Shaped by the current turbulent era of macroeconomic forces, inclusive technological challenges Industry 4.0, and ubiquitous uncertainties, business environment its stakeholders hold high expectations for sustainable organizational practices, including harmonized comprehensible sustainability reporting. Increasingly, responsible behavior towards internal comes from within organizations, valuing...

Based on social-political theories, this study identifies the factors which would affect the level of environmental information report provided by Chinese companies. To evaluate the quality of corporate environmental information disclosure, the study develops a content analysis index based on Measures on Open Environmental Information, which was issued by the State Environmental Protection Admi...

The purpose of this study is to investigate the potential effects of corporate governance (CG) elements on corporate social responsibility (CSR) disclosure. The annual reports of companies for the year 2007–2011 are examined to analyze the relationship between CG and CSR reporting. It considers the elements of CG such as board size, independent directors, foreign nationalities and women represe...

Stakeholder theory is a major approach to research on sustainability management. Firm characteristics, including corporate governance and business characteristics, can be represented in terms of their effects on stakeholders. In this study, a multi-regression model is used to examine the relationship between firm characteristics and the disclosure of sustainability reporting for the Taiwan 50 I...