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Journal articles on the topic 'Esg'

Author: Grafiati

Published: 4 June 2021

Last updated: 27 July 2024

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1

Giese, Guido, Linda-Eling Lee, Dimitris Melas, Zoltán Nagy, and Laura Nishikawa. "Consistent ESG through ESG Benchmarks." Journal of Index Investing 10, no. 2 (July 27, 2019): 24–42. http://dx.doi.org/10.3905/jii.2019.1.072.

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2

Hwang, Seung-Ho. "Trend of ESG in Japan: Based on ESG Investment." Korean-Japanese Jounal of Economics and Management Studies 95 (May 30, 2022): 1–19. http://dx.doi.org/10.46396/kjem..95.1.

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3

Jacobi Kölling, Gabrielle, Gernardes Andrade, and Mayra Rody Peixoto. "ESG." Direito, Negócios & Sociedade 2, no. 3 (February 8, 2022): 20–31. http://dx.doi.org/10.58941/26760452/v2.n3.37.

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O presente artigo tem o fito refletir como as inovações tecnológicas impactaram o agronegócio frente à disruptiva evolução da Indústria 4.0. Sob este prisma, tem-se que a Economia Digital é a tônica do novo modelo de reprodução do capital contemporaneamente. Contudo, em que pese os avanços trazidos pela nova modalidade, a implementação do referido modelo deverá atentar-se aos pilares do empreendedorismo sustentável, sob os pilares ESG, quais sejam: da governança, da responsabilidade social e sustentabilidade, sob pena de acarretar maior abismo e desigualdade econômica, social e cultural. Certos desta incongruência, necessárias se tornam ainda, políticas públicas mais efetivas, a fim de tornar o compliance ambiental uma obrigatoriedade na relação público-privada e prática comum no mercado empresarial. Pretende-se, também, na parte final deste trabalho, gerar algumas provocações, considerando os vários desafios vindouros a serem vivenciados pelos produtores rurais e comunidades locais diante a possível integração à Economia Digital.

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양, 승희, and 홍민 전. "ESG 리딩기업과 ESG 성과: 재벌기업을 중심으로*." Korean Accounting Review 48, no. 1 (February 28, 2023): 1–35. http://dx.doi.org/10.24056/kar.2023.02.001.

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5

Koo, Hyeng Keun. "ESG Investing." Global Financial Review 2, no. 2 (September 30, 2021): 7–26. http://dx.doi.org/10.51265/gfr.2021.2.2.7.

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Sim, Miyoung, Ina Park, and Hany Kim. "The effects of perceived ESG attributions of LCC airline employees on ESG authenticity, organizational commitment, and loyalty." Tourism Sciences Society of Korea 47, no. 7 (October 31, 2023): 47–67. http://dx.doi.org/10.17086/jts.2023.47.7.47.67.

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Despite growing global concern about the climate crisis and the unpredictable changes in environmental, social, and economic circumstances, there is a significant research gap in understanding internal stakeholders' perspectives on ESG practices in the airline industry. Existing research focuses primarily on the impact of airline ESG management on external stakeholders and financial performance, with little empirical research exploring internal perspectives, particularly among low-cost carriers. The goal of this research is to fill that gap by investigating the impact of ESG attributions perceived by internal stakeholders, such as cabin crew, ground staff, flight crew, and aircraft maintenance personnel, on ESG authenticity, organizational commitment, and organizational loyalty in the context of a low-cost carrier. From February 23 to March 31, 2023, an online survey was conducted with 160 respondents from low-cost carriers. According to the findings, values-driven, strategic-driven, and egoistic-driven attributions have no influence on ESG authenticity. Stakeholder-driven attributions, on the other hand, have a significant impact on ESG authenticity and have a positive influence on organizational commitment and loyalty. This study contributes theoretically to the understanding of internal stakeholders' perceptions of ESG attributions in low-cost carriers. Furthermore, it offers practical implications by emphasizing which attributions should be emphasized in order to foster authenticity among airline employees, resulting in increased organizational commitment and loyalty. This study emphasizes the importance of stakeholder-driven attributions not only for stakeholders such as investors and customers, but also for the workforce, emphasizing their importance in the ESG management of low-cost carriers.

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Park, Joowon, and Hyun Lee. "The Effect of Supply Chain ESG Policies on Suppliers’ ESG Performance and Customer Satisfaction." Global Knowledge and Convergence Association 6, no. 2 (December 31, 2023): 255–74. http://dx.doi.org/10.47636/gkca.2023.6.2.255.

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The purpose of this study is to investigate how a prime contractor’s supply chain ESG policy affects its suppliers’ ESG performance and customer satisfaction. For this purpose, 329 questionnaires were collected from employees of SMEs in the manufacturing industry. The empirical findings of this study can be summarised as follows. First, the supply chain ESG policy of the prime contractor has a positive effect on the ESG performance of the supplier. Second, the supply chain ESG policy of the prime contractor has no effect on customer satisfaction with the supplier. Third, the supplier’s ESG performance has a positive effect on customer satisfaction with the supplier. These results confirm that the supply chain ESG policy of the prime contractor has a significant impact on improving the ESG performance of the supply chain

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8

Jin, Ick. "Systematic ESG Risk and Passive ESG Investing." Journal of Portfolio Management 48, no. 5 (February 24, 2022): 71–86. http://dx.doi.org/10.3905/jpm.2022.1.344.

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9

Vannoni, Valeria, and Emanuele Ciotti. "Esg or Not Esg? A Benchmarking Analysis." International Journal of Business and Management 15, no. 8 (July 31, 2020): 152. http://dx.doi.org/10.5539/ijbm.v15n8p152.

