기업의 정보보호활동이 기업가치에 미치는 영향:지속가능경영보고서 텍스트 분석을 이용하여

• 영문명: The Impact of Information Security Activities on Firm Value: By Using Sustainability Reports
• 발행기관: 한국IT서비스학회
• 저자명: 김향단(Xiangdan Jin) 김민혜(Minhae Kim) 백승익(Seung Ik Baek) 진웅철(Wungchul Jin)
• 간행물 정보: 『한국IT서비스학회지』제23권 제6호, 19~37쪽, 전체 19쪽
• 주제분류: 경제경영 > 경영학
• 파일형태: PDF
• 발행일자: 2024.12.31

국문 초록

As companies increasingly utilize various information and communication technologies, vast amounts of data are being generated every day from their business activities. In oredr to leverage this data and create added value, companies have invested significant time and resources. In the process, information security issues have emerged as a major societal concern. We have already experienced through a series of recent incidents that if a company fails to properly manage the data it holds and it leaks to the wrong parties, it can cause significant harm not only to the company but also to its customers. In this study, we empirically explored the impact of a company’s information security activities on its future value and present value. Many previous studies have explored the impact on corporate value through surveys of employees to highlight the importance of information security. However, this approach has significant limitations in objectively and systematically assessing the extent of a company’s security activities. In this study, we identified the content and extent of a company’s information security activities through text analysis of the “Sustainability Reports” published annually by companies. We then explored the impact of these security activities on corporate value. The text analysis of 171 reports from 57 companies included in the KOSPI 200 over three years revealed that only personal information protection activities had a statistically significant impact on future corporate value, and all information security activities (management/physical/technical activities) had a statistically significant impact on present corporate value. This research reaffirmed that information security activities significantly impact not only the current value of a company but also company’s future value. In addition, it is expected that this study will provide concrete insights into which specific information security activities influence a company’s value for those organizations aiming to establish security policies.

목차

1. 서론

2. 이론적 고찰 및 선행연구

3. 연구 방법

4. 연구 모형 및 가설

5. 분석 결과

6. 결론

참고문헌

키워드

Information Security Activity Sustainability Report Text Analysis Information Security Management System (ISMS) Personal Information Protection