• Safety and Health at Work
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• v.15 no.2
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• pp.164-171
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• 2024

Background: Telework adoption in Taiwan has surged because of government guidelines during the COVID-19 pandemic. This study examined the disclosure practices of Taiwanese-listed companies, assessing their adherence to government telework guidelines and their correlation with corporate governance, focusing on occupational health measures. Methods: We conducted a guideline-adherent cohort analysis of the 2020 and 2021 sustainability reports of 295 Taiwanese-listed companies. We assessed their disclosure of corporate measures for teleworking in alignment with two government guidelines, specifically occupational health measures. Using the McNemar test and general estimating equation analysis, we compared the 2020 and 2021 responses and examined their associations with corporate governance rankings. Results: Telework adoption increased significantly from 2020 to 2021, with 68% of companies reporting new work modes. The mentioning of government guidelines also increased to 67% by 2021. Companies with higher governance rankings were more likely to adopt online occupational health measures, including occupational health services (RR = 2.03; 95% CI = 1.41-2.94; p < 0.001) and mental health promotion activities (RR = 2.01; 95% CI = 1.06-3.82; p = 0.032), than those with low rankings. Although on-site and online occupational health services increased, home workspace assessments did not. Conclusion: Our findings highlight significant upward trends in the disclosure of telework measures following the issuance of government guidelines. Corporate governance is significantly associated with the implementation of occupational health measures. Amid the evolution of teleworking, both government guidelines and corporate governance have become essential for shaping work arrangements and ensuring workforce well-being.

• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.15 no.1
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• pp.225-235
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• 2020

The Korean government is attempting to promote technology-based start-ups and venture firms that can lead to new national growth engines being developed. Although government support policies focus on improving survival rates, strategic tools for sustainability management based on a continuing company's assumption are also relevant. Previous studies indicate corporate social responsibility (CSR) as an important strategic tool for the management of corporate sustainability. This research is an exploratory study that seeks to empirically analyze the applicability of such CSR to venture firms. Existing previous studies have been carried out by large companies and surveys, and there are limitations that do not reflect the characteristics of companies. To complement the shortcomings of previous studies and propose practical consequences, this study conducted an empirical analysis using raw data from government approval statistics to identify the growth stages of venture firms. Using the 2018 Survey of Korea Venture Firms, we identified the growth stages of domestic venture firms and used the data envelopment analysis (DEA) to investigate the effect of CSR activities on managerial efficiency. The analysis found that CSR during start-up and early growth cycles did not affect managerial performance. The organization that conducted enthusiastic CSR activities performed better than those that did not perform CSR activities since the rapid growth era. Ultimately, the scale efficiency of venture business was the highest from the rapid growth era when the CSR was not done. This study is a pioneering study that found that after the period of high growth, venture firms' CSR activities can affect managerial performance. Therefore, it is important to advise applicable policies and business decision-makers that CSR practices can be a tactical resource for improving performance of management.

• The Journal of Asian Finance, Economics and Business
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• v.7 no.8
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• pp.509-518
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• 2020

This study investigates, first, whether the extent of corporate social and environmental responsibility disclosure (CSERD) differs between 2010 and 2014; second, whether government regulation affects the extent of CSERD; and, third, whether the CSERD is valued by investors. Content analysis method was used to extract 466 companies' annual reports to measure the extent of social and environmental responsibility disclosure based on the Global Reporting Initiative (GRI) checklist. Independent sample t-test and multivariate regression analysis were also conducted to test the differences of the extent of CSERD as well as determinants and consequence of CSERD. Our results show that the extent of CSERD in 2014 is 21.60 percent higher than in 2010 (13.39 percent). Government regulation has a significant effect on the extent of CSERD. This study also finds that market values positively CSER information disclosed by company. Given that government regulation has a positive impact, however, the findings of this study suggests that the extent of CSERD is still low. To enhance CSERD, government should continuously encourage companies to abide by the regulations as mandated. This study provides a more comprehensive insights of CSRED practices from an emerging country and the effect of government regulation in enhancing CSERD.

