A Study of the Relationship between Characteristics of Board Members and Firms’ Implementation of Sustainable Development Goals

• Main Authors: Ke, Shu-Chen, 柯淑貞
• Other Authors: Li, Chi-Hua
• Format: Others
• Language: zh-TW
• Published: 2019
• Online Access: http://ndltd.ncl.edu.tw/handle/323dr9

碩士 === 輔仁大學 === 會計學系碩士班 === 107 === The purpose of this research is to analyze the relationship between the characteristics of members of the board and disclosure of Sustainable Development Goals (SDG) in corporate social responsibility (CSR) Reports. The sample of this research consists of listed companies in Taiwan between 2016 and 2017, which have issued stand-alone CSR reports. Specifically, this paper will examine the effects of independent Directors, finance and accounting profession, educational level of boards and CSR-related course credits that the board members have obtained on the firms, disclosure of SDG. Results showed a significantly positive correlation between the educational level of board members board and the disclosure of SDG in CSR reports. Particularly, the higher the educational level of board members, the higher possibility of revealing SDG and the deeper disclosure levels. In other words, the board with a higher educational level could assist the corporation in creating a new business model by combining strategies with SDG goals, then increase companies’ value and opportunities to make profits.