• Knowledge Management Research
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• v.23 no.3
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• pp.153-171
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• 2022

With the global ESG management craze, domestic and foreign companies voluntarily declare sustainable management and actively respond by establishing strategies. The Financial Services Commission mandates the disclosure of sustainability reports representing ESG management sequentially and will expand to SMEs in the future. Information disclosure of sustainability reports is mainly done through international standards such as GRI, SASB, and TCFD, and many domestic companies use GRI Standards guidelines. This study examines the composition system of sustainability reports and compares public and private companies with GRI Standards to analyze sustainable management by type. This study revealed that public enterprises focused on social and labor, while private enterprises focused on the economy and environment through TF-IDF modeling. In addition, the electronic and information communication industries focused on product responsibility. Unlike previous studies that quantified and analyzed sustainability management according to grade, the current study analyzed sustainability reports, which are unstructured data. Therefore, the results of this study are expected to provide valuable theoretical and practical implications for researchers and supervisors interested in ESG management.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.12
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• pp.191-201
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• 2021

The objective of this research is to investigate how the board of directors' characteristics influence sustainability disclosures with the mediating effect of corporate governance. The independent variables are the characteristics of the board of directors, which consist of the presence of women on the boards, presence of directors aged over 50 years old, education level, education field, board tenure, and compensation. The dependent variable is sustainability disclosures, which is measured by the GRI standard disclosure, whereas the mediator variable is the CG score. Research samples are 460 companies listed on the Stock Exchange of Thailand (SET). Path Analysis is used to examine the correlation between the board of directors' characteristics, CG score, and GRI standard disclosure. The research findings show that senior boards, the education field, and compensation motivation have an effect on sustainability disclosures, whereas corporate governance is a mediator of the effect of the education field of boards on sustainability disclosures. This finding should help shareholders to choose individuals with suitable characteristics to serve on the board of directors, and, as a result, shareholders should anticipate a profitable result to be generated, while the business of the company is conducted in a sustainable way.

• Knowledge Management Research
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• v.21 no.2
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• pp.1-19
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• 2020

The purpose of this study is to suggest a practical way to measure and report corporate social performance as public interest in corporate social value pursuits increases. In particular, we will look for ways to measure and report on the financial and social performance of a company based on the concept of the Double Bottom Line (DBL), which has recently spread to big companies. For this purpose, this study analyzed the theoretical background and practical techniques related to measuring and reporting corporate social performance, and examined methods for measuring and reporting social performance in the existing financial performance measurement system. As a result, SROI was the most suitable method for measuring social performance of a company. It is recommended that social performance reporting follows the disclosure method of the accounting system, and the details of reporting suggest that using the standard of GRI Standard, an international standard related to sustainability reporting, is the most reasonable alternative to 'Double Bottom Line' performance reporting.

• Land and Housing Review
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• v.2 no.4
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• pp.325-344
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• 2011

On November 1, 2010, the release of ISO 26000 was announced. ISO 26000 does not require 3rd party verification. But even though it is a standard that is voluntarily adopted, because the international standard for social responsibility can be applied as a trade barrier or business condition between countries, it cannot be ignored. So it is clear that we need to be alerted and prepared for this. This paper offers to help with such needs through organizations by developing an index that organizations can use to understand their current situation and diagnose themselves. This paper conducts a comparative analysis between the 7 core subjects and issues of ISO 26000, the existing indexes used by national institutions and the guideline for sustainable management report, the GRI, with the goal of developing a self-diagnostic index that organizations can utilize in order to diagnose their level of social responsibility. It is divided into the 7 core subjects with 181 measurement issues. There are 7 quantitative issues and 164 qualitative issues. The core subjects, excluding governance, are each alloted 14 points, while governance is alloted with 16 points, for a total score of 100 points. This paper is significant in that it is the first index to make self-diagnostic possible.

• Journal of the Korea Safety Management & Science
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• v.9 no.1
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• pp.157-174
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• 2007

Corporation had been made by important action rule of business ethics that observes legal standard that is prescribed in each class of administration activity. But it does not keep ethicality of corporation action that conforms law. Law can not include all parts of business ethics because it is forcing essential class for public order preservation and public welfare in right. Moreover, partial corporations are doing to justify unethical action of other evasion of taxes, consultation, manufacturing etc. with legal basis meaning abusing legal standard. For these reason, Insistence that is in point of legal standard and ethical standard is not different each other that is in equal viewpoint is brought.

