A platform for research: civil engineering, architecture and urbanism
A platform for research: civil engineering, architecture and urbanism
The Key Factors for Sustainability Reporting Adoption in the Semiconductor Industry Using the Hybrid FRST-PSO Technique and Fuzzy DEMATEL Approach
The proliferation of sustainability reporting (SR) is in response to environmental and social responsibility, but investors are increasingly concerned over the effects of sustainability reporting in corporate sustainability. The Sustainability Accounting Standard Board (SASB)’s sustainability standards are acknowledged as the main framework for implementing this activity, yet the influencing factors among sustainability reports highly correlate and are diverse and complicated, especially in the semiconductor industry, which is the key driving force for economic development in China. To exploit and evaluate those key factors, this research introduces a hybrid model that integrates fuzzy rough set theory with particle swarm optimization (FRST-PSO) and a fuzzy decision-making trial and evaluation laboratory (fuzzy DEMATEL). FRST-PSO is adopted to filter out redundant and irrelevant factors, and the selected results are then inserted into fuzzy DEMATEL to depict the opaque relationships and set up a prioritization strategy for improvement among the factors. According to the findings on the magnitude of the impact, the priorities for improvement are environment, human capital, social capital, leadership and governance, and business model and innovation. Based on the results, an optimal and practical solution is proposed as the basis for information disclosure of sustainability reporting for the semiconductor industry.
The Key Factors for Sustainability Reporting Adoption in the Semiconductor Industry Using the Hybrid FRST-PSO Technique and Fuzzy DEMATEL Approach
The proliferation of sustainability reporting (SR) is in response to environmental and social responsibility, but investors are increasingly concerned over the effects of sustainability reporting in corporate sustainability. The Sustainability Accounting Standard Board (SASB)’s sustainability standards are acknowledged as the main framework for implementing this activity, yet the influencing factors among sustainability reports highly correlate and are diverse and complicated, especially in the semiconductor industry, which is the key driving force for economic development in China. To exploit and evaluate those key factors, this research introduces a hybrid model that integrates fuzzy rough set theory with particle swarm optimization (FRST-PSO) and a fuzzy decision-making trial and evaluation laboratory (fuzzy DEMATEL). FRST-PSO is adopted to filter out redundant and irrelevant factors, and the selected results are then inserted into fuzzy DEMATEL to depict the opaque relationships and set up a prioritization strategy for improvement among the factors. According to the findings on the magnitude of the impact, the priorities for improvement are environment, human capital, social capital, leadership and governance, and business model and innovation. Based on the results, an optimal and practical solution is proposed as the basis for information disclosure of sustainability reporting for the semiconductor industry.
The Key Factors for Sustainability Reporting Adoption in the Semiconductor Industry Using the Hybrid FRST-PSO Technique and Fuzzy DEMATEL Approach
Jeng-Bang Wang (author) / Guan-Hua Wang (author) / Chung-Ya Ou (author)
2023
Article (Journal)
Electronic Resource
Unknown
sustainability reporting (SR) , sustainability accounting standard board (SASB) , fuzzy rough set theory (FRST) , particle swarm optimization (PSO) , fuzzy decision-making trial and evaluation laboratory (DEMATEL) , Environmental effects of industries and plants , TD194-195 , Renewable energy sources , TJ807-830 , Environmental sciences , GE1-350
Metadata by DOAJ is licensed under CC BY-SA 1.0
Analyzing the Barriers in the Seafood Packaging Industry using Fuzzy DEMATEL
| Springer Verlag | 2023
Analysing critical risk factors of Indian road construction projects: a fuzzy DEMATEL approach
| Taylor & Francis Verlag | 2025
Organizational Risk Prioritization Using DEMATEL and AHP towards Sustainability
| DOAJ | 2024
Analyzing the influence factors of the post-earthquake reconstruction project using fuzzy DEMATEL
| DOAJ | 2024