공공기관의 지속가능경영보고서 발행의 영향요인: 학습인가, 압력인가?

This study investigates the factors that drive public organizations to issue sustainability reports, drawing from the perspectives of organizational learning theory and organizational institutionalism. Specifically, it explores whether these organizations produce sustainability reports in response to institutional pressures and to meet organizational aspirations. This research used data from public organizations’ published sustainability reports from 2020 to 2023, as well as information from the public organizations' management information disclosure system (ALIO). The results of a panel logistic analysis with a random effects model indicate that institutional pressure from the market influences the likelihood of publishing sustainability reports. Negative feedback, based on the gap between historical aspirations and actual performance, also affects the issuance of sustainability reports, though the feedback from social aspirations is not statistically significant. Additionally, the analysis reveals that public organizations whose performance has declined in comparison to past years are more likely to issue sustainability reports. These results suggest that the publication of sustainability reports serves as a kind of strategic mechanism for public organizations to gain legitimacy, indicating that both organizational performance and environmental factors should be taken into consideration.