135647147","display_name":"Jacob Peng","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I178605575","display_name":"Robert Morris University","ror":"https://ror.org/03r24vd05","country_code":"US","type":"education","lineage":["https://openalex.org/I178605575"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Jacob Peng","raw_affiliation_strings":["Robert Morris University Jasmin Lin and Jacob Peng are both based at Rockwell School of Business, , Moon Township, ,"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Robert Morris University Jasmin Lin and Jacob Peng are both based at Rockwell School of Business, , Moon Township, ,","institution_ids":["https://openalex.org/I178605575"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5099062624"],"corresponding_institution_ids":["https://openalex.org/I178605575"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.83839307,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":"1","last_page":"9"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10115","display_name":"Corporate Social Responsibility Reporting","score":0.7875999808311462,"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":0.7875999808311462,"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/T13509","display_name":"Accounting and Financial Management","score":0.13439999520778656,"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/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.02019999921321869,"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"}}],"keywords":[{"id":"https://openalex.org/keywords/taiwan-semiconductor-manufacturing-company","display_name":"TSMC","score":0.9359999895095825},{"id":"https://openalex.org/keywords/sustainability-reporting","display_name":"sustainability reporting","score":0.8970000147819519},{"id":"https://openalex.org/keywords/esg-disclosure","display_name":"ESG disclosure","score":0.7820000052452087},{"id":"https://openalex.org/keywords/discrimination-litigation","display_name":"discrimination litigation","score":0.6129999756813049},{"id":"https://openalex.org/keywords/class-actions","display_name":"class actions","score":0.7300000190734863},{"id":"https://openalex.org/keywords/gender-discrimination","display_name":"gender discrimination","score":0.9779999852180481},{"id":"https://openalex.org/keywords/ias-37","display_name":"IAS 37","score":0.6589999794960022},{"id":"https://openalex.org/keywords/contingent-liabilities","display_name":"contingent liabilities","score":0.578000009059906},{"id":"https://openalex.org/keywords/sustainability-accounting-standards","display_name":"sustainability accounting standards","score":0.453000009059906},{"id":"https://openalex.org/keywords/sasb","display_name":"SASB","score":0.3370000123977661},{"id":"https://openalex.org/keywords/international-sustainability-standards-board","display_name":"ISSB","score":0.8320000171661377},{"id":"https://openalex.org/keywords/double-materiality","display_name":"double materiality","score":0.6830000281333923},{"id":"https://openalex.org/keywords/disclosure-decisions","display_name":"disclosure decisions","score":0.46799999475479126},{"id":"https://openalex.org/keywords/semiconductor-industry","display_name":"semiconductor industry","score":0.5569999814033508},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.5559999942779541},{"id":"https://openalex.org/keywords/form-20-f","display_name":"Form 20-F","score":0.6579999923706055}],"concepts":[{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.8393999934196472},{"id":"https://openalex.org/C2780473208","wikidata":"https://www.wikidata.org/wiki/Q1668727","display_name":"Sustainability reporting","level":3,"score":0.7257000207901001},{"id":"https://openalex.org/C66204764","wikidata":"https://www.wikidata.org/wiki/Q219416","display_name":"Sustainability","level":2,"score":0.6841999888420105},{"id":"https://openalex.org/C39389867","wikidata":"https://www.wikidata.org/wiki/Q380767","display_name":"Corporate