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Sustainable investments are increasingly leaving their niche position to enter financial markets in a remarkable way in recent years. In this scenario, ESG (Enviromental, Social, Governance) practices are emerging alongside the risk-return approaches that for years have exclusively determined the portfolio choices of investors. This paper aims to give a contribution to the flourishing debate on the application of ESG criteria to investments’ selection, using a case study through a benchmarking approach. The empirical investigation focuses on a two-level analysis of GIS Global Bond ESG Fund (EUR Hedged), managed by PIMCO management company. Results highlight that ESG practises should be referred more as a complementary rather than alternative approach for portfolio management.

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10

Duan, Lanyi. "ESG Index Construction and China's ESG System." BCP Business & Management 38 (March 2, 2023): 175–80. http://dx.doi.org/10.54691/bcpbm.v38i.3685.

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The Environmental, Social, and Governance (ESG) system has gained popularity recently as concerns over issues like corporate responsibility, labor conditions, and climate change become more pressing. At the same time, investors from around the world have become increasingly interested in the ESG Thematic Index because it offers greater risk resilience and returns than traditional trading strategies. Building a Chinese financial ESG system is crucial to advancing the development of ESG in China since Chinese finance needs to create and enhance its own ESG system but there is still a lack of systematic study in this area. This article first defines the meaning of ESG-themed indices, then selects representative ESG-themed indices from the global market, analyzes the construction processes and methodologies of the indices, and finally makes pertinent recommendations to promote the growth of ESG-themed indices in China using inductive, comparative, and case study methods.

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11

Reilly, Richard B., and T. Clive Lee. "Electrograms (ECG, EEG, EMG, EOG)." Technology and Health Care 18, no. 6 (November 19, 2010): 443–58. http://dx.doi.org/10.3233/thc-2010-0604.

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12

Yang, Dong-Hoon, and Jun Hyeok Choi. "The Effect of ESG-related Committees on ESG Performance: Do Managers use It to Increase Actual ESG Activities?" Korean Accounting Journal 31, no. 3 (June 30, 2022): 211–43. http://dx.doi.org/10.24056/kaj.2022.04.006.

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13

Marinova, Rumyana. "ESG Factors and ESG Risk in Bank Lending." Izvestia Journal of the Union of Scientists - Varna. Economic Sciences Series 12, no. 1 (October 1, 2023): 207–16. http://dx.doi.org/10.56065/ijusv-ess/2023.12.1.207.

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Credit risk assessment, management and reporting are central to the bank lending process. This publication argues that new requirements related to the reporting of specific indicators related to sustainability will be a driver of change in bank lending. The role of ESG factors will become more and more significant, which requires banks to implement in the evaluation criteria of their lending process an ESG assessment of the financed businesses in the context of the EU taxonomy for sustainable activity. The results of the research show that there are significant differences between the studied Bulgarian banks in terms of their reported asset ratios that are or are not within the scope of the taxonomy. This leads to the conclusion that assessing the specific ESG risks of financed businesses will be a serious challenge for banks.

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14

Chibane, Messaoud, and Mathieu Joubrel. "The ESG-efficient frontier under ESG rating uncertainty." Finance Research Letters 67 (September 2024): 105881. http://dx.doi.org/10.1016/j.frl.2024.105881.

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15

ИВАНОВА, Я. Я., Д. А. СИЗОВА, and Т. В. СИЗОВА. "MODERN PRACTICE OF ESG RATING." Экономика и предпринимательство, no. 4(153) (June 15, 2023): 804–7. http://dx.doi.org/10.34925/eip.2023.153.4.152.

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В статье рассмотрена российская и зарубежная практика ESG-рейтингования. Представлены основные понятия, преимущества рейтингования, особенности основных рейтингов ESG. Выявлены основные критерии, являющиеся значимыми при получении высокого ESG-рейтинга. Кроме того, рассмотрены основные проблемы в области разработки и применения ESG-рейтингов, а также основные направления их решения. The article considers the Russian and foreign practice of ESG rating. The basic concepts, advantages of rating, features of the main ESG ratings are presented. The main criteria that are significant in obtaining a high ESG rating are identified. In addition, the main problems in the development and application of ESG ratings, as well as the main directions for their solution, are considered.

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16

Kim, Jinok Susanna, Hyeyoung Jo, and Seowoo Choi. "A Study on the Importance and Awareness of ESG, Social Problem Awareness According to the Completion of ESG Education: Focusing on Pre-Service Early Childhood Teachers." Korean Association For Learner-Centered Curriculum And Instruction 24, no. 7 (April 15, 2024): 15–28. http://dx.doi.org/10.22251/jlcci.2024.24.7.15.

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Objectives The purpose of this study is to verify the difference between the importance and awareness of ESG, as well as social problem awareness, according to the completion of ESG education. Methods The subjects of the study are 255 students majoring in early childhood education at four-year universities located in Seoul, Gyeonggi-do, Chungcheong-do, Gyeongsang-do, Jeolla-do and others (Gangwon-do, Jeju, etc.). Using SPSS 25.0, the difference verification according to the completion of ESG education was analyzed by t-test, and the relationship between the research variables(importance and awareness of ESG, social problem awareness) was examined by Pearson's correlation coefficient. Furthermore, explored trends and normality. Results The main findings are as follows. First, the importance and awareness of ESG, social problem awareness showed higher with the students who completed ESG education than who did not, which had a statistical significance. Second, there was a statistically significant positive correlation between the importance and awareness of ESG, social problem awareness. However, a statistically significant correlation was not found between social problem awareness and the sub-factor of ESG awareness, specifically social awareness. Conclusions The results of this study are meaningful in that it aims to validate the effectiveness of ESG education, considering the characteristics of early childhood education. The intention is to provide guidance for the implementation and content of ESG education in early childhood education settings.

