기업지배구조와 기업의 자발적 환경정보공시: 집중소유구조를 중심으로

• 영문명: Corporate Governance and Firm Environmental Disclosure: In the Context of a Concentrated Ownership Structure
• 발행기관: 한국무역연구원
• 저자명: 김성훈(Seong-Hoon Kim) 노태우(Tae-Woo Roh)
• 간행물 정보: 『무역연구』제13권 제2호, 515~531쪽, 전체 17쪽
• 주제분류: 경제경영 > 무역학
• 파일형태: PDF
• 발행일자: 2017.04.30

영문 초록

Grounded on institutional theory, much environmental management research has regarded that corporations would make the same strategic choices when facing common sets of institutional pressures. This study suggests hypotheses about corporate governance and corporate environmental participation through various literature studies related to environmental management, and suggests implications based on the results of logistic regression analysis. In this study, we consider corporation s responsiveness to environmental policy and regulation is different and they exhibit heterogeneous strategies depending on its distinct ownership structure. By focusing on firm environmental disclosure which is a way of corporations’ voluntary action against climate change issue, we find that under the concentrated ownership structure, the foreign and institutional investors play an important role in encouraging firms to actively engage in firm environmental disclosure, while controlling shareholders group has a negative impact on the disclosure.

목차

I. 서론

Ⅱ. 기존문헌검토 및 가설제시

Ⅲ. 연구 방법

Ⅳ. 분석결과

Ⅴ. 토론 및 결론

키워드

Corporate Environmental Management Carbon Disclosure Project Firm Environmental Disclosure Ownership Structure