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논문 기본 정보

자료유형
학술저널
저자정보
저널정보
한국경영법률학회 경영법률 경영법률 제19권 제4호
발행연도
2009.1
수록면
33 - 81 (49page)

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초록· 키워드

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In Korea, Corporate Law has not unfocused and evolved to emphasize disclosure of environmental information as a primary focus and regulatory approach. In contrast to this situation, a lot of companies publish voluntarily environmental report or corporate social report. The substantial growth of voluntary formal corporate environmental reporting and social report present an increasing demand on the environmental information of corporate. Social responsible investment movement fueld the demand of voluntary reporting of environmental information. In recognized this trend, the goal of this article is to encourage policy makers to consider this trends and to design regulatory efficient environmental disclosure as soon as possible. In this perspective, section I examined the increasing need of environmental information and the reason of it. In addition, the appropriateness and usefulness of environmental information reporting was analysed in it. Section II covered the general review of environmental information. Following the analysis of corporate reporting practice to publish the environmental report voluntarily, Section III summarize the problem of current corporate disclosure practice. In addition, in Section IV. notable regulatory examples of foreign countries which had taken steps to utilize mandatory formal corporate environmental reporting and require a full disclosure. As examined in Section V, publicly-held corporation must disclose information on environmental regulatory compliance, judicial proceedings, and liabilities in their publicly available financial reports filed with FSC and Stock Exchange. Such disclosure allows incorporation of environmental liability and compliance cost information in the pricing of securities. Futhermore, such disclosure reduces environmental information asymmetries between firms and financial markets, creating incentives to minimize exposure to environmental liabilities by focusing market pressure upon industry. Following above analysis concerning how to incorporate environ- mental information into the corporate regulatory regimes, this study leads to the following conclusion that effective regulatory approach toward mandating environmental information disclosure would be needed and reasonable. First, the function of a mandatory securities disclosure regime should give foundation to establish mandatory reporting of environmental information. Second, in this respect, the annual reporting system could be utilized as effective reporting vehicle. To put it another words, The Capital Market Law should be the bassis of the regulating environmental information.
#환경정보 #공시 #사업보고서 #환경보고서 #자본시장법 #경영진단서 #예측정보 #Environmental Information #disclosure #annual report #Environmental Reporting #Capital Market Law #MD& #amp #A #Management's Discussion and Analysis of Financial Condition and Results of Operations #soft information

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참고문헌 (34)

참고문헌 신청
A. D. Shocker / 1974 / An Approach to Incorporateing Social Preferences in Developing Corporate Action Strategies in The Unstable Ground Corporate Social Policy in a Dynamic Society / M google schola Blacconiere, W. G / 1997 / Environmental Information and Market Reaction / Journal of Accounting, Auditing and Finance 12 google schola Blacconiere, W.G / 1994 / Environmental Disclosure, Regulatory Cost, and Changes in Firm Value / Journal of Accounting and Economics 18 google schola Charlotte Villiers / 2006 / Corporate Reporting and Company Law, Cambridge Studies in Corporate Law / University Press google schola David Monsma / / Muddling Through Counterfactual Materiality and Divergent Disclosure: The Necessary Search for a Duty to Disclose Material Non-Financial Information / Stan. google schola

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