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17

Lee, Eun－Mi. "Unlocking the Power of ESG: How Employee’s ESG Perception Shapes Job Satisfaction through the Enchanting Prism of Perceived External Prestige." Korean Business Education Review 38, no. 6 (December 31, 2023): 111–27. http://dx.doi.org/10.23839/kabe.2023.38.6.111.

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18

Doronin, Boris Alekseevich, Irina Ivanovna Glotova, and Elena Petrovna Tomilina. "Development problems of ESG-banking and ESG-risk management in commercial banks." KANT 41, no. 4 (December 15, 2021): 46–50. http://dx.doi.org/10.24923/2222-243x.2021-41.8.

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ESG-transformation is taking place in all areas of the economy. Banks must become examples and guides in conducting business in an environmentally, socially and governance manner. The purpose of the study is to substantiate the need to determine the correct course and implement the principles of ESG-banking, including in the practice of risk management of commercial banks, taking into account the long-term consequences of today's actions for global economic and natural systems. Scientific novelty lies in the development of incentive measures and support for ESG-banking, taking into account the analysis of world experience. As a result, the validity of the introduction of ESG-banking and ESG-risk management, their impact on increasing stability in the country's economic sector has been proved. The article identifies the limitations that are most relevant for the Russian market due to the novelty of the ESG-concept in the domestic banking sector.

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19

Kim, Seong Hee. "Direction of University ESG Liberal Arts Education: Learner participation type with the local community Focusing on the case of ESG liberal arts education." Liberal Arts Innovation Center 12 (July 31, 2023): 307–26. http://dx.doi.org/10.54698/kl.2023.12.307.

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In this paper, as a strategy for revitalizing ESG(Environmental, Social, and Governance) education, we looked at the direction of ESG liberal arts education in universities. To this end, the theoretical background of ESG and cases of companies and local governments were examined. In addition, through cases of citizen participation and learner-centered ESG education with local communities and university students, a draft educational program and learner satisfaction survey results were analyzed. Finally, as a way to expand ESG education from the perspective of civic literacy and lifelong education, the direction and teaching methods of ESG liberal arts education in universities were examined. Through this, it was confirmed that ESG liberal arts education can be a new paradigm shift in university education and an innovative education strategy.

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20

Hwang, Seong-Jun. "ESG Performance of a Company and Stock Price Synchronicity." Korean Association Of Computers And Accounting 20, no. 2 (August 31, 2022): 83–101. http://dx.doi.org/10.32956/kaoca.2022.20.2.83.

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In this study, the effect of the level of ESG activity of companies, which is receiving worldwide attention, on stock price informativeness, is to be confirmed through empirical analysis. Specifically, in this study, the effect of ESG activity on stock price informativeness was empirically analyzed through stock price synchronicity to determine how the ESG activity performance of an individual company had an effect on the volatility of market returns and industrial returns. If investors judge a company’s ESG activities and performance as useful accounting information for forecasting future prospects, they will make investment decisions with more weight on the company’s ESG information when forming future earnings expectations. In this case, the level of stock price movement will be low due to the high explanation of the company’s ESG information. On the other hand, ESG activities and performance will facilitate the use of future vision and information for investors, which will improve the flow of information to the market, and increase information efficiency, which will improve stock price information. The research sample was December settlement companies in the KOSPI market and KOSDAQ market from 2018 to 2021, targeting non-financial listed corporations, and ESG, the main independent variable, was subjected to empirical analysis targeting KOSPI 200 ESG constituents. As a result of empirical analysis, a company’s ESG activity showed a significant positive(＋) correlation with stock price movement. This shows that ESG-active companies have high information efficiency because the unique information of individual companies is sufficiently reflected in the stock price. In other words, it can be judged that companies that actively engage in ESG activities have a high level of information environment and that sufficient information is reflected in their stock prices. The implication of this study is that it will be helpful for creditors and investors to make investment decisions by considering ESG management activities and performance information of companies as ethical management and transparency based on the results of this study. And it is expected that it will be able to induce ESG management activities of companies.

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21

Jo, Hyeyoung. "A Study on the Differences in ESG Awareness Levels and Importance Among University Students Based on Demographic Characteristics and the Presence or Absence of ESG Education." Korean Association For Learner-Centered Curriculum And Instruction 24, no. 9 (May 15, 2024): 603–17. http://dx.doi.org/10.22251/jlcci.2024.24.9.603.

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Objectives The purpose of this study is to analyze the differences in ESG awareness and importance among uni-versity students based on their demographic characteristics, as well as awareness and education regarding ESG. Methods The subjects of this study include 301 undergraduate students enrolled at a four-year university. Using SPSS 23.0, the characteristics of the study population were analyzed in terms of frequency (%), and the reliability coefficient, trend, and normality of the research variables were examined. Differences between groups were ana-lyzed by t-test and ANOVA, followed by Scheffé's post hoc test. Results The main research findings are as follows. First, there were no statistically significant differences in the levels of awareness and importance of ESG factors among groups of university students based on gender, age, and major. In terms of grade, the awareness levels for overall ESG perception, as well as for the E and G perception factors, were higher in the second year compared to the fourth year. However, there was no statistically significant difference in the perception level of S. Grade level showed statistically significant differences in both the im-portance of ESG and its subfactors, with juniors and seniors perceiving ESG as more important than freshmen. Second, the analysis of differences in ESG awareness levels and importance, based on whether university stu-dents are aware of ESG, revealed that across all factors, students who are aware of ESG showed higher levels compared to those who did not. Third, the analysis of differences in ESG awareness levels and importance based on whether university students received ESG education revealed that, across all factors, students who underwent ESG education showed higher levels compared to those who did not. Conclusions This study confirms the importance of ESG and education as perceived by university students. This article aims to propose approaches that focus on implementing ESG in universities.

