Board Supervision Capability and Sustainability Report Disclosure Quality: Evidence From Small- and Medium-Sized Enterprises in Taiwan's Construction Industry

被引：0

作者：

Yu, Hui-Cheng ^{[1
]}

机构：

[1] Chihlee Univ Technol, Inst Business Intelligence & Innovat, New Taipei, Taiwan

来源：

BUSINESS STRATEGY AND THE ENVIRONMENT | 2025年 / 34卷 / 03期

关键词：

disclosure quality; small- and medium-sized enterprise; supervision capability; sustainability; voluntary; CORPORATE SOCIAL-RESPONSIBILITY; AUDIT COMMITTEE COMPOSITION; DIRECTORS; MANAGEMENT; PERFORMANCE; GOVERNANCE; OWNERSHIP; IMPACT; GREEN; DETERMINANTS;

D O I：

10.1002/bse.4184

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

This study explores the effect of board supervision capability on sustainability reporting quality among publicly listed small- and medium-sized enterprises in Taiwan's construction industry from 2018 to 2022. Ordinal logit regression analyses are conducted. The results reveal that board supervision capability determines whether a firm will voluntarily engage in sustainability reporting strategies, which is a key factor for effectively meeting stakeholder needs. Further analysis of board supervision capability in firms of different ages indicates that the relationship between board supervision capability and sustainability reporting quality varies by firm age. This study also provides empirical evidence confirming that board supervision capability is among the key factors affecting sustainability reporting quality.

引用

页码：3781 / 3795

页数：15

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