governance","level":2,"score":0.6345000267028809},{"id":"https://openalex.org/C2779343474","wikidata":"https://www.wikidata.org/wiki/Q3109175","display_name":"Context (archaeology)","level":2,"score":0.619700014591217},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6057000160217285},{"id":"https://openalex.org/C198082294","wikidata":"https://www.wikidata.org/wiki/Q3399648","display_name":"Position (finance)","level":2,"score":0.5965999960899353},{"id":"https://openalex.org/C128769094","wikidata":"https://www.wikidata.org/wiki/Q1779838","display_name":"Accounting standard","level":4,"score":0.5321999788284302},{"id":"https://openalex.org/C2778253041","wikidata":"https://www.wikidata.org/wiki/Q699735","display_name":"Annual report","level":2,"score":0.4943999946117401},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.48730000853538513},{"id":"https://openalex.org/C2778587509","wikidata":"https://www.wikidata.org/wiki/Q176831","display_name":"International Financial Reporting Standards","level":2,"score":0.43939998745918274},{"id":"https://openalex.org/C2776667712","wikidata":"https://www.wikidata.org/wiki/Q5172498","display_name":"Corporate sustainability","level":3,"score":0.41100001335144043},{"id":"https://openalex.org/C2779183453","wikidata":"https://www.wikidata.org/wiki/Q6043153","display_name":"Integrated reporting","level":3,"score":0.39259999990463257},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.39089998602867126},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.3495999872684479},{"id":"https://openalex.org/C141261163","wikidata":"https://www.wikidata.org/wiki/Q218600","display_name":"Corporate social responsibility","level":2,"score":0.34299999475479126},{"id":"https://openalex.org/C86743352","wikidata":"https://www.wikidata.org/wiki/Q2495358","display_name":"Generally Accepted Auditing Standards","level":4,"score":0.29019999504089355},{"id":"https://openalex.org/C2776007630","wikidata":"https://www.wikidata.org/wiki/Q2798912","display_name":"Accountability","level":2,"score":0.28630000352859497},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.2851000130176544},{"id":"https://openalex.org/C552854447","wikidata":"https://www.wikidata.org/wiki/Q131201","display_name":"Sustainable development","level":2,"score":0.2825999855995178},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.2793000042438507},{"id":"https://openalex.org/C162446236","wikidata":"https://www.wikidata.org/wiki/Q653137","display_name":"Content analysis","level":2,"score":0.27570000290870667},{"id":"https://openalex.org/C183206440","wikidata":"https://www.wikidata.org/wiki/Q46834","display_name":"Balance sheet","level":2,"score":0.2750999927520752},{"id":"https://openalex.org/C554936623","wikidata":"https://www.wikidata.org/wiki/Q199657","display_name":"Reading (process)","level":2,"score":0.2703999876976013},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.2671999931335449},{"id":"https://openalex.org/C2777823127","wikidata":"https://www.wikidata.org/wiki/Q565043","display_name":"Going concern","level":4,"score":0.2635999917984009},{"id":"https://openalex.org/C205266134","wikidata":"https://www.wikidata.org/wiki/Q7649559","display_name":"Sustainability organizations","level":3,"score":0.2515999972820282}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1108/tcj-06-2026-0296","doi":"https://doi.org/10.1108/tcj-06-2026-0296","is_oa":false,"landing_page_url":"https://doi.org/10.1108/tcj-06-2026-0296","pdf_url":null,"source":{"id":"https://openalex.org/S4210203671","display_name":"The CASE Journal","issn_l":"1544-9106","issn":["1544-9106"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":["abdc-c","jufo-1","norway-1","poland-20","russia-white-list-4"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"The