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      ESG정보의 공시제도 강화에 따른 기업의 지속가능 = Corporate Sustainability through Strengthening the ESG Information Disclosure System

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      https://www.riss.kr/link?id=A108925217

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      다국어 초록 (Multilingual Abstract)

      In the global competitive industrial society as well as the large-scale and complex combination, modern corporate management can not avoid sound and transparent management due to its strictness. It is at a time when it does not allow the company to neglect (moderately) preparation for various risks (risks) surrounding the company, focusing on production and achievement expansion by facility investment as before. In any case, if a company gets involved in an accident, disaster, or other fraudulent incident, the loss to the company leads to a management crisis, and furthermore, it makes the sustainability of the company impossible, and it has a considerable negative impact on a wide range of stakeholders including shareholders, investors, consumers, and local communities.
      Risks surrounding companies tend to be quite diverse and large-scale, and there are various stakeholders involved in business activities, including consumers. In recent years, corporate management activities have become a source of large-scale profits by collecting and utilizing various information. However, despite the fact that data protection problems and risk management related to personal information must be thoroughly carried out, the personal information is leaked due to the negligence of management, It is becoming a big social problem. On the other hand, problems such as workers' safety(S) in workplaces where safety management should be given top priority, waste and recycling problems in the case of companies operating in the manufacturing industry, hazards of chemical substances, and the global environment(E). It is pointed out that the problem will be severely dealt with at the global level. In addition, interest in such contents has been focused as it is understood as a problem in so-called ESG management, such as the diversity of the board of directors in corporate governance, the issue of management's remuneration and ownership structure (G).
      In addition to shareholders, there are a wide range of important stakeholders in listed companies. Listed companies should be fully aware of the need to achieve appropriate harmonization with these stakeholders in order to achieve sustainable growth and mid- to long-term corporate value creation. In particular, it goes without saying that it is necessary to actively and actively respond to the so-called ESG problem, considering the current situation in which interest in social and environmental issues is increasing globally.
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      In the global competitive industrial society as well as the large-scale and complex combination, modern corporate management can not avoid sound and transparent management due to its strictness. It is at a time when it does not allow the company to ne...

      In the global competitive industrial society as well as the large-scale and complex combination, modern corporate management can not avoid sound and transparent management due to its strictness. It is at a time when it does not allow the company to neglect (moderately) preparation for various risks (risks) surrounding the company, focusing on production and achievement expansion by facility investment as before. In any case, if a company gets involved in an accident, disaster, or other fraudulent incident, the loss to the company leads to a management crisis, and furthermore, it makes the sustainability of the company impossible, and it has a considerable negative impact on a wide range of stakeholders including shareholders, investors, consumers, and local communities.
      Risks surrounding companies tend to be quite diverse and large-scale, and there are various stakeholders involved in business activities, including consumers. In recent years, corporate management activities have become a source of large-scale profits by collecting and utilizing various information. However, despite the fact that data protection problems and risk management related to personal information must be thoroughly carried out, the personal information is leaked due to the negligence of management, It is becoming a big social problem. On the other hand, problems such as workers' safety(S) in workplaces where safety management should be given top priority, waste and recycling problems in the case of companies operating in the manufacturing industry, hazards of chemical substances, and the global environment(E). It is pointed out that the problem will be severely dealt with at the global level. In addition, interest in such contents has been focused as it is understood as a problem in so-called ESG management, such as the diversity of the board of directors in corporate governance, the issue of management's remuneration and ownership structure (G).
      In addition to shareholders, there are a wide range of important stakeholders in listed companies. Listed companies should be fully aware of the need to achieve appropriate harmonization with these stakeholders in order to achieve sustainable growth and mid- to long-term corporate value creation. In particular, it goes without saying that it is necessary to actively and actively respond to the so-called ESG problem, considering the current situation in which interest in social and environmental issues is increasing globally.

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      참고문헌 (Reference)

      1 양만식, "회사의 목적과 사회적 책임에 관한 시론(時論)" 법학연구소 46 (46): 305-338, 2022

      2 오성근, "환경·사회·지배구조(ESG)정보에 관한 공시제도의 개선방안 연구" 동북아법연구소 14 (14): 101-143, 2021

      3 김화진, "증권집단소송 사례와 기업의 대응"

      4 자본시장연구원, "영국의 기후관련 정보 공시 규정 강화 및 이슈"

      5 이형기, "비재무 관련 정보 공시제도의 개선방안에 관한 연구" 법학연구소 29 (29): 167-193, 2021

      6 김광록, "미국 기업의 사회적 책임에 따른 ESG 정보공시 - Regulation S-K를 중심으로 -" 한국상사법학회 41 (41): 423-449, 2023

