대규모·융복합적 결합은 물론 글로벌 경쟁산업사회에서 현대의 기업경영은 그 엄중함으로 인해 건전하고 투명한 경영을 피할 수 없게 되었다. 예전과 같이 설비투자에 의한 생산과 업적 확대에 초점을 두고 기업을 둘러싼 각종의 리스 크(위험)에 대한 준비를 소홀히(적당히) 하는 것을 허용하지 않는 시점에 있다. 어떠한 원인에 의하건 기업이 사고·재해 그 밖의 부정사건에 휘말리게 되면 해 당 기업에 미치는 손실은 경영 위기로 연결되며, 나아가서는 기업의 지속가능성 을 불가능하게 하고, 기업구성원인 주주를 비롯한 투자자, 소비자, 지역사회 등 광범위하게 걸쳐있는 다양한 이해관계자에게까지 상당한 마이너스 영향을 미치 게 된다. 기업을 둘러싼 리스크는 상당히 다양하고 대규모적인 경향을 띠는데, 기업의 경영활동과 관련해서는 소비자를 비롯하여 기업과 관계를 맺는 다양한 관계자 들이 존재하고 있다. 최근 기업의 경영활동은 다양한 정보를 수집·활용하여 대 규모의 이익을 창출하는 근원이 되고 있지만, 개인정보에 관한 데이터보호문제· 위험관리가 철저하게 이루어져야 함에도 불구하고 그 관리 소홀로 인해 그 개 인정보가 유출되어 커다란 사회적 문제로 부각되고 있다. 한편, 안전관리를 최 우선으로 해야 하는 사업장에서 발생되는 근로자의 안전문제(S), 제조업을 영위 하는 기업의 경우 폐기물·리사이클문제, 화학물질의 유해성문제 및 그로 인한 기후변동의 위험성까지 초래될 염려가 있는 지구환경(E)과 같은 문제는 글로벌 적 차원에서 엄중하게 대응할 문제로 지적되고 있다. 또한 기업지배구조 상 이 사회의 다양성·경영진의 보수·소유구조에 관한 문제(G) 등, 이른바 ESG경영에 있어서의 문제로 이해되면서 이러한 내용에 관한 관심 또한 집중되고 있다. 상장회사에는 주주 이외에도 중요한 이해관계자가 광범위하게 존재한다. 상 장회사는 스스로의 지속적인 성장과 중장기적인 기업가치의 창출을 달성하려면 이러한 이해관계자와 적절한 조화관계를 이룰 필요가 있다는 점을 충분히 인식 해야 한다. 특히 글로벌적으로 사회·환경문제 등에 대한 관심이 증대되고 있는 현 상황을 고려하면 이른바 ESG문제에 적극적·능동적으로 대응할 필요가 있음 은 두말할 필요도 없다.

Following a series of major breakthroughs in artificial intelligence (AI) technology, it is believed that the use of AI technology can fundamentally subvert many industries and business fields, one of which is marketing. For instance, AI is likely to become a key driver of how advertising and marketing activities are conducted (Qin and Jiang, 2019) and thus dramatically change marketing strategies and customer behaviors (Davenport et al., 2020).

While companies and brands have always collected and used customer data for multiple purposes, the advent of smart devices, Internet of Things (IoT), and big data has made it much easier to access and utilize consumers’ personal information. For consumers, however, such ease of access to their personal data and frequent cases of data breach have increased their concerns about data privacy (Harris & Associates, 1996; Milne et al., 2004). Nevertheless, consumers continue to share their personal information with companies and brands in the digital environment (Turow et al., 2015).

This study suggests that using AI chatbots with highly human-like characteristics could reduce the effectiveness of personalized AI chatbot advertising because they will likely worsen consumer concerns about privacy. Conversely, using AI chatbot with less human-like characteristics will not heighten consumer privacy concerns, thereby increasing the impact of personalized AI advertising.

Biopiracy, largely defined as misappropriation and intellectual property control of biological resources and associated traditional knowledge, has long had profound adverse impacts on the lives of the people and communities in developing countries, including Southeast Asia, one of the global biodiversity hotspots. Given that patents are the main means used in most biopiracy cases to exploit resources and knowledge, this article will discuss its feasibility as the other policy instrument to tackle biopiracy in Southeast Asia and suggest how it should be established and/or improved. For this purpose, this article examines two policy instruments in the patent regime that can be and have been used to address the aforementioned problem: compulsory licensing and the disclosure requirement. Based on the analysis of these two instruments, this article discusses why compulsory licensing is an unlikely means of tackling the problem and suggests how a disclosure requirement can be established or improved to tackle biopiracy in the region.