CASE Journal","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W3011741981","https://openalex.org/W4293201056","https://openalex.org/W7202386120","https://openalex.org/W1189395260","https://openalex.org/W7139946649","https://openalex.org/W4403378427","https://openalex.org/W3139707484","https://openalex.org/W7215029254","https://openalex.org/W6902716357","https://openalex.org/W7134953090"],"abstract_inverted_index":{"Research":[0],"methodology":[1],"This":[2,463],"case":[3,11,168,464,539,572,604],"was":[4,33,115,573],"developed":[5],"using":[6],"secondary":[7],"data":[8],"sources.":[9],"Primary":[10],"materials":[12,605],"were":[13,83],"drawn":[14,246],"from":[15,35,247],"official":[16],"public":[17,212],"filings,":[18],"specifically":[19,51],"TSMC\u2019s":[20,44,205,211,304,353,383],"annual":[21,450],"Form":[22,357],"20-F":[23],"and":[24,38,60,71,86,121,142,151,156,161,169,186,215,233,237,281,310,322,338,437,441,452,471,476,486,495,509,529,536,564,597,606],"sustainability":[25,206,213],"reports,":[26],"both":[27,372],"publicly":[28,39,193,408],"accessible":[29],"online.":[30],"Supplementary":[31],"context":[32],"gathered":[34],"news":[36],"coverage":[37,42],"available":[40,194],"media":[41],"on":[43,95,191,403,490],"US":[45,298,305],"operations.":[46],"Applicable":[47],"financial":[48,453,475],"reporting":[49,366,399,478,527],"standards,":[50],"International":[52,66,130,519,578],"Accounting":[53,67,79,508],"Standard":[54],"(IAS)":[55],"37,":[56],"Provisions,":[57],"Contingent":[58,61],"Liabilities":[59],"Assets,":[62],"issued":[63,75],"by":[64,76,146,221],"the":[65,77,92,108,118,124,129,147,158,167,192,234,260,285,319,369,375,394,397,406,424,428,449,457,491,530,546,593,603],"Standards":[68,80,126,132,138],"Board":[69,81,133],"(IASB)":[70],"industry-specific":[72],"disclosure":[73,273,446,473],"standards":[74,367,557],"Sustainability":[78,131,279,288,430,507],"(SASB)":[82],"also":[84,515],"consulted":[85],"are":[87,143,164,189,239],"included":[88],"as":[89,208,210,227,275,347],"appendices":[90],"to":[91,128,152,391,419,422,443,448,553,602],"case.Instructor":[93],"Note":[94],"SASB/ISSB":[96],"Governance:":[97],"SASB":[98,125,137],"is":[99,175,481,499,540],"no":[100,388],"longer":[101],"an":[102,198,576],"independent":[103],"organization.":[104],"In":[105],"August":[106],"2022,":[107],"Value":[109],"Reporting":[110],"Foundation,":[111,120],"which":[112,439],"housed":[113],"SASB,":[114],"consolidated":[116],"into":[117],"IFRS":[119],"responsibility":[122],"for":[123,180,241,290,483,501,542],"transferred":[127],"(ISSB).":[134],"The":[135,538],"industry-based":[136],"remain":[139],"in":[140,318,326,352,374,427,438,518,523,545,575,586,592],"use":[141,543],"now":[144],"maintained":[145],"ISSB.":[148],"For":[149],"simplicity":[150],"facilitate":[153],"students\u2019":[154],"reading":[155],"research,":[157],"terms":[159],"\u201cSASB\u201d":[160],"\u201cSASB":[162],"Standards\u201d":[163],"retained":[165],"throughout":[166],"teaching":[170,181,607],"note.The":[171],"protagonist,":[172],"Wen-Chang":[173,276],"Hao,":[174,277],"a":[176,201,272,323,348,361,378],"composite":[177],"character":[178],"created":[179,387],"purposes.":[182],"Her":[183],"title,":[184],"responsibilities":[185],"organizational":[187],"position":[188,230],"based":[190],"LinkedIn":[195],"profile":[196],"of":[197,336,371,377,435,456,493,525,533],"individual":[199,220],"holding":[200,228],"comparable":[202],"role":[203],"within":[204],"function,":[207],"well":[209],"disclosures":[214],"corporate":[216],"governance":[217],"documentation.":[218],"No":[219],"this":[222,229],"name":[223],"has":[224],"been":[225,345,551],"identified":[226,346],"at":[231,432],"TSMC,":[232],"character\u2019s":[235],"deliberations":[236],"decisions