      7 김수연 ; 이태, "미국 SEC 기후공시 규칙안의 주요 내용과 시사점" 법학연구원 32 (32): 105-133, 2022

      8 금융위원회, "기업공시제도 종합 개선방안" 2021

      9 松井智子, "労働法と会社法-雇用・役務提供契約と会社経営者のリスク認識" (28) : 2019

      10 河村賢治, "会社·金融市場規制の影響分析に どう向き合うべきか"

      1 양만식, "회사의 목적과 사회적 책임에 관한 시론(時論)" 법학연구소 46 (46): 305-338, 2022

      2 오성근, "환경·사회·지배구조(ESG)정보에 관한 공시제도의 개선방안 연구" 동북아법연구소 14 (14): 101-143, 2021

      3 김화진, "증권집단소송 사례와 기업의 대응"

      4 자본시장연구원, "영국의 기후관련 정보 공시 규정 강화 및 이슈"

      5 이형기, "비재무 관련 정보 공시제도의 개선방안에 관한 연구" 법학연구소 29 (29): 167-193, 2021

      6 김광록, "미국 기업의 사회적 책임에 따른 ESG 정보공시 - Regulation S-K를 중심으로 -" 한국상사법학회 41 (41): 423-449, 2023

      7 김수연 ; 이태, "미국 SEC 기후공시 규칙안의 주요 내용과 시사점" 법학연구원 32 (32): 105-133, 2022

      8 금융위원회, "기업공시제도 종합 개선방안" 2021

      9 松井智子, "労働法と会社法-雇用・役務提供契約と会社経営者のリスク認識" (28) : 2019

      10 河村賢治, "会社·金融市場規制の影響分析に どう向き合うべきか"

      11 株式会社東京証券取引所, "コーポレートガバナンス·コード~会社の持続的な成長と 中期的な企業価値の向上のために~"

      12 Hana V. Vizcarra, "The Reasonable Investor and Climate-Related Information: Changing Expectations for Financial Disclosures" 50 (50): 2020

      13 "The Global Risks Report 2021"

      14 CDP, "Statement of Intent to Work Together Towards Comprehensive Corporate Reporting" 2020

      15 SEC, "SEC Proposes Rules to Enhance and Standardize Climate-Related Disclosures for Investors"

      16 Cynthia A. Williams, "Request for Rulemaking on Environmental, Social, and Gover nance(ESG)Disclosure"

      17 Bourveau, Thomas, "Regulated Human Capital Disclosures"

      18 IAC, "Recommendation from the Investoras-Owner Subcommittee of the SEC Investor Advisory Committee Relating to ESG Disclosure" 2020

      19 ACCF(American Council for Capital Formation), "Ratings that Don’t Rate-The Subjective World of ESG Ratings Agencies-"

      20 GAO, "Public Companies: Disclosure of Environmental, Social, and Governanc e Factors and Options to Enhance Them"

      21 Code of Federal Regulation, "PART 229 - STANDARD INSTRUCTIONS FOR FILING FORMS UNDER SECURITIES ACT OF 1933, SECURITIES EXCHA NGE ACT OF 1934 AND ENERGY POLICY AND CONSERVATION ACT OF 1975-REGULATION S-K"

      22 Jill E. Fisch, "Making Sustainability Disclosure Sustainable" 107 (107): 2019

      23 R.A. Fleming, "Making Mandatory Sustainability Disclosure a Reality" 50 (50): 2020

      24 송민경, "EU 기업지속가능성보고지침(CSRD) 주요 내용과 시사점"

      25 한국 ESG기준원, "ESG평가안내"

      26 손영화, "ESG 활성화에 따른 회사법의 쟁점과 과제" 한국상사판례학회 34 (34): 3-82, 2021

      27 神作裕之, "ESG 投資と受託者責任に関する議論" 金融財政事情研究会 2020

      28 CCMC, "ESG Reporting Best Practices"

      29 PRI, "Diversity, equity & inclusion: Key action areas for investors" 2022

      30 WORLD ENOCOMIC FORUM, "Davos Manifesto 2020: The Universal Purpose of a Company in the Fourth Industrial Revolution" 2019

      31 SEC, "Concept Release: Business and Financial Disclosure Required by Regulati on S-K" 2016

      32 Business Roundtable, "Business Roundtable Redefines the Purpose of a Corporat ion to Promote ‘An Economy That Serves All Americans’" 2019

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