英文摘要 |
This study examines the determinants that constitutes firms' implementations of sustainable development goals (SDGs). Using data from Taiwanese publicly-listed companies, thoroughly examined are 2016-2017 corporate social responsibility (CSR) reports. This is to gauge both the SDGs implementation levels and how the underlying mechanisms such as corporate governance, assurance of CSR reports and firms' characteristics affect the implementation of SDGs. The results from this study show that firms are more likely to address SDGs when they are comprised of: more board independence, external assurance of CSR reports, credibility of assurance providers, larger firm size, sound financial performance and auditing performed by large CPA firms. Firms that exhibit higher SDGs implementation levels have: more board independence, separate CEO and chairman positions, low pledging of shares from directors, assurance of CSR reports, credibility of assurance providers, larger asset size, auditing performed by large CPA firms and belonging to sensitive industries. |