• 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.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.7
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• pp.457-468
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• 2021

This study seeks to examine the effects of fraud management accounting on organizational value creation of listed firms in Thailand through internal audit function and internal audit effectiveness as the mediators of the study. In addition, governance culture and digital capability are hypothesized to affect fraud management accounting, internal audit function, and internal audit effectiveness. The 297 listed firms in Thailand are the samples of the study. The structural equation model is applied to test the research relationships. The results of the study indicate that, firstly, fraud management accounting has an effect on internal audit function, internal audit effectiveness, and organizational value creation. Secondly, internal audit function affects both internal audit effectiveness and organizational value creation. It also mediates the fraud management accounting-organizational value creation relationships. Thirdly, internal audit effectiveness affects organizational value creation and it mediates the fraud management accounting-organizational value creation relationships. Finally, governance culture affects fraud management accounting, internal audit function and internal audit effectiveness. Accordingly, executives can support, promote and enhance the applications of fraud management accounting in an organization, and utilize its concepts as the valuable tools in order to create best organizational practices and achieve their business goals in the current and future operations.

• World Technopolis Review
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• v.3 no.2
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• pp.97-108
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• 2014

The importance of a science park as an instrument of economic development has been realized by developed economies for past three decades. To comprehend the same, developing economies are also planning and implementing science park ventures. However, in terms of planning, science parks are not objects of global consensus because unlike hotel and restaurant chains, which could be planned with similar standards in different regions or countries, there is no single global standard that can be best-fit for science parks. To meet the need for a better understanding of planning, this research studied science parks in developed and developing economies to identify factors that are globally used in this context. This research also extends our knowledge of best practices for growth, governance and sustainability in science parks, and highlights future trends and external factors that may contribute significantly during planning.

• International Journal of Advanced Culture Technology
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• v.12 no.3
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• pp.317-324
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• 2024

In terms of corporate sustainability management, the footwear industry is still at a very early stage compared to other sectors, and footwear, especially sneakers, is not as far along as apparel due to the nature of the product. As a result, there is a lack of research on sustainability in the sneaker industry in the academic community. Thus, this study analyzed the sustainability practices of three leading brands in the sneaker market, adidas, allbirds, and NIKE, in order to provide basic data for expanding sustainability in the sneaker industry. The study found that the characteristics of sustainable management in sneaker brands are economic efficiency, environmental circularity, social integration, and governance soundness. Sustainable management is increasingly recognized as an essential task in modern society, and as the sneaker market expands, the demand for CSM from relevant brands will grow accordingly. Therefore, the results of this study will help to set policy directions for sneaker brands pursuing sustainable management.

• Journal of Korea Port Economic Association
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• v.40 no.2
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• pp.53-64
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• 2024

ESG management has garnered significant recognition as a crucial concern across all global industries. Within the logistics sector, there is a growing awareness of the importance of ESG management. However, active engagement in ESG practices remains predominantly confined to large corporations, leaving small and medium-sized logistics companies lagging in their comprehension and implementation of ESG principles. Previous studies have consistently underscored the necessity of establishing ESG management guidelines. Furthermore, there has been a call to determine the relative weights assigned to various ESG implementation evaluation criteria, taking into account the distinctive attributes of each category of logistics company. