내부회계관리제도 운영인력의 특성과 ESG평가등급간의 관계에 대한 연구

This study examined the relationship between the characteristics of operating personnel in the Internal Accounting Control System and the evaluation ratings of ESG and more specifically, verified empirically how the level of the ratings turned out in firms with high level of investment in the personnel. As the characteristics of the operating personnel in the Internal Accounting Control System of the firms listed on the Korea Composite Stock Price Index (KOSPI) and the Korea Securities Dealers Automated Quotation (KOSDAQ) from 2014 through 2019, their size (number of each firms personnel), skill (number of months of experience), and expertise (number of certified public accountants) were measured, and both of the integrated and individual evaluation ratings of ESG by Korea Corporate Governance Service (KCGS) were used for analysis by the ESG-related data used as a dependent variable. The findings of the empirical analysis showed that both of the integrated and individual evaluation ratings of ESG increased as the number of the personnel in charge of the Internal Accounting Control System, i.e the size of operating personnel for them, increased. It was also shown that social responsibility(S) management and corporate governance(G) in the integrated and individual evaluation ratings of ESG increased as their total number of month of experience, i.e the skill of the operating personnel for them, increased. Finally, it was shown that both of the integrated and individual evaluation ratings of ESG increased as the number of certified public accountants among the personnel in charge of the Internal Accounting Control System, i.e the expertise of the operating personnel for them, increased. The implication of this study is that it is a leading empirical study which directly examined the relationship between the Internal Accounting Control System and ESG. This study is considered to be empirical data helping information users make a right decision because it has confirmed based on its findings that operating the Internal Accounting Control System properly not only affects financial information, but relates to the evaluation ratings of ESG, often referred to as non-financial information.