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    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/117187

    Title: Why do Firms Publish Sustainability Reports? A Nonmarket Perspective
    Authors: 蘇威傑
    Contributors: 國貿系
    Keywords: 非市場環境;非市場策略;永續報告書;企業社會責任;媒體不當報導
    nonmarket environments, nonmarket strategy, sustainability reporting, corporate social responsibility, media misreport
    Date: 2017-09
    Issue Date: 2018-05-17 16:48:58 (UTC+8)
    Abstract: 本研究從非市場的觀點解釋為什麼企業要發佈永續報告書。我們提出當企業所面臨的社會政治環境愈不好,
    比較容易受到媒體不當報導的干擾而發佈永續報告書。我們使用 2012 年到 2015 年在台灣的公開上市公司,並利
    This study examines why firms publish sustainability reports from a nonmarket perspective. We propose that when a firm’s sociopolitical environments become hostile, the firm will be more likely to publish sustainability report. By providing stakeholders information regarding the firm’s economic, environmental, and social performance, the firm may gain legitimacy in sociopolitical environments. We propose that media misreport plays a critical role of intervening a firm’s nonmarket environment and then affect the firm’s operation. Therefore, there is a positive relationship between a firm’s media clarification and the likelihood of publishing sustainability reports. The positive relationship is more salient in the case of firms with younger ages or firms with lower profitability. We find supporting evidence based on a sample of publicly listed Taiwanese firms during 2012-2015.
    Relation: 管理學報, Vol.34, No.3, pp.331-353
    Data Type: article
    DOI 連結: http://dx.doi.org/10.6504/JOM.2017.34.03.01
    DOI: 10.6504/JOM.2017.34.03.01
    Appears in Collections:[國際經營與貿易學系 ] 期刊論文

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