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22

Kim, Yun Jeong, Yun Min Choi, and Chang Ki Kim. "Insurance and ESG Management." Global Financial Review 2, no. 2 (September 30, 2021): 27–49. http://dx.doi.org/10.51265/gfr.2021.2.2.27.

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23

Kim, Jin－Sep, and Gil－Kwan Noh. "CEO Characteristics and ESG." Korean Business Education Review 38, no. 1 (February 28, 2023): 393–414. http://dx.doi.org/10.23839/kabe.2023.38.1.393.

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24

Jo, HyeYoung. "Analysis of ESG Differences and Educational Needs Based on ESG Awareness amongPre-Service Early Childhood Teachers." Korea Association for Early Childhood Education and Educare Welfare 28, no. 2 (June 30, 2024): 65–99. http://dx.doi.org/10.22590/ecee.2024.28.2.65.

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The purpose of this study is to analyze Environmental, Social, and Governance (ESG)differences and educational needs among pre-service early childhood teachers based on their ESG awareness. The subjects of the study are 113 students at A University in the Chungcheongbuk-do region. SPSS 25.0 and Excel programs were used to analyze the data. The data were analyzed using IPA, Borich Needs Model, and The Locus for Focus Model, and differences between current awareness levels and importance were examined using t-tests. The main findings are as follows: First, an analysis of the differences in current awareness levels of ESG based on the awareness of prospective early childhood teachers revealed statistically significant differences in current awareness levels of ESG and its subdomains, Environment and Social, whileno statistically significant difference was found in the current awareness level of Governance. The analysis of differences in the importance of ESG revealed that while there were no statistically significant differences in the importance of ESG and its subdomains, Environment and Social, there was a statistically significant difference in the importance of Governance. Second, the analysis of educational needs regarding ESG among prospective early childhood teachers who are aware of ESG resulted in common items derived from both the 1st quadrant (HH) of The Locus for Focus Model and the priority items identified in Borich's needs analysis. These include the necessity for transparent operation of early childhood education institutions, as follows: '12.Prevention of inappropriate succession in early childhood education institutions', '13.Prevention of unethical behaviors, such as embezzlement, by members of early childhood education institutions', '14.Efforts to maintain the soundness of the governance structure of early childhood education institutions'. Third, the analysis of ESG educational needs among prospective early childhood teachers who were previously unaware resulted in no common items between the 1st quadrant (HH) of The Locus for Focus Model and the priority items identified in Borich's needs analysis. However, the third priority item in Borich's analysis was prioritized in The Locus for Focus Model. Thus, while no common items were found between the two models, the third-ranked item in Borich's analysis was prioritized in The Locus for Focus Model, suggesting that '10.Establishment and execution of fair trade, anti-corruption, and ethical management policies for cooperative partners of early childhood education institutions'should be considered the top priority. The research findings underscore the necessity of developing a curriculum for early childhood education that incorporates subjects such as ethics, morals, philosophy, organizational behavior, leadership, and social responsibility to introduce ESG courses. Consequently, based on these findings, we propose integrating ESG principles into early childhood education from a managerial perspective.

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Jung, Young Chul. "The Administrative Law and ESG." YONSEI LAW JOURNAL 38 (December 31, 2021): 241–63. http://dx.doi.org/10.33606/yla.38.8.

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Shiian, A. A. "KEY CHALLENGES OF ESG AGENDA." ECONOMIC VECTOR 4, no. 31 (December 2022): 31–35. http://dx.doi.org/10.36807/2411-7269-2022-4-31-31-35.

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The research is dedicated to the transfor- mation of the Russian ESG agenda in the current economic and political conditions. The article discusses the relevance of the ESG agenda in the short and long term peri- ods, the impact of sanctions on the current ESG agenda, as well as the development of the ESG in Russia, taking into account changes in the final export markets, adapta- tion of current logistics supply chains and reorientation to the markets of the Asia- Pacific region. The key challenges for the implementation of the ESG agenda in Rus- sia were analyzed, taking into account the current macroeconomic situation, and poten- tial scenarios for the further development of the ESG strategy in the Russian market were considered.

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Stempler, Balázs. "ESG-befektetés: Az ESG-értékelések alkalmazása smart beta stratégiában." Hitelintézeti szemle 20, no. 2 (2021): 91–116. http://dx.doi.org/10.25201/hsz.20.2.91116.

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Jóllehet az utóbbi időben nőtt az ESG-befektetések népszerűsége, még mindig bővíthető lenne a rendelkezésre álló befektetési termékek köre. Egy lehetséges megközelítés az ESG-értékelések és a smart beta stratégia olyan kombinációja, amely egy faktor alapján módosítja az indexsúlyozást, így mind aktív, mind passzív alapkezelésből tartalmaz elemeket. A dolgozatban e módszer alkalmazásával létrehozott hipotetikus alapok 2015 és 2019 között 50 százalék feletti hozamokat értek el, míg a benchmark EURO STOXX 50 mindössze 19 százalékos hasznot hozott a befektetők számára az ötéves időszak alatt. Az ESG-értékelések szignifikánsnak bizonyultak változóként, ami arra utal, hogy képesek befolyásolni a hozamokat, de más tényezők – például a méret vagy a nyereség növekedése – nagyobb magyarázó erővel bírnak. Ezenfelül miközben az ESG-befektetések lehetőségei Magyarországon jelenleg korlátozottak, a piaci szereplők kezdenek ráébredni az ESG potenciáljára, és a javasolt megközelítéssel az alapok új befektetőket vonzhatnának.

