Industry Competition, Corporate Governance, and Voluntary Disclosure of Greenhouse Gas Emissions Information: Evidence from South Korea

日本語

本論文は、韓国企業を対象に、産業競争とコーポレート・ガバナンスが温室効果ガス排出情報の自主開示に与える影響を実証分析する。競争圧力とガバナンス構造が開示行動に及ぼす役割を明らかにし、気候関連開示の促進要因に関する示唆を提供する。

English

This paper empirically examines how industry competition and corporate governance affect voluntary disclosure of greenhouse gas emissions information among South Korean firms. It reveals the roles of competitive pressure and governance structures in shaping disclosure behavior, offering insights into drivers of climate-related disclosure.

日本のGX文脈において

日本ではSSBJ開示基準の適用が迫る中、企業の自主的な気候情報開示の促進要因を理解することは重要。韓国企業の実証結果は、日本の開示制度設計や企業の開示戦略に示唆を与える。

In the global GX context

As global disclosure frameworks like ISSB and CSRD gain traction, understanding what drives voluntary climate disclosure is crucial. This South Korean evidence contributes to the global literature on corporate governance and environmental disclosure, relevant for policymakers and investors worldwide.