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This study investigates how brand experience mechanisms internalize ESG within value-based activities, informing sustainable management in global corporations. Value-based activities are defined as strategic practices that embed and enact environmental, social, and governance values experientially, fostering consumer empathy, learning, and relational engagement. Focusing on the emotional, cognitive, and relational dimensions of brand experience proposed by Schmitt (1999), this study examines how such experiential elements transform ESG from a performance index into an actionable management strategy. Adopting a qualitative multiple-case study approach, suitable for exploring complex experiential and contextual processes, the research analyzes three global brands—Simmons (Korea), Heineken (Netherlands), and Cemento Sol (Peru)—representing developed, global, and emerging market contexts. The analysis reveals empathy, cognitive learning, and communal bonding as key mechanisms for ESG internalization, producing both relational trust and tangible performance. These findings highlight that ESGembedded value-based activities function as strategic experiential mechanisms of sustainable management.

This study aims to examine the effects of cultural empathy among multinational corporation (MNCs) employees on social capital with local stakeholders and to empirically investigate the mechanism through which the developed social capital contributes to enhancing employees’ multicultural acceptance. To achieve this research objective, a survey was conducted with 167 MNCs located in Korea as the sample. The empirical analysis results demonstrate that among the subdimensions of cultural empathy of MNCs employees, empathic emotion and expression, empathic perspective-taking, and empathic awareness exert significant positive effects on social capital formation with local stakeholders, whereas acceptance of cultural differences does not exhibit statistically significant effects. Furthermore, it was confirmed that social capital possessed by MNCs exerts a significant positive effect on enhancing employees’ multicultural acceptance.

Since the outbreak of COVID-19, growing awareness of hygiene, health, and safety has led consumers to prefer safe and effective cosmetics that consider skin health. As this consumption trend continues to spread, the demand for clean beauty products has also been steadily increasing. This study applies the Health Belief Model and incorporates functional congruity to analyze the relationships between variables affecting Chinese consumers’ attitudes toward clean beauty products and their willingness to pay a premium price. Additionally, it examines the moderating effect of consumers’ prior knowledge on the relationship between attitude and willingness to pay a premium price. The main findings of the study are as follows: first, among the variables related to the Health Belief Model, perceived severity, perceived benefits had a significant positive effect on attitudes toward clean beauty products, while perceived barriers had a significant negative effect on attitudes. Second, among the variables related to the Health Belief Model, perceived susceptibility, perceived benefits, and self-efficacy had significant positive effects on willingness to pay a premium price for clean beauty products, while perceived barriers had a significant negative effect on willingness to pay a premium price for clean beauty products. Third, functional consistency had a significant positive effect on both consumers'attitudes toward clean beauty products and their willingness to pay a premium price. Fourth, consumers'attitudes toward clean beauty products were found to have a significant effect on their willingness to pay a premium price. Finally, consumers’ prior knowledge was found to have a moderating effect on the relationship between attitude and willingness to pay a premium price for clean beauty products.

This study examines the structural limitations of Korea's nuclear power plant export regime and proposes governance reforms. Although Korea entered the global market through the 2009 Barakah project in the United Arab Emirates, its export performance has remained limited in most major markets except the Czech Republic. A key structural constraint lies in the dualized governance between Korea Electric Power Corporation (KEPCO) and Korea Hydro & Nuclear Power (KHNP), which weakens strategic coordination and the integration of financial and diplomatic instruments. Comparative analysis of France, Russia, China, and the United States shows that these countries operate unified or strongly coordinated export platforms supported by state-backed financing, thereby enhancing negotiation power and project execution capacity. Based on these findings, this study proposes three reform measures: the establishment of a permanent “Team Korea” nuclear export committee, the creation of a unified nuclear export agency (KNEA), and the adoption of SPC/PPP-based small modular reactor (SMR) export models. The results highlight that a state-led integrated governance system, beyond technological capability and policy finance, is essential for strengthening Korea's global nuclear export competitiveness.

This study aims to examine the structural relationships among perceived value, perceived risk, trust, and purchase intention regarding electric vehicles among Chinese MZ generation consumers. To achieve this objective, an online and offline survey was administered to Chinese MZ generation consumers in China, yielding a total of 344 valid responses. The collected data were analyzed using SPSS 27.0 and AMOS 26.0. Reliability analysis, exploratory factor analysis, confirmatory factor analysis, correlation analysis, and structural equation modeling were performed. The key findings are as follows: First, perceived value was found to have a significant positive effect on purchase intention. Second, perceived risk was found to have a significant negative effect on purchase intention. Finally, perceived value and perceived risk were found to indirectly influence purchase intention through trust, which acts as a partial mediating mechanism.