Not disclosing or inadequate disclosing of material relationship between an influencer and an advertiser(brand) when the influencer is paid or provided with any benefit by the advertiser to create contents including endorsement or testimonial could lead to a type of unfair advertising prohibited by the Act on Fair Labeling and Advertising as a deceptive advertising. The Act only contains provisons that impose penalty surcharges on business entity and business entities’ organization and accordingly amendments were proposed which include articles imposing influencers sanction such as penalty surcharges and administrative fine for inadequate disclosure of material relationship with advertisers on their endorsement or testimonial. In this context, a review on constitutional legitimacy of such sanction on an influencer based on international regulation trends is called for. As a new kind of advertisement emerges in which commercial and non-commercial speech are mixed and it is difficult to discern between the two, the ground of more lenient and relaxed judicial review standard the Constitutional Court has been applied to decision on legitimacy of restrictions to commercial advertisement is weakening. Subtle marketing using influencers’ endorsement and testimonial lacking appropriate disclosure of material link to advertisers is also an example of the novel advertising expression. Even if the more lenient approach as well as the original proportionality test is applied, there is little room for constitutional justification of sanctions against individual influencers for inadequate disclosure because the sanctions is more extensive than is necessary to achieve the goal of legislation and the additional burden imposed on individuals is greater than the public interest promoted by the introduction of sanctions. It is also difficult to justify sanctions on individual influencers in terms of the Void for Vagueness doctrine. Rather than introducing sanctions on influencers not disclosing conspicuously, alternatives like means of securing voluntary regulatory compliance(commitments decision), activating civil damages claim and development of contractual provisions influencers should comply with, and use of self-regulatory code of conduct and self-regulatory review board are the solutions which is more constitutionally justifiable and more consistent with regulatory trends for inadequate disclosure in influencers’ endorsement and testimonial.

Recently, due to the change to SASB(Sustainability Accounting Standards Board) and GRI(Global Reporting Initiative) Standards 2021, the paradigm for non-financial information disclosure is changing significantly, with the number of ESG topics and indicators that must be disclosed by industry from an autonomous material topic selection method. This study revealed that the number of compulsory topics in the oil and gas industry by GRI standards 2021 is up to 2.4 times higher than the average number of material topics disclosed when domestic companies publish sustainability reports using GRI Standards 2020. In the oil and gas industry, I analyzed the similarities and differences between the GRI standards 2021 and the ESG topics covered by SASB by environmental, social, economic, and governance areas. In addition, the materiality test process, which is different in GRI standards 2021, is introduced, and the issues included in the following 10 representative ESG-related initiatives are summarized into 62 and suggested improvement plans for materiality test used in the topic pool.

This was written to introduce the case of establishment and implementation of the Disclosure procedure related to patient safety accidents at Hospital A. The process of establishing the Disclosure procedure of Hospital A consisted of a survey of professors in charge of Clinical Performance Improvement, the formation of consensus within the management, the establishment of procedures through discussion in the relevant departments and committees, and the enactment and implementation of regulations. In addition, in order to apply the regulations to the field, various education and public relations strategies for employees, as well as management procedures for cases of violation of the patient safety culture. And now, psychological support programs are being explored to protect the employees who are the second victims. Continuous efforts to improve “communication know-how” should be made by collecting data and analyzing cost effects. Therefore, legal support such as the Apology Act is also needed to activate and protect patient safety communication.

The purpose of this study was to examine the moderating effect of board education diversity on the relationship between ownership concentration and environmental accounting disclosure. The study was driven by stakeholder’s theory. The longitudinal research design was adopted in the study. The study targeted 27 listed firms from 2008 to 2017. Panel regression analysis results indicated ownership concentration (β = -.131, ρ<.05) had a negative and significant effect on environmental disclosure in Kenyan firms. However, Board education diversity positively moderated the relationship between ownership concentration (β=.138, ρ<.05) and environmental accounting disclosure. Thus, board education diversity is an enhancing moderator in the relationship between ownership concentration and environmental accounting disclosure. The findings validate stakeholder theory's proposition. The study recommends that firms listed in the NSE ought to diffuse ownership concentration, and their boards should be well educated and experienced to enhance environmental accounting disclosure.

