Board Supervision Capability and Sustainability Report Disclosure Quality: Evidence From Small‐ and Medium‐Sized Enterprises in Taiwan's Construction Industry
研究了2018至2022年台湾上市建筑业中小企业董事会监督能力对可持续发展报告质量的影响，发现董事会监督能力是企业自愿参与可持续发展报告策略的关键因素，且该影响因企业年龄而异。
ABSTRACT 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.