한국환경과학회지 제27권 제8호 (p.701-709)

|ORIGINAL ARTICLE|
GRI 보고서 상의 환경정보 공시수준과 소유구조와의 관계

Study on the Relationship between Ownership Structure and Environmental Information Disclosure in GRI Reports
키워드 :
Environmental information,Disclosure,Ownership structure,GRI

목차

Abstract
1. 서 론
2. 연구방법
  2.1. 이론적 검토와 가설 설정
  2.2. 연구모형
  2.3. 표본의 선정
3. 결과 및 고찰
  3.1. 기술통계
  3.2. 상관관계 분석
  3.3. 기업의 소유구조가 환경정보 공시수준에 미치는 영향
4. 결 론
REFERENCES

초록

Few prior studies investigated the correlation between corporate ownership structure and environmental information disclosure. Using environmental index disclosure in GRI (Global Reporting Initiative) reports of the Korean companies, the study examines the effects of ownership structure on the magnitude of environmental information disclosure. A total of 220 firm-years during 2013-2016 period are analyzed. The empirical results of the study indicate that the institutional and foreign investors’ ownership have positive correlations with environmental information disclosure, while the executives' within board of directors has a negative correlation. The ownership by largest shareholders including those with special interests shows no significant relationship with the environmental information disclosure.