개방된 자유민주주의 사회에서 정보는 국민의 알권리와 행정의 투명성과 민주성 등에 근거한 ‘정보의 공개’ 요구와 국가안보와 사회안전의 목적을 위한 ‘정보의 보호’에 관한 필요라는 양면성을 동시에 가진다. 정보공개와 정보보호 사이의 적절한 균형점을 찾기 위해 미국의 정보공개청구 제도를 살펴보는 것은 의미가 있다. 이 논문에서는 미국의 정보공개청구제도를 살펴봄으로서 한국의 정보공개청구제도를 발전시키기 위한 시사점을 찾으려고 시도한다. 이를 위해 구체적으로, 미국의 정보공개 관련 법안을 살펴보고, 민간에 대한 정보공개를 정부기관이 거부할 수 있는 비공개 사유 관련 조항을 검토하고, 이러한 비공개 사유 조항과 관련된 미국의 정보·수사기관에 대한 정보공개 특례의 규정취지와 목적을 조사하고, 미국의 정보·수사기관이 그와 같은 특례 규정을 활용하여 민간인의 정보공개 청구에 대해 대응하고 있는 사례와 현재 쟁점이 되고 있는 판례 등을 살펴본다. 미국의 경우 정보보호는 정보공개에 대한 필요보다 더 오래된 원칙이자 전통이다. 건국 직후부터, 권력분립원칙에 따른 정보분야에서의 집행부 특권과 국가비밀특권의 원칙과 전통, 판례 등에 따라 특히 집행부의 정보와 관련된 비공개 원칙이 유지되어져 왔다. 상대적으로 정보공개청구에 대한 요구는 비교적 최근에 등장했다(1966년). 그리고 그러한 정보공개청구를 법제화한 정보자유법에서도 정보공개의 예외 조항들, 이른바 FOIA 예외조항들을 두고 있다. 많은 경우에 정보 또는 정보기관의 조직과 활동과 관련된 내용들은 법령과 판례, 그리고 관행 모두에서 정보공개로부터의 정보보류에 보다 더 무게가 실려 왔다. 미국의 사례조사를 통해 도출된 시사점들이 한국의 정보공개청구제도를 발전시켜 정보공개의 요구와 정보보호의 필요사이의 적절한 균형점을 찾는데 기여할 수 있기를 기대한다.

형사사건의 피의자, 참고인 등 사건 관계인의 기본적 인권을 보호하고 무죄추정의 원칙이 훼손되지 않도록 하는 동시에 국민의 알권리와 조화를 도모하기 위하여 제정된 법무부훈령인 「형사사건 공개금지 등에 관한 규정」은 제정목적의 정당성이 긍정됨에도 불구하고 헌법적 관점에서 다음과 같은 문제점이 있다. 첫째, 「형사사건 공개금지 등에 관한 규정」은 언론매체의 취재의 자유를 광범위하게 제한하는 다수의 조항을 두고 있는데 행정규칙에 불과한 법무부훈령으로 언론기관의 기본권인 취재의 자유를 제한하는 것은 기본 권을 법률로써 제한하도록 하는 헌법 제37조 제2항에 위반된다. 둘째, 동 규정은 수사업무 종사자의 명예보호를 위해 여러 조치를 취할 수 있음을 규정하고 있는데 이는 국가의 공무를 수행하는 공무원은 원칙적으로 명예보호의 대상이 되지 않는다는 일반적 학설과 대법원 판례에 배치 된다고 할 것이다. 셋째, 동 규정이 설치를 규정하고 있는 형사사건공개 심의위원회는 행정기관 소속의 위원회이므로 「행정기관 소속 위원회의 설치·운영에 관한 법률」에 따라 설치되고 규율되어야 한다. 행정기관의 장이 위원회를 설치하려면 설치근거와 법정 사항을 법령에 명시하도록 동 법률이 규정하고 있음에도 불구하고 형사사건공개심의위원회는 법무 부훈령인 행정규칙에 근거가 있을 따름이다. 넷째, 「형사사건 공개금지 등에 관한 규정」이 예외적 실명공개가 가능한 경우로 설정한 공적 인물의 범위가 지나치게 좁다는 문제점이 있다. 예외적 실명공개를 도입한 취지를 고려할 때 「부정청탁 및 금품 등 수수의 금지에 관한 법률」의 적용대상자로 범위를 확대할 필요가 있다. 마지막으로, 동 규정이 언론사가 오보를 할 경우 해당 언론사에 대하여 검찰청사 출입제한 조치를 할 수 있도록 규정하는 것은 오보 판정의 주체, 오보의 기준 등의 관점에서 문제가 많고 출입제한조치는 공권력에 의한 취재방해의 일종으로서 언론의 자유를 침해하는 독소조항이라는 비판이 제기된다.

