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Board Supervision Capability and Sustainability Report Disclosure Quality: Evidence From Small‐ and Medium‐Sized Enterprises in Taiwan's Construction Industry

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  • Hui‐Cheng Yu

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.

Suggested Citation

  • Hui‐Cheng Yu, 2025. "Board Supervision Capability and Sustainability Report Disclosure Quality: Evidence From Small‐ and Medium‐Sized Enterprises in Taiwan's Construction Industry," Business Strategy and the Environment, Wiley Blackwell, vol. 34(3), pages 3781-3795, March.
    • Handle: RePEc:bla:bstrat:v:34:y:2025:i:3:p:3781-3795
    DOI: 10.1002/bse.4184
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