국내 기업의 지속가능경영보고서 및 제3자검증 공시 현황: 기업 사례를 중심으로
Overview on Firm’s Sustainability Report and Third-party Assurance: An analysis of Corporate Cases
이승재(Korea University, Institute for Business Research and Education); 심재연(Korea University, Institute for Business Research and Education)
53권 1호, 225~245쪽
초록
In alignment with the global trend towards mandatory sustainability reporting, the Korean government mandates sustainability reporting for all listed companies by 2030. This regulatory shift requires enhanced responsibility and transparency from firms in disclosing their ESG activities. Hence, this study aims to provide policy insights by analyzing domestic companies' sustainability reports and third-party assurance between 2016 and 2022. Recent findings highlight incomplete ESG reporting: selective Scope3 emissions reporting, omitting legal sanctions, and using discretionary criteria for ESG data disclosure. Employing Python programming, this study comprehensively collects and analyzes sustainability reports of listed companies. Through detailed case analyses, this study proposes policy directions for sustainability reporting obligations.
Abstract
In alignment with the global trend towards mandatory sustainability reporting, the Korean government mandates sustainability reporting for all listed companies by 2030. This regulatory shift requires enhanced responsibility and transparency from firms in disclosing their ESG activities. Hence, this study aims to provide policy insights by analyzing domestic companies' sustainability reports and third-party assurance between 2016 and 2022. Recent findings highlight incomplete ESG reporting: selective Scope3 emissions reporting, omitting legal sanctions, and using discretionary criteria for ESG data disclosure. Employing Python programming, this study comprehensively collects and analyzes sustainability reports of listed companies. Through detailed case analyses, this study proposes policy directions for sustainability reporting obligations.
- 발행기관:
- 한국경영학회
- 분류:
- 경영학