내부통제장치의 효과에 대해 기존 연구들은 상반된 결과를 보고하고 있다. 내부통제장치가 기업에서 발생하는 대리인 문제를 줄이는데 효과가 있음을 주장하는 연구가 존재하는 반면, 유의할만한 효과를 나 타내지 못하며 기업의 자원 및 비용을 소모한다는 연구도 존재한다. 본 연구는 내부통제장치의 효과가 경영활동의 특성에 따라 다르게 나타나기 때문에, 내부통제장치의 효과를 명확히 살펴보기 위해서는 경영성과가 아닌 각 경영활동에 미치는 영향을 구분하여 살펴봐야 함을 제시한다. 경영자들은 공시 활동과 같이 평가 가능하고 명확한 경영 활동에 있어서는 내부통제장치에 순응하는 모습을 보일 것이다. 이러한 특성의 경영활동에서는 경영자의 행동이 쉽게 관찰되고 평가될 수 있기 때문이다. 반면, 모호하고 평가가 어려운 경영 활동에 있어서는 경영자의 행동을 평가하기가 어렵기 때문에, 경영자는 자신의 지위나 특권을 지키기 위해 내부통제장치에 순응하지 않을 것이다. 따라서 내부통제장치는 모호하고 평가가 어려운 경영활동보다는 명확하고 평가하기 쉬운 경영활동에 있어서 더욱 효과적일 것으로 예상 된다. 본 연구에서는 내부통제장치가 기업의 자발적 공시 활동에 미치는 영향을 살펴봄으로써, 내부통제장치가 명확하고 평가 가능한 경영활동에 어떤 영향을 미치는가를 실증분석하였다. 실증분석은 2017년 기준 331개의 한국 제조업 기업을 대상으로 실시되었다. 분석 결과, 사외이사 및 스톡옵션과 같은 내부통제장치의 강도가 높아질수록, 경영자가 자율공시 항목에 속하는 예상 실적에 대한 공시를 하는 경향이 높아짐을 확인할 수 있었다.

