동아시아경상학회지 (East Asian Journal of Business Economics (EAJBE))

동아시아경상학회 (East Asia Business Economics Association)
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The Ethics of Multinational Enterprises and ESG Response: Suggestions for Transparent Management

  • LEE, Chun-Su (Department of International Commerce, Pukyong National University) ;
  • CHO, Yoonkyo (Women Enterprise Supporting Center) ;
  • KIM, Byong-Goo (Department of International Trade, Korea National Open University)
  • 투고 : 2022.08.17
  • 심사 : 2022.09.22
  • 발행 : 2022.09.30
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초록

Purpose - Through multinational corporate ethics and environmental, social, and governance (ESG), various policy and strategic countermeasures for transparent management in the management and economic fields are presented. Research design, data, and methodology - A literature review is conducted to find important areas for transparent management and to summarize and present transparent management countermeasures based on simple brainstorming opinions from experts. Result - Issues facing transparent management are presented. In particular, multinational enterprises present cases involving prevention of transfer prices and tax avoidance in relation to Industry 4.0. Additionally, a plan is presented to establish a corruption-free economic system through the practice of ESG transparency, ethical management of social enterprises, and transparent management. Conclusion - According to the brainstorming opinions of experts, ESG management and ethical management should be the cornerstone of transparent management in the future. Therefore, it is necessary to institutionally supplement the imposition of digital taxes on fourth industrial companies.

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과제정보

This work was supported by the Pukyong National University Research Fund in 2020.

참고문헌

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