The Taskforce on Nature-related Financial Disclosures (TNFD) is a financial disclosure initiative dedicated to the protection of natural capital. It examines corporate activities related to natural capital through four key pillars: governance, strategy, risk and impact management, and metrics and targets. However, in the forestry sector, research analyzing the current state of natural capital and proposing corresponding strategies remains limited. Thus, this study explores potential applications by analyzing domestic and international corporate case studies and adoption criteria in the forestry field, using the official TNFD platform. The results indicate that a proactive response to international standards and domestic policy changes related to TNFD could play a decisive role in enabling forestry-related companies and institutions to secure global competitiveness.

본 연구는 ESG 환경 공시 제도가 기후변화 대응에 중요한 역할을 하지만, 법적 강제성 부족, 제3자 검증 미흡, 정보 비교 가능성 및 일관성 부족, 그리고 이로 인한 그린워싱 문제 등 여러 한계를 가진다고 지적한다. EU ESRS, 미국 SEC, ISSB 등 주요 공시 제도를 국제환경법적 관점에서 비교 분석한 결과, ESRS가 이중 중대성을 통해 가장 포괄적인 환경 책임을 요구하지만, 전반적인 투명성 및 신뢰성 확보는 여전히 과제로 남아있다. 문제 해결을 위해 공시의 법적 강제성 강화, 제3자 검증 의무화, 글로벌 표준화 및 국가 간 협력 증진, 중소기업 지원 등이 필요하다고 강조한다. 궁극적으로 ESG 공시 제도의 실효성 증대가 기업의 실질적인 환경 개선 노력과 기후변화협약 목표 달성에 기여할 것이다.

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.