Introduction Consumer ethical behaviors regarding social impact, environmental concern, and ethical practices for the buyer/seller dyad has become a vital issue. A large number of consumers have the willingness to be activists to address potentially threatening environmental problems with foresight (Atkinson & Rosenthal, 2014). Consumers with environment awareness have begun to consider the environmental claims of products, such as environmental protection certification (do Paço & Reis, 2012) and production process with environmental protection regulations (Yoon & Kim, 2016). All such information effectively spreads the environmental protection knowledge to help consumers identify the environmental features of the product (Leonidou, Leonidou, Palihawadana, & Hultman, 2011), and then to conduct consumption behaviors with ethical/moral concerns. However, the related research to examine the relationships between consumer ethical behaviors and their attitudes toward environmental information disclosure in advertising in Asian countries is few. This study’s main purpose is thus to understand how environmental information disclosure in advertising influences consumers’ attitudes toward the brand and their ethical behaviors. Literature Review Mitchell, Balabanis, Schlegelmich, and CornWell (2009) argues that all direct or indirect consumer actions that could make businesses or other stakeholders to lose money or reputation are viewed as consumer unethical behaviors. Consumers’ (un)ethical behaviors would be influenced by their moral principles and standards as they obtain, use, and dispose of goods and services (Muncy & Vitell, 1992). First, according to the equity theory, brand equity will increase the relationship intention between sellers and buyers. Those consumers with a high perception about product value or brand equity would tend to build a positive relationship with sellers, and thus their ethical behaviors would be influenced (Chang & Lu, 2017). Consumers’ ethical consumption depends on the equity of the profitability of the seller and this study proposes that brand equity has significant positive effects on consumer ethical behavior (H1). Second, environmental advertising claims refer to the classification of environmental claims in advertising with various environmental protection information about products (do Paço & Reis, 2012). Chan, Leung, and Wong (2006) state the two types of environmental advertising claims. Substantial environmental claims focus on the substantial benefits of products for the environment and the positive impacts of enterprises on the environment in order to substantially maintain or enhance consumers’ understanding of products with environmental awareness (Chan, 2000). Associated environmental claims feature advertising that do not have a direct connection with the products or production of enterprises; instead, they reveal an enterprises’ concern about environmental protection topics through environmental protection activities or topics regarding the conservation of the ecosystem, in order to indirectly trigger the consumers’ positive image and reactions to the enterprises or brands (Chan, 2000). Different environmental advertising claims would have different extents of impact on consumers’ attitude towards advertising and the product (Chan et al., 2006). Chan (2000) states that substantial environmental claims are more persuasive than associated claims, as the advertising of the former could directly publicize the specific environmentally-friendly measures in products or production process. The hypotheses are thus submitted: environmental advertising claims have significant positive effects on brand equity (H2.) and the impact power of substantial environmental claims on brand equity is stronger than those of associated environmental claims (H3). Third, eco-labels provide the information of products toward the environment influence during their life cycles (Atkinson & Rosenthal, 2014; Chekima, Wafa, Igau, Chekima, & Sondoh, 2016) and the claims regarding the eco-features, production, and constituents of the products (Atkinson & Rosenthal, 2014). Maniatis (2016) argues that eco-labels could clearly reveal the economic and ecological benefits of products and help consumers make purchase decisions. Specific claims, such as marks, pictures, or signs, could clearly convey information about the products, which make it easy for consumers to understand. Therefore, hypothesis 4 is submitted: environmental advertising with eco-labels has a significant positive effect on brand equity (H4). Method This study used the 2x2 factor experiment to create four situations through two types of environmental advertising claims (substantial and associated environmental advertising claims) and two types of eco-labels (available/unavailable). The manipulation checks with regards to the constructs of environmental advertising claims and eco-label were shown to be successful through a pilot test. On the other hand, this study selected 14-items of Muncy and Vitell’s (1992) scale to measure consumer ethical behaviors. The measuring items of brand equity were taken by Yoo and Donth’s (2001) three-dimensional scale, containing brand awareness/associations, perceived quality, and brand loyalty. Moreover, 294 valid questionnaires were retained in the formal survey via electronic questionnaire survey. Females accounted for 50.7%. Those aged less than 25 occupied a larger proportion (50%), followed by those aged from 26 to 35 (21.8%). The samples with a college education or above accounted for 92.5%. Additionally, the component reliability, convergent and discriminant validity were also confirmed (Bagozzi & Yi, 1988; Fornell & Larcker, 1981) due to the results of confirmatory factor analysis (CFA) by Lisrel 8.7. Results and Conclusion Based on the ANOVA results, first, environmental advertising claims had significant effects on awareness/association, perceived value, and loyalty. The effects of substantial orientation on brand equity were significantly stronger than that of associated orientation claims. H2 and H3 were fully supported. That is to say, substantial environmental advertising claims could reveal enterprise efforts to protect the environment and inform consumers that the substantial benefits for the ecosystem are embodied in their products. If enterprises want to disclose information about their social responsibility or to convey the contribution of their products toward environmental protection, direct environmental advertising claims related to product features and production processes should be considered. Second, eco-labels significantly affected on awareness/association, perceived value, and loyalty; hence, H4 were supported. Eco-labels verified by a third-party public notary office could enhance brand equity. As eco-label information regarding environmental protection enterprises and products want to convey, consumers can comprehend and evaluate such environmental advertising through the mark of eco-labels in triggering their positive attitude and value toward the brand. Third, this study also found that the interactive effect of environmental advertising claims and eco-label on the awareness/association dimension of brand equity was significant. Consumers are more likely to receive information from the environmental advertising with a substantial claim and eco-label than other sets, and then their perceptions toward that brand awareness and brand association could be improved. Forth, each dimension of awareness/association, perceived value, and brand loyalty had a significant positive effect on consumer’s ethical behaviors by using structural equation modeling (SEM) via Lisrel 8.7; H1 therefore were supported. That is, consumers’ perceived enterprise efforts related to protecting the environment would improve consumers’ ethical behaviors. If advertising could fully and effectively convey the environmental protection information embodied in products, consumers would know that the products are beneficial for society and ecosystems, and thus they would enact ethical activities in the marketplace. Finally, future studies can use random sampling to improve the sample representative. Product type can also be included into the research model in future studies to consider the different product features how to influence the effects of environmental advertising claims and eco-labels on the consumers’ attitudes and behavior decision.