• Journal of the Korean Society of Fisheries and Ocean Technology
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• v.32 no.4
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• pp.372-380
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• 1996

The operation of Far East Chain(GRI 5970) of Loran - C system had been stopped on June, 1995, but that of Korean Chain(GRI 9930) of Loran - C system which was jointed with North West Pacific Chain(GRI 8930) and Russia Chain(GRI 7950) by international cooperation, was started on January 1996. In this paper, in order to study the accuracy of Loran - C fix of Korean Chain, the authors examined and analyzed the data of the reciever of Loran - C(LC -90, Furuno) and GPS(AccNav Sport super (TM), Eagle) measured automatically and continually for 2 seconds at interval of 5 minutes from November 22, 1992, to January 20, 1996 at the fixed position of National Fisheries University of Pusan, The results obtained were as follows ; 1)The mean time differences of M-W, M-X, and M-Y pair measured in the base observed position were 12333.09${\mu}$s, 28338.44${\mu}$s, and 42806.01${\mu}$s respectively and the mean standard deviations of that were 0.0121${\mu}$s, 0.0290${\mu}$s, and 0.0327${\mu}$s respectively. The daily and monthly variance forms of time difference at each pair appeared in a similar reappearance. 2)The mean standard deviations of the latitude and longitude by Loran - C were 9.1m and 17.4m in W.X pair, 11.5m and 13.7m in W.Y pair, and 8.1m and 29.3m in X.Y pair respectively, and then the probable radiuses within 95% of each pair were 39.2m, 35.7m, and 60.8m, respectively. Therefore, It is to be desired that W.Y par is selected to improve the accuracy in Pusan area. 3)The mean standard deviations of the latitude and longitude by GPS were 15.4m and 15.0m and the probable radius within 95% was 43.4m. 4)The position errors for GPS and each pair of Loran - C were 16.0m to the South in GPS and 265.2m to the East in W.X pair of Loran - C, 279.5m to the North in W.Y pair of that, and 224.3m to the North-West in X.Y pair of that, so GPS is about 250m higher than Loran - C in accuracy.

• Proceedings of the Korean Fiber Society Conference
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• 2003.10a
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• pp.104-104
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• 2003

Geosynthetic Reinforcements - membrane drawn type, warp/knitted type, junction bonded type and composite type geogrids, strip type reinforcement - were used to compare the long-term perfor-mance by total factor of safety with reduction factors during service periods. To evaluate the reduction factors, wide-width tensile property, installation damage, creep deformation, chemical and biological degradation tests were performed. Long-term design strengths of geosynthetic reinforcements were calculated by using GRI standard Test Method GG4.

• Journal of Korean Society for Quality Management
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• v.35 no.3
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• pp.47-54
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• 2007

CSR(Corporate Social Responsibility) is the subject which has been discussed for a long time, but real preparations of the corporations begin recently. International organizations and global corporation councils have announced their own guidelines about CSR The corporations have to establish responsible departments in their organizations and begin to publish reports which deals with the social responsibility. GRI(Global Reporting Initiative) have launched international guideline for corporate reporting and ISO has progressed making international standard for CSR. This paper is a study about understanding the international regulations tendency of CSR and the trend of Corporate Reporting for their sustainable development of the organizations.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.9
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• pp.631-638
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• 2020

The intention of this research is to identify the effect of corporate social responsibility (CSR) disclosure on firm value with profitability as a moderating variable. Data collection is carried out with data documentation that is based on financial reports and sustainability reports. All companies listed on the Indonesia Stock Exchange (IDX) during the 2013-2017 period are considered as the population of this study. Samples were selected using the purposive sampling method. The following are criteria that would be used in this study: 1) publish a sustainability report using the GRI G4 standard as a reference in preparing reports for 2013-2016, 2) publish a complete financial report for the 2014-2017 observation period, 3) not experience a loss during the 2014-2017 period. The total sample of the study was 109 companies. The study uses path analysis assisted with WarpPLS software version 6.0. The results show that the disclosure of corporate social responsibility has a positive and significant effect on firm value, and profitability moderates the effect of corporate social responsibility disclosure on firm value. The implication of the research is that implementing corporate social responsibility is very important to increase firm's value and firm's sustainability in the future.

• Journal of Environmental Science International
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• v.33 no.6
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• pp.345-353
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• 2024

As biodiversity loss has been highlighted as a global risk, biodiversity activities are gaining attention as a part of companies' Environmental, Social, and Governance (ESG) related management. This study evaluates various biodiversity activities of corporations based on domestic and international indicators. We present the role of corporations expressly in afforestation activities and suggest additional information that should be disclosed for the accurate verification of environmental values by third parties. KT&G was selected as the subject of the evaluation. The 4th National Biodiversity Strategy was used as a domestic indicator, and GRI Standard 304 as an international indicator. Companies can play a leading role in planning, implementing, and monitoring afforestation activities and should further disclose the species composition of the forests created and the age of the seedlings to enhance the credibility of the environmental values stated in their sustainability reports.