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Hof, Peter, Frank Ensslen, and Martin Reick. "Baurechtliche und normative Anforderungen an ESG und ESG-H." Stahlbau 81, S1 (April 2012): 105–11. http://dx.doi.org/10.1002/stab.201290053.

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29

Rachev, Svetlozar (Zari), and W. Brent Lindquist. "Editorial on the Volume “ESG Investing and ESG Finance”." Journal of Risk and Financial Management 16, no. 10 (September 23, 2023): 422. http://dx.doi.org/10.3390/jrfm16100422.

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30

Yaskin, A. N. "ESG INITIATIVE OF RUSSIAN COMPANIES." Quality. Innovation. Education, no. 6 (2022): 31–35. http://dx.doi.org/10.31145/1999-513x-2022-6-31-35.

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31

Choi, Bu－Kyung, Dong Chul Kwak, and SeRin Bang. "University’s ESG(Environment, Social and Governance) Management: Focusing on the First Version of University ESG Guideline." Korean Business Education Review 38, no. 5 (October 31, 2023): 149–69. http://dx.doi.org/10.23839/kabe.2023.38.5.149.

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32

Kim, Dong-Chul, and Jung-Won Kim. "A Case Study on POSCO ESG Management: System and Performance." Korean-Japanese Economic and Management Association 100 (August 31, 2023): 29–45. http://dx.doi.org/10.46396/kjem..100.3.

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Purpose: This study is based on the awareness that ESG management is a key factor in realizing sustainability in corporate management at a time when it is formed as a new order at the global level and is a key criterion for judging the sustainability of investment in companies or businesses in Korea. Management/policy implications were derived through research on POSCO’s ESG management philosophy, institutions, and practices, which are implementing ESG management. Research design, data, and methodology: POSCO’s ESG management case, which is distinct from the declarative ESG management promotion case that can be represented by ESG washing, is analyzed as a good case of POSCO’s ‘citizen company’ that conceptualizes ‘citizen company’ by continuously improving customer value and brand value by creating economic value. The main data used in the case analysis were analyzed and organized focusing on the contents and data discussed and published on the POSCO website and various media reports, as well as internal announcements of “Corporate Citizen POSCO’s ESG Management.” Results: As a major result of the case analysis, the significance of start-up citizens presented as ESG identity in terms of institution and the ESG management strategy system to implement it were confirmed. In terms of implementation performance, the environment reviewed achievements such as responding to climate change, improving the air environment, innovating eco-friendly products, and resourcing by-products, focusing on ESG core issues. Society examined the performance of major ESG activities related to customers, employees, suppliers, and communities, focusing on stakeholders. The governance structure confirmed major achievements, focusing on ESG committee for ESG implementation, corporate citizenship advisory meetings, and ethical management. The analysis of POSCO’s financial performance analyzed sales, gross profit, operating profit, net profit, and EBITDA from 2018 to 2022 in consideration of the 2018 declaration of corporate citizenship and the enactment of the POSCO Corporate Citizenship Charter in 2019. Implications: The main implications of the study were the importance of ESG management strategies linked to corporate overall management strategies, the pursuit of a balance between economic performance and ESG performance, the formation of a board of directors to strengthen governance, the importance of active communication and significance of ESG management in the steel industry as global competition intensifies.

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Song, Jin-Ho, Sung-Soo Han, Seung-Ho Choi, and Sung-Kwon Won. "Analysis of Characteristics of Global Trade Network and Trade in Value Added for IT Services Industry." Korean-Japanese Economic and Management Association 96 (August 31, 2022): 35–51. http://dx.doi.org/10.46396/kjem..96.3.

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Purpose: This study aims to investigate the relative importance of ESG evaluation factors of social enterprises byapplying ESG evaluation factors to social enterprises in securing local social values. In previous studies, ESG-relatedevaluations of various industries are being conducted, and ESG evaluation is becoming important for mid-sized andsmall-sized companies in the future, so it is a task to be performed. This study is a study on the relative determinantsof evaluation factors to determine ESG evaluation factors of social enterprises. Research design, data, and methodology: Lack of unified guidelines, there are confusions in evaluation of ESG institutionsresults may are in evaluation of the same corporate due to differences in evaluation factors and methods. This has anegative effect on a company’s ESG evaluation. Fortunately, the government set up K-ESG guidelines in December2021. In this study, most of the social enterprises were in the form of SMEs, Thus the evaluation factors of K-ESGsmall and medium-sized enterprises were applied, and the Social Value Index (SVI) of the Social Enterprise PromotionAgency was used. The survey area and subjects were surveyed through a survey of related entrepreneurs and expertsof social enterprises in Gangwon-do, and the AHP analysis method was used to find out the relative importance offactors. Results: The conclusion of this study is as follows. First, specific systematization was realized by approaching the ESGevaluation criteria of social enterprises at the hierarchical level of the Triple Bottom Line (TBL). Second, the ESGevaluation criteria of social enterprises with social value as their management goals were quantified through AHPanalysis, and importance ranking were determined. Third, ESG evaluation criteria were established and presentedthrough analysis by experts in the field of social enterprises. Implications: ESG demands due to the importance of continuous management will also affect social enterprises, and astrategic system is needed to establish and promote social value-based evaluation standards pursued by socialenterprises through the establishment of ESG evaluation standards.

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Nam, Young-Sook. "A Study on ESG at Teacher Education University of Elementary School: Focusing ESG Literacy Curriculum." Korean Association For Learner-Centered Curriculum And Instruction 24, no. 2 (January 31, 2024): 815–26. http://dx.doi.org/10.22251/jlcci.2024.24.2.815.