The purpose of this research was to examine simultaneously health halo and health horn effects across two fast food restaurant brands that have healthful or unhealthful images (i.e., McDonald's and Subway). Specifically, we investigated the moderating effects of nutrition information disclosure and dietary restraint on behavioral intention of four menus from the two brands. Two menus from the McDonald’s and two menus from the Subway, respectively, had been selected as stimuli, and each menu represented health halo confirmation (the Roast-Chicken sandwich) / disconfirmation (the Italian-Spicy sandwich), and health horn confirmation (the Big Mac burger) / disconfirmation (the McSpicy-Cajun burger), respectively. This study employed a mixed factorial design: 2 (nutrition information: present vs. absent) X 2 (dietary restraint: restrained eater vs. unrestrained eater) X 4 (menu type: a health halo or a health horn (for the Subway and the McDonald’s with objective healthfulness). The survey was conducted on October 11- 17, 2016, by a research company, Macromill EMBRAIN in Korea, which possessed more than 1 million panel members. Cell sizes were 149 and 146 for the between-subjects factor. Participants were randomly assigned to one of the nutrition information disclosure experimental conditions (either present or absent) and presented with all four menus. The results showed that the behavioral intentions of all three menus, except health horn disconfirmation menu, were decreased. In particular, the effect size of health halo disconfirmation menu (decrease in behavioral intention) was the greatest. There was no difference in the behavioral intention of four menus between the restrained eater and unrestrained eater. Thus, brands positioned as healthy should well manage the expectation levels of their customers. A brand positioned as healthy, such as the Subway, has to manage the health expectation of its customer not get too high, or the brand has to continuously strive to satisfy its client's expectations. A brand positioned as unhealthy (eg, McDonald’s) needs to actively develop low-calorie menus, healthy menus or similar side dishes. Although indulgent menus would account for the majority of the revenue, existence of healthy menus / side dishes would lessen the guilty feelings of the customers of the restaurant and the brand. This is the first study which identified both the health halo effect and the health horn effect on restaurant brand image. The results of this study confirm the need to provide nutrition information on dining out menus and would help consumers choose healthy menus.

This study attempts to investigate consumers’ perceptual process of influencer advertising and its impact on brand attitude formation on social media. Perceived congruence between the influencer and the product and sponsorship disclosure are manipulated as key independent variables. In so doing, this study examines whether consumers can infer two types of motives (affective vs. calculative) from different levels of perceived congruence (high vs. low) and sponsorship disclosure (present vs. absent). The impact of multiple motive inference on brand attitude is also examined in this study. The result indicates that perceived congruence of influencer and posting has a significant effect on the affective motive inference. When the posting is perceived to be relevant to and expected from the influencer, the participants infer the affective motive of the influencer. However, the participants do not infer calculative motives from the incongruent posting of the influencer. As native advertising can obfuscate the boundary between editorial and commercial contents (Conill, 2016), perceived congruence is significant to successfully cover the posting as a natural posting by influencer and induce affective motive inference. In addition, the disclosure of sponsorship did not reveal any effect on the calculative and the affective motive inferences. Even though the disclosure of sponsorship can make viewers recognize an advertising intent (Boerman, Willemsen, & Van Der Aa, 2017), the message did not induce motives inference behind it. It is significant to investigate whether there are intervening variables that moderate the linkage between sponsorship disclosure and motive inference processing. Furthermore, affective motive inference impacted the attitude for the brand whereas calculative motive inference exerted no significant effect. These findings suggest that when the product promoted in influencer advertising is congruent with the influencer, consumers form positive attitude toward the brand through affective inference processing. To successfully implement influencer advertising, marketers should design a content congruent with the influencer’s original postings and encourage audience to engage in affective motive processing.