• Journal of the Korea Safety Management & Science
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• v.16 no.2
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• pp.121-129
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• 2014

The purpose of this paper is to evaluate the impact of green practice on firm's performances. It focuses on the performance of the firm that already accredited as an excellent green practice firm by the Corporate Governance Service. The regression analysis method was chosen to measure firm performance. This paper also investigate how the performance of green practice are related to some factors such as levels of accredition, R&D cost, and R&D capitalization. This result will give an insight of constructive directions for increasing of firm performance.

• Journal of Fashion Business
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• v.28 no.2
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• pp.92-108
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• 2024

This study examines the measures and implementation strategies needed to develop sustainable design from an international perspective, using examples of sustainability practices and product planning from Helen Kaminski, a representative fashion brand of positive luxury. The research method includes a literature study on positive luxury, a case study on positive luxury brands, and an empirical study where the researcher participated in the development of Helen Kaminski's design. The study identifies the following measures needed to develop designs for sustainable products: First, the development of designs that increase circularity; Second, the use of certified materials and strict adherence to material usage; Third, the simplification of production methods or development of new technologies for this purpose; Fourth, ensuring that design development incorporate the traditions and unique handicraft techniques of the local community. The implementation strategies required for a sustainable product planning process are as follows. First, changes in the product planning stage and expansion of participating members are needed. Second, securing and conducting prior inspections of the supply chain for ethical sourcing is required. Third, prioritizing the use of eco-friendly materials and material development. Fourth, establishing a stage for selecting and evaluating objects that will become representative designs with sustainability. As a result, this study can serve as basic data to strengthen corporate competitiveness and establish itself as a fashion brand for sustainability through actionable strategies applicable to the domestic fashion industry in the future.

• Knowledge Management Research
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• v.24 no.3
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• pp.53-71
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• 2023

Environmental, Social, and Governance (ESG) refers to factors that are important for assessing a firm's social and environmental effect, as well as its governance standards. This paper investigates the relationship between ESG-based corporate governance and SDGs strategy implementation by discussing about incorporating ESG issues into corporate operations. It digs into the advantages and disadvantages of aligning corporate governance with the SDGs, demonstrating the potential for delivering long-term value for both firms and society as a whole. In this paper, we investigate ESG-Based Knowledge Management (ESG-KM), a knowledge management system that incorporates sustainability principles. More specifically, the paper investigates how the synergy between ESG-KM and ESG-Based Corporate Governance (ESG-CG) might influence firms' long-term value creation, stakeholder involvement, and sustainable decision-making. Finally, this paper investigates how public organizations might use knowledge management to improve the implementation and effect of ESG-CG principles, resulting in better sustainable outcomes. Public enterprises may support responsible decision-making, increase stakeholder involvement, and achieve long-term performance by linking ESG principles with corporate governance standards. The paper then explores how ESG-KM might help public firms integrate these concepts into their governance structures. The scientific novelty of this paper resides in its thorough investigation, realistic implementation methodologies, and novel combination of ESG principles, corporate governance, and knowledge management. Furthermore, by providing actionable insights and emphasizing the application of these concepts in the context of public enterprises, the paper makes a valuable contribution to the field of management, propelling the discourse on responsible and sustainable business practices in both the private and public sectors.

• Journal of Environmental Policy
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• v.3 no.1
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• pp.1-29
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• 2004

The role of the financial institution to promote corporate sustainability may be reviewed in two angles, as a commercial lender and an investor. As a commercial lender, financial institutions should minimize the legal risks and the political risks. Financial institutions began to recognize environmental risks as legal risks that directly affect their lending practices since the legislation of the Comprehensive Environmental Response, Compensation, and Liability Act("Superfund") of the U.S.A. The so-called lender liability rule has a detailed guideline where the financial institutions may be exempted from the Superfund Liability. Similar attempts are noticed in the recent EU White Paper on Environmental Liability. In Korea, comprehensive environmental liability laws are yet to be developed. The Soil Environment Preservation Act now includes a far-reaching environmental liability provisions, where the owners and operators as well as receivers of the facility bear responsibility. However, whether the financial institutions may be captured as a potential responsible party is not very clear. Until the relevant legislation is developed and court decisions accumulate, Korean financial institutions are well advised to raise awareness on this issue, to develop environmental policies and to train personnels.