This study aimed to the impact of management accounting information on organizational learning and to examine the moderating effect of Perceived Environmental Uncertainty on the relationship between management accounting information and organizational learning. Empirical analysis showed that feedback and evaluation information for non-financial performance, such as quality and flexibility have a significant positive effect on organizational learning. Furthermore, Perceived Environmental Uncertainty was found to have a statistically significant positive effect on the relationship between non-financial performance information and organizational learning. This results suggests that Perceived Environmental Uncertainty enhances the impact of management accounting information on organizational learning..

This study investigates the determinants of sovereign credit default swap (CDS) spreads in Korea, China, and Japan using quarterly data from 2008Q3 to 2024Q4. We estimate countryspecific regression models incorporating macroeconomic fundamentals, domestic financial indicators, globa1l uncertainty, and demographic structure, along with crisis-specific intercept dummies for the 2008 subprime mortgage shock, the 2010 European sovereign debt crisis, and the COVID-19 pandemic. The results show that Korea's CDS spreads are driven primarily by global financial turmoil, with the subprime crisis exerting a significant upward impact, while domestic macro-financial variables play a limited role. For China, inflation dynamics—captured through changes in the consumer price index—exert a robust negative effect on CDS returns, indicating that lower inflation corresponds to increased sovereign credit risk. Japan exhibits a more complex structure in which government debt raises CDS spreads, whereas the elderly dependency ratio reduces them; moreover, the subprime shock lowers Japan's CDS spreads, reflecting the yen's safe-haven role. These findings demonstrate that sovereign credit risk pricing in East Asia is shaped by heterogeneous domestic conditions and asymmetric responses to global shocks, offering policy insights for strengthening regional financial stability.

This study analyzes the structural framework and legal implications of eUCP Version 2.0, focusing on how its key provisions—particularly Articles e3, e5, e7, and e11—establish the authenticity, integrity, and legal reliability of electronic records in electronic letters of credit (e-L/Cs). The research examines the procedures for electronic presentation, completeness notifications, and resubmission in cases of data corruption, showing how eUCP 2.0 reshapes documentary examination standards in digital trade environments. Practical applications—including HSBC's first eUCP 2.0 transaction, Contour's automated completeness notification via smart contracts, Komgo's data-corruption resubmission system, and Bolero's electronic bills of lading—demonstrate that eUCP 2.0 is technologically feasible and enhances efficiency and transparency in trade finance operations. A comparison between Singapore's MLETR-based framework and Korea's limited adoption of e-L/Cs reveals persistent constraints such as regulatory inconsistency, platform interoperability gaps, and unclear risk allocation. The study contributes to the literature by clarifying the legal-technical foundation of eUCP 2.0 and by identifying the institutional conditions—such as mutual recognition mechanisms and data standardization—necessary for its broader global adoption.

This study aims to examine the impact of OTT service factors on usage intention and actual usage. It also aims to identify differences between domestic and international OTT services. To achieve these objectives, a literature review was conducted, and the UTAUT-2 model was applied to the research model. To analyze the proposed research model, a survey was conducted with college students residing in Busan and Gyeongnam. The collected data were analyzed. This study employed PLS-SEM as the analysis method. Multi-group analysis (MGA) was also conducted to analyze differences between domestic and international OTT services. The results showed that price value, hedonic motivation, performance expectancy, and social influence influenced usage intention in that order. Furthermore, usage intention significantly influenced actual usage. Furthermore, all hypotheses suggesting differences between domestic and international OTT services in the research model were found to be statistically insignificant.

This study rigorously estimates the direct trade effects of the KORUS FTA on national-level total trade and 170 industry-level bilateral flows. Utilizing a Poisson Pseudo-Maximum Likelihood (PPML) structural gravity model with three-way fixed effects, the analysis finds that while the FTA expanded aggregate trade by 33.4%, this figure masks extreme heterogeneity and asymmetry at the sectoral level. Specifically, 71 industries showed statistically significant expansion (81%–109%), while 31 experienced contraction (39%–49%). A pronounced asymmetry was observed, as the expansionary effect on Korean exports to the U.S. (35.4%) somewhat outperformed that of imports (31%). Categorizing industries into four types—two-way, one-way, unilateral, and no trade effects —the study identifies a dynamic intensification of effects over time, driven by staged tariff schedules and comparative advantage-based adjustments. These results highlight that aggregate data may not fully capture the specific realities like import substitution. Thus, a refined analytical framework accounting for heterogeneity and dynamic evolution is imperative for accurately evaluating and formulating effective FTA-related economic policies.