CSR공시의 형태와 공시량이 공기업의 경제적 성과에 미치는 영향

[Purpose]This study analyzed public enterprises on how the form and volume of CSR disclosures with strong public interest and non－profit characteristics affect their economic performance. [Methodology]The publication of the CSR report and the publication of the CSR bulletin board were used as independent variables in the form of the CSR disclosure, And the number of pages published in the CSR report and the number of posts posted in the CSR bulletin are used as independent variables of the CSR publication. As a dependent variable, we utilize economic performance variables to examine the form of CSR disclosures and the impact of CSR disclosures. [Findings]As a result of the analysis, CSR disclosures through the publication of CSR reports showed a significant negative connection with the ratio of operating profit to net sales, and CSR disclosures through posting CSR bulletin boards showed a significant negative connection with the ratio of operating profit to net sales and the ratio of net profit to net sales. In the CSR disclosure volume analysis, although the impact of the number of pages issued by the CSR report was minimal in economic performance, but the higher the frequency of CSR bulletin posts, the significant negative connection with the ratio of net profit to net sales. [Implications]The relevance of economic performance to negative effects in the form and volume of CSR disclosures of public enterprises may be due to the specificity and differentiation of public enterprises. The findings show that the impact on economic performance depends on the type of CSR disclosure, and that the increase in CSR disclosure does not necessarily have a greater impact on the entity’s economic performance, but rather on the form of disclosure. This study is significant as a initial study of CSR disclosure form and volume of disclosure, and can provide strategic directions for companies to utilize CSR disclosure to contribute to economic performance.