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      • 韓國企業의 環境情報公示動機의 探索

        崔鍾序,裵信實 부산대학교 환경문제연구소 2002 環境硏究報 Vol.20 No.-

        Korea experienced a unprecedented financial crisis in her history staring from 1997 through the following several years. The aftermath of the crisis still lingers upon many of the Korean companies as the world economy faces ever more turbulent changes with the start of the 21st century. The economic adversity is considered to have brought about the decline in the social responsibility of the Korean firms in general, and the propensity to disclose corporate environmental information in particular. This paper aims to investigate whether the environmental disclosures by Korean listed companies have undergone structural changes in terms of their disclosure behaviors in relation to selected fun characteristic variables including profitability, size, and capital structure. The results of the empirical analysis, however, show that except for the consistently positive relation between fan size and the propensity to disclose throughout the 3 years of 1999 through 2001, no other hypothesized relationships are validated.

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