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Objectives The purpose of this study is to provide basic data for designing a sustainable curriculum by analyzing the curriculum of teacher education universities by using ESG literacy content elements as an analysis tool as a way to introduce ESG in universities. Methods This study was conducted using a literature study analyzing previous studies related to understanding ESG and extracted content elements necessary for cultivating ESG knowledge. Four teacher training universities were selected as the subjects of this study. To analyze the curriculum, we used the ‘2023 Curriculum’ provided on the websites of four teacher training colleges. In order to improve the validity of the study, four experts were interviewed to collect opinions on the validity of the analysis tool and the validity of the curriculum analysis results. Results First, the university's ESG education content elements were extracted by dividing them into environment (E), society (S), and governance (G). Second, as a result of analyzing the curriculum of the four teacher training col-leges, it was found that overall, the operation of the curriculum related to ESG understanding was very insufficient. Although it contains some content elements that are related to the E and S dimensions, the subjects of the G di-mension were found to be very insufficient. Third, as a way to include ESG understanding elements in the curricu-lum of teacher training colleges to improve the ESG capabilities of prospective teachers, it is necessary to include ESG content elements in major subjects rather than liberal arts subjects. Conclusions The significance of this study is to derive implications for curriculum operation by extracting ESG un-derstanding content elements of teacher training colleges for sustainable curriculum operation and analyzing the curriculum based on this. By improving the ESG understanding capacity of prospective teachers in the era of cli-mate crisis and environmental crisis, teachers at school will be able to contribute to sustainable school operation.

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Choi, Mijung, Ki-Hyeok Kwon, and Youn Sung Kim. "ESG Scale Development and Validation: Adoption K-ESG Guideline Indices for Public Organizations." Journal of Korea Service Management Society 24, no. 2 (June 30, 2023): 210–40. http://dx.doi.org/10.15706/jksms.2023.24.2.009.

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Son, Hyoin, and Jaehee Chung. "Proposal of ESG-based Eco-friendly Industrial Design Toolkit to Strengthen ESG in Manufacturing." JOURNAL OF THE KOREAN SOCIETY DESIGN CULTURE 30, no. 1 (March 31, 2024): 139–49. http://dx.doi.org/10.18208/ksdc.2024.30.1.139.

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An, Se-min, Dea-hyeok Cho, Do-hyun Ryu, Jae-hyeok Choi, and Ki-wan An. "Domestic and Foreign ESG Trends and Strategies for Developing ESG Evaluation Model in Forest Sector." Korean Journal of Forest Economics 29, no. 2 (December 31, 2022): 67–84. http://dx.doi.org/10.31541/kjfe.29.2.5.

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Li, Qiao, and Jin-Sup Jung. "ESG Management Strategy in the Medical Device Cluster of Chungcheongbuk-do: Based on the Diamond Model and AHP Analysis." Korea International Trade Research Institute 20, no. 2 (April 30, 2024): 199–233. http://dx.doi.org/10.16980/jitc.20.2.202404.199.

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Purpose - The global trend of ESG has deepened. Accordingly, this study aims to explore several key elements of how Korea's Chungcheongbuk-do medical device industrial cluster can continue to strengthen its sustainable competitiveness by combining elements of ESG management in the mid- to long-term. Design/Methodology/Approach - This study uses the diamond model and existing literature to select important elements in a strategy for the sustainable growth of the medical device industry cluster. In addition, the AHP method was used to analyze the ranking and importance of important elements. Findings - Firstly, in the main items of the overall evaluation criteria, the ranking is as follows: Management environment-ESG, Factor conditions-ESG, Demand conditions-ESG, and Related and supporting fields-ESG. Secondly, in all the main individual detailed items, Importance was shown in the following order: Establishment of ESG governance, technology development supply, medical institution ESG demand, high-quality talent training, corporate ESG demand, and the construction of a convergence win-win platform. Therefore, a strategic focus should be placed on these sectors. Research Implications - This study integrated cluster, ecosystem innovation, medical device industry, ESG, and sustainable management with Porter’s diamond model. AHP analysis was also conducted for the mid- to long-term ESG strategy of the overall medical device cluster. Specifically, results showed that cooperation networks between industry, academia, research institutes, and hospitals were emphasized at the innovation ecosystem level. This will lead to the revitalization of related industries and contribute to sustainable regional innovation and economic growth.

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Cho, Sooyoung, Garam Kim, and Byeol Shin. "How to Integrate ESG into PR Strategy? : Public Segmentation and Predicting Public’s Responses to Corporate ESG." Korean Journal of Advertising and Public Relations 24, no. 4 (October 31, 2022): 185–237. http://dx.doi.org/10.16914/kjapr.2022.24.4.185.

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Hwang, Seong-Jun, and Chan-Hyu Shin. "Effects of Managers Compensation Structure on ESG Performance." Korean Association Of Computers And Accounting 20, no. 3 (December 30, 2022): 153–76. http://dx.doi.org/10.32956/kaoca.2022.20.3.153.