":[238],"constructed":[240],"pedagogical":[242],"purposes":[243],"rather":[244],"than":[245,315],"any":[248,445],"primary":[249],"or":[250,561,569,589],"firsthand":[251],"source.":[252],"Case":[253],"overview/synopsis":[254],"Taiwan":[255],"Semiconductor":[256],"Manufacturing":[257],"Company":[258],"(TSMC),":[259],"world\u2019s":[261],"largest":[262],"semiconductor":[263],"foundry":[264],"with":[265,581],"over":[266],"70%":[267],"global":[268,410],"market":[269],"share,":[270],"confronted":[271],"decision":[274,359],"Global":[278],"Engagement":[280],"Strategy":[282],"Manager,":[283],"drafted":[284],"company\u2019s":[286],"2025":[287,429],"Report":[289],"its":[291],"internal":[292],"May":[293],"2026":[294,328],"deadline.":[295],"Two":[296],"active":[297],"class-action":[299],"lawsuits":[300,373],"had":[301,344,418],"emerged":[302],"against":[303],"operations:":[306],"one":[307,401],"alleging":[308,329],"racial":[309],"national-origin":[311],"discrimination":[312,332],"involving":[313],"more":[314],"30":[316],"plaintiffs":[317],"Arizona":[320],"plant,":[321],"second":[324],"filed":[325],"April":[327],"systemic":[330],"gender":[331],"potentially":[333],"affecting":[334],"thousands":[335],"current":[337],"former":[339],"female":[340],"employees.":[341],"Neither":[342],"lawsuit":[343],"named":[349],"legal":[350],"contingency":[351,467],"most":[354],"recently":[355],"submitted":[356],"20-F.Hao\u2019s":[358],"represented":[360],"double":[362],"materiality":[363,469,565],"problem.":[364],"Financial":[365],"permitted":[368],"omission":[370],"absence":[376],"reliable":[379],"damage":[380],"estimate,":[381],"while":[382],"voluntary":[384],"sustainability/ESG":[385,411],"frameworks":[386,566],"binding":[389],"obligation":[390],"disclose.":[392],"Yet":[393],"gap":[395],"between":[396],"two":[398],"channels,":[400],"silent":[402],"workforce":[404],"litigation,":[405],"other":[407],"celebrating":[409],"leadership,":[412],"raised":[413],"substantive":[414],"questions":[415],"that":[416],"Hao":[417],"resolve:":[420],"whether":[421],"acknowledge":[423],"pending":[425],"litigation":[426],"Report,":[431],"what":[433],"level":[434,462],"specificity":[436],"sections,":[440],"how":[442],"frame":[444],"relative":[447],"report":[451],"statement\u2019s":[454],"treatment":[455],"same":[458],"matters.":[459],"Complexity":[460],"academic":[461],"addresses":[465],"loss":[466],"recognition,":[468],"judgment":[470],"ESG":[472],"across":[474],"nonfinancial":[477],"channels.":[479],"It":[480,498,513],"appropriate":[482],"upper-level":[484],"undergraduate":[485,577],"graduate":[487],"courses,":[488,521],"depending":[489],"depth":[492],"analysis":[494],"instructor":[496],"emphasis.":[497],"suitable":[500],"courses":[502],"including":[503],"Intermediate":[504],"Accounting,":[505],"Auditing,":[506],"Human":[510],"Resource":[511],"Management.":[512],"may":[514],"be":[516],"used":[517],"Business":[520,579],"particularly":[522],"discussions":[524],"multinational":[526],"environments":[528],"cross-functional":[531],"implications":[532],"workforce-related":[534],"challenges":[535],"risks.":[537],"recommended":[541],"mid-to-late":[544],"term,":[547],"after":[548],"students":[549,584],"have":[550],"introduced":[552],"either":[554],"contingent":[555],"liability":[556],"(in":[558,567],"accounting":[559],"courses)":[560],"stakeholder":[562],"theory":[563],"Sustainability/ESG":[568],"IB":[570],"courses).The":[571],"pilot-tested":[574],"course":[580],"approximately":[582],"25":[583],"majoring":[585],"accounting,":[587],"finance":[588],"management":[590],"participating":[591],"discussion.":[594],"Student":[595],"engagement":[596],"feedback":[598],"informed":[599],"subsequent":[600],"refinements":[601],"notes.":[608]},"counts_by_year":[],"updated_date":"2026-10-31T12:09:11.096373","created_date":"2026-10-27T00:00:00"}