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http://dx.doi.org/10.15813/kmr.2022.23.3.008

Analysis of Sustainability Report Content Using GRI: Public and Private Enterprise Perspective  

Yun, Ji Hye (Kyung-sung University)
Lee, Jong Hwa (Dong-eui University)
Publication Information
Knowledge Management Research / v.23, no.3, 2022 , pp. 153-171 More about this Journal
Abstract
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.
Keywords
ESG; Sustainability Report; GRI; Public Enterprises and Private Companies; TF-IDF;
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Times Cited By KSCI : 2  (Citation Analysis)
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