CD Skripsi

The Determinants Of Sustainability Report Disclosure: Evidence On Taiwan Listed Company

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ABSTRACT
Recently in 2021, Taiwan Stock Exchange (TWSE) releases a mandate that forces companies who fall under certain conditions to disclose their sustainability report. These mandates arise without prior notice and reasoning. Despite the new rules, the majority of Taiwanese companies have already disclosed their sustainability report long before the mandate arises. However, there has been no information regarding the disclosure compliance on GRI Standard of these sustainability report. Therefore, to find the motives behind the companies’ disclosure of sustainability and to contribute new findings in the field, this research would study the effect of a company’s Area of Operation and Market Size on the disclosure of sustainability reports. This research would use SPSS for panel data regression. Data analysis shows that not only most of the listed companies in Taiwan issued their sustainability report within the first year of the mandatory ESG disclosure, but they also had a high disclosure compliance to GRI Standard on their sustainability report. Panel data analysis on 64 listed companies on TWSE and TPEx suggests that Market Share, a variable that has never been studied before, have a very significant positive effect on sustainability report disclosure.
Keywords: Sustainability Report, Disclosure, Market Share, Area of Operation, Taiwan, Listed

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1902111925

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1902111925

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

DAUS

Versi lain/terkait

Lampiran Berkas

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