우리나라 제조기업의 환경정보 공시에 대한 영향요인들: 통합적 연구 = The Influence Factors on the Disclosure of Environmental Information in Korean Manufacturing Firms: Synthetic Approach

다국어 초록 (Multilingual Abstract)

This study empirically investigated the influence factors on the disclosure of environmental information in manufacturing firms. In this study, the external factors(cause factors), the internal factors(facilitating factors) and the firm specific characteristics were integrally considered. The results of a multiple regression analysis showed that the influence factors such as government regulation, normative pressure, top management support, environment management systems and perceived external benefits have a significant and positive impact on the disclosure of environmental information. However, the effects of the firm specific characteristics were not statistically significant. We also examined whether both the existence of environmental department and training/education and the number of environmental personnel, which are directly related with the production of environmental information, have a moderating impact on the relationships between other internal factors and the disclosure of environmental information. With a subgroup analysis, the moderating roles of an environmental department were empirically confirmed. Through a multiple regression analysis, the direct impact of the external factors on the adoption or construction of the internal factors were demonstrated. The effects of government regulation, normative pressure and imitative pressure on the internal factors were significant and positive. Finally, in this study, the fact that the disclosure of environmental information can improve the environmental performance of a firm was also empirically found.

국문 초록 (Abstract)

본 연구는 우리나라 제조기업의 환경정보 공시에 영향을 미치는 주요 요인들을 실증적으로 조사하였다. 본 연구에서는 외부적 요인(원인 요인), 기업 내부 요인들(촉진 요인)과 기업 특성 요인이 통합적으로 고려되었다. 다중회귀분석을 실시한 결과, 환경정보 공시에 영향을 미치는 요인들은 정부규제, 규범적 압력, 최고경영층 지원, 환경경영시스템과 외부적 이익인 것으로 나타났다. 기업 특성 요인은 환경정보 공시에 영향을 미치지 않는 것으로 나타났다. 기업내부 요인들 중 환경정보 생산과 직접 관련된 환경전담 부서 및 환경 교육/훈련의 존재 여부와 환경부서 인력이 다른 기업내부 요인들과 정보공시 간의 관계에 조절 영향을 미치는지 검정하였다. 분석 결과, 전담부서의 존재 여부가 가장 큰 조절 영향을 미치는 것으로 나타났으며, 교육/훈련이나 전담 인력의 수는 일부 조절 영향이 있는 것으로 나타났다. 촉진 요인인 기업내부 요인들에 대한 외부적 요인의 영향을 분석한 결과, 정부규제, 모방 압력과 규범적 압력의 영향이 유의한 것으로 나타났으며, 특히, 정부규제의 영향이 가장 컸다. 따라서 원인 요인인 외부적 요인이 기업내부 요인들의 형성에 영향을 미친다는 것을 알 수 있다. 마지막으로, 기업의 환경성과에 대한 환경정보 공시의 영향은 유의한 것으로 밝혀졌다.

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