Earticle

초록

영어

The purpose of this study is to analyze the impact of the publication of sustainability reports by KOSPI-listed companies on firm value. The empirical results of previous studies on the impact of sustainable management activities such as ESG and CSR on firm value are mixed. In the past, there was a negative perception that sustainable management activities were merely a cost for companies, but the social atmosphere is gradually establishing it as an essential factor for the survival of companies. In this study, we conduct an analysis by determining whether a company publishes a sustainability report as part of its sustainable management activities. An analysis of KOSPI-listed companies from 2010 to 2023 found that companies that published sustainability reports had higher value. There are not many studies that have analyzed the impact of publishing a sustainability report on firm value. The significance of this study lies in the empirical analysis of the relationship between the publication of sustainability reports and firm value, which have not been studied before. This study contributes to empirically verifying what signals non-financial information provided by a company through its sustainability report gives to the company's stakeholders and capital market participants. This study is expected to help establish policies and standards for non-financial information by identifying the impact of non-financial information on corporate stakeholders.

목차

Abstract
Ⅰ. 서론
Ⅱ. 선행연구 및 가설설정
Ⅲ. 연구설계
Ⅳ. 실증분석결과
Ⅴ. 결론
참고문헌

키워드

저자

• 김금영 [ Keumyoung Kim | 국립한국해양대학교 해운경영학부 강사 ] 제1저자
• 홍순욱 [ Soonwook Hong | 국립한국해양대학교 해운경영학부 부교수 ] 교신저자

참고문헌

발행기관

간행물

표지보기 관심저널 등록

• 간행물명

  무역통상학회지 [Journal of Korea Research Association of International Commerce]

• 간기

  격월간

• pISSN

  1738-4354

• 수록기간

  2001~2025

• 등재여부

  KCI 등재

• 십진분류

  KDC 326 DDC 380