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 corporate sustainability. Sustainability Accounting Standard Board (SASB)’s standards acknowledged as main framework for implementing this activity, yet influencing factors among reports highly correlate diverse complicated, especially semiconductor industry, which key driving force economic development China. To exploit evaluate those factors, research introduces a hybrid model that integrates fuzzy rough set theory with particle swarm optimization (FRST-PSO) decision-making trial evaluation laboratory (fuzzy DEMATEL). FRST-PSO adopted filter out redundant irrelevant selected results then inserted into DEMATEL depict opaque relationships up prioritization strategy improvement factors. According findings on magnitude impact, priorities environment, human capital, leadership governance, business innovation. Based results, an optimal practical solution proposed basis information disclosure industry.