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Recently, ESG, which affects corporate capital raising, has become important. The board of directors will encourage ESG management to increase corporate value from a long-term perspective. One way for boards to direct executive decision-making is to consider adjusting executive compensation. If executives have incentive compensation to induce ESG management, it will be possible to match the ESG performance of the company with the performance of the executive(Bebchuk et al., 2002；Marens, 2002；Zalewski, 2003). Therefore, the purpose of this study is to study the relationship between executive compensation and ESG performance using the ESG evaluation score of the KCGS. Specifically, we will analyze the impact of executive compensation on ESG performance, and verify through empirical analysis how the executive compensation composition affects ESG performance. The analysis results are as follows. First, it was verified that the higher the executive compensation, the higher the ESG performance of the company. Second, it was verified that the higher the stock compensation ratio of the manager, the higher the ESG performance of the company. These analysis results can be judged that executive compensation is made in connection with ESG performance. In addition, as a method of incentive compensation to enhance ESG performance, it can be judged that the stock compensation ratio among executive compensation components is increased. The contribution of this study is that by identifying the relationship between ESG performance and the compensation of the manager, which is not the main goal of corporate management, the motivation of the manager to perform ESG management is identified, and the incentive to induce ESG management for corporate sustainability management That is, the reward system was identified.

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Kim, Hyuntae, and Donghyun Kim. "Investment Propensity and Efficiency of ESG Excellent Companies." Korean Accounting Information Association 23, no. 3 (September 30, 2023): 67–98. http://dx.doi.org/10.29189/kaiajfai.23.3.4.

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[Purpose]This study empirically examines the relationship between investment propensity and investment efficiency in the case of excellent ESG performance for companies listed on the Korea Exchange. [Methodology]Assuming that the stocks (companies) included in the ‘ESG Leaders 150 Index’ operated by the Korea Exchange are companies with excellent ESG performance, an empirical analysis was conducted on domestic listed companies from 2018 to 2022. [Findings]As a result of empirical analysis, under－investment propensity generally appeared when it was judged to show excellent performance and it was also found to be low in terms of investment efficiency. These results were maintained in the analysis conducted on relatively KOSPI listed companies, and it was found that there was no effect on KOSDAQ listed companies. The analysis result of this study is judged to be a phenomenon that occurs because the benefits of ESG performance do not exceed related costs or are not shown in financial statements. Therefore, as continuously suggested in previous studies, it suggests the need for a standard that can adequately represent ESG performance. [Implications]This study differs from previous studies in that it expands related literature by identifying companies with excellent ESG performance by utilizing the Korea Exchange’s ESG－related theme index. In addition, given that ESG investment enhances expectations for new investment directions, comparative analysis of investment efficiency provides an implication that investors should pay attention.

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LI, Xin－Yue, and Woo－Sung Jung. "The Impact of Corporate ESG Activities on Earnings Management: Focused on Revenue Profit Margin." Korean Association Of Computers And Accounting 21, no. 3 (December 31, 2023): 131–53. http://dx.doi.org/10.32956/kaoca.2023.21.3.131.

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[Purpose]This study emphasizes the importance of ESG (Environmental, Social, and Governance) management, proposing that it provides incentives for companies to achieve transparent and sustainable management. The study aims to analyze the impact of ESG management on corporate earnings management, particularly focusing on the effect of one financial characteristic, the Return on Sales (ROS), and how ESG influences this relationship. [Methodology]The study utilizes ESG rating data publicly disclosed by the Korea ESG Standards Authority from 2015 to 2022, focusing on manufacturing companies with available ESG ratings. The discretionary accruals were measured using the Jones model as the earnings management variable, and ROS was used to reflect financial characteristics. [Findings]The study found that ESG management tends to reduce corporate earnings management activities. Moreover, while companies with higher ROS were found to engage in more earnings management, the interaction between ROS and ESG management, particularly in terms of ESG integration, environmental (S), and governance (G) components, showed a negative relationship with earnings management. This suggests that ESG management contributes to reducing earnings management. [Implications]The study suggests that ESG management plays a crucial role in enhancing financial transparency and ethical standards in corporations. It was observed that companies with higher total sales profitability, when implementing ESG management, tend to show a decrease in earnings management activities. This indicates that ESG management can be a vital tool for enhancing financial soundness and transparency.

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He, Yuxuan, Yangshan Liu, and Qian Pu. "Is ESG a ‘Scam'? Correlation between ESG and Corporate Performance." Highlights in Business, Economics and Management 24 (January 22, 2024): 1485–93. http://dx.doi.org/10.54097/1pbk7k84.

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Environmental, Social, and Governance (ESG) are three factors to evaluate a corporation’s growth opportunity and investment risk. With the increasing attention to environment protection and corporate relationship and governance, ESG has become a hot and controversial topic in the investment world. The article focuses on the correlation between ESG performance and corporate performance in two typical corporations, Tesla and First Solar. Utilizing the PEST model to analyze Tesla’s performance and compare it with ESG, the article finds that Tesla’s performance is exceptional while its ESG is poor. By contrast, excavating First Solar’s financial data and analyzing a series of corporate indicators, the article discovers that First Solar is well known for ESG and sustainability but its profitability is very poor. Therefore, ESG is an important indicator but not a decisive one. ESG and corporate performance are not in a positive proportion. Poor ESG does not necessarily undermine Tesla's prosperity and commitment to sustainable development. First Solar’s great ESG does not mean strong profitability. The article aims to instruct investors to put ESG into perspective, evaluate a corporation from multiple angles, and make a good investment.

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Choi, Seungro, Donghyun Kim, and Chang Seop Rhee. "The Effect of Audit Quality on the Level of ESG: Accounting Audit and Sustainability Management." Korean Accounting Information Association 41, no. 3 (September 30, 2023): 111–40. http://dx.doi.org/10.29189/kaiaair.41.3.5.

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[Purpose] As the societal demand for ESG has increased recently, auditors are facing a situation where non－financial factors need to be considered along with financial factors. This study empirically examines whether the audit quality affects the level of ESG within companies. [Methodology] This study measures audit quality using variables such as audit fees, audit hours, and the status of large accounting firms. The ESG level of companies is measured using ESG information from the KCGS. We perform empirical analyses while controlling for various factors that may affect both audit quality and the ESG level. [Findings] Our empirical results reveals a significant positive correlation between audit quality and the ESG level of companies. We also perform robustness analysis to address cause issues by adjusting the time difference between audit quality and the ESG level. The results of robustness analysis support our hypothesis. [Implications] The findings of this study suggest that audit quality plays an important role in ESG, which is considered a crucial element for corporate sustainability. Our results provide empirical evidence for the need for auditor certification related to non－financial indicators.

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Jung, Woojune, Hyejin Ahn, and Jaewon Yoon. "The Association between Financial Statements Comparability and ESG Activity." Korean Accounting Information Association 41, no. 3 (September 30, 2023): 83–110. http://dx.doi.org/10.29189/kaiaair.41.3.4.

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[Purpose] The purpose of this study is to investigate the relationship between the comparability of financial statements and a company's ESG activities. With the growing social interest in corporate ESG activities, which has been positively associated with their economic effects, companies with higher comparability may show more active ESG activities under greater external monitoring. If external information users of companies with high comparability of financial statements can easily obtain relevant company information, they can collect and interpret more information efficiently and effectively, leading to more active external monitoring of corporate activities. [Methodology] Regression analysis was conducted using the ESG ratings evaluated by the Korea Institute of Corporate Governance and Sustainability (KCGS) from 2012 to 2020 and the comparability variables of financial statements. Additionally, the relationship between comparability and ESG activities was analyzed by dividing the sample depending on the levels of information asymmetry, and by alternative variable of the comparability and ESG activity to ensure the robustness of the research results. [Findings] The results show that companies with higher comparability have more active ESG activities, particularly in governance and environmental－related activities, which showed a significant positive relationship. Moreover, the positive relationship between the comparability and ESG activities was more evident in companies with greater information asymmetry, indicating that comparability improves the information environment surrounding companies and strengthens the monitoring function of ESG activities. [Implications] The study contributes to academic knowledge by demonstrating that the attribute of accounting information, such as the comparability of financial statements, affects a company’s ESG activities.

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Kim, Imhyeon, Yunkyeong Lee, and Jinsoo Kim. "ESG activities and corporate risk." Journal of Internet Electronic Commerce Resarch 23, no. 6 (December 31, 2023): 215–32. http://dx.doi.org/10.37272/jiecr.2023.12.23.6.215.

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Kim, Hyojung. "A Study on the Impact of ESG Performance Gap between Developed and Developing Countries on the International Inequality." Korea Association of International Development and Cooperation 15, no. 3 (September 30, 2023): 59–79. http://dx.doi.org/10.32580/idcr.2023.15.3.59.

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Purpose: This study aims to critically examine ESG by raising questions about whether the ESG principles are achieving their essential purpose. And it tries to analyze the status of the ESG performance gap among national actors in order to find out the problems of current ESG trend. Originality: Despite its significance in international relations, there remains a lack of theoretical analysis on the ESG centered on state actors. Also, excessive attention was paid to the evaluation results of the ESG rather than the actor’s activities considered ESG factors. This research analyzes the types of interactions among state actors, focusing on the ESG field and considers what they mean. Methodology: This article uses content analysis, a qualitative case study methodology. Result: The current ESG evaluation was able to confirm a tendency to depend on the legal and institutional infrastructure within actors, and the differentiation of these legal and institutional infrastructures caused the ESG performance gap between actors. In other words, the gap in the ESG performance of actors has an inherent income bias. This gap in ESG performance serves as a major variable in the process of making investment decisions based on ESG evaluation, thereby excluding developing and underdeveloped countries with low scores in ESG evaluation from ESG investment destinations. Accordingly, it was revealed that ESG is contributing to the deepening of international inequality. Conclusion and Implication: This study drew the result that the ESG introduced for the purpose of improving the sustainability of actors can act as a factor that deepens inequality within the international community. Prior to emphasizing the internalization of ESG principles by actors, consideration must be given to a standardized ESG evaluation framework within the international community, and consideration is needed to ensure that all actors are provided with a fair opportunity.

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Lee, Jongseon. "A Study on ESG Management Culture Awareness of Small Business Owners on ESG Marketing Activities." Journal of Korea Culture Industry 23, no. 1 (March 31, 2023): 145–55. http://dx.doi.org/10.35174/jkci.2023.03.23.1.145.

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Sherry Huang, Sherry Huang, and Ezz Hatab Sherry Huang. "ESG Audit Training Perspective in Asia." International Journal of Computer Auditing 4, no. 1 (December 2022): 028–35. http://dx.doi.org/10.53106/256299802022120401004.

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<p>The paper examines the effectiveness of Environmental, Social, and Governance (ESG) audit training courses offered by the International Computer Auditing Education Association (ICAEA) in Taiwan and the Middle East. The training courses are tailored to meet the growing demand for professionals who possess ESG audit skills. In Taiwan, the course focuses on using artificial intelligence and data analytic technology to audit ESG data. In the Middle East, ESG education and training are gaining momentum, and regulators are introducing ESG standards for all businesses. The paper provides an overview of the current ESG landscape in the region and discusses the challenges and opportunities for companies to demonstrate their commitment to sustainability and ESG principles. Overall, the paper highlights the growing importance of ESG audits and the need for continuous education and training to improve sustainability performance.</p> <p> </p>

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Jung, Sunyoon, Sejun Lee, and Yi-Tae Kim. "A Study on ESG Standards for Convention Centers’ ESG Rating." Korean Journal of Hospitality & Tourism 32, no. 4 (August 31, 2023): 133–53. http://dx.doi.org/10.24992/kjht.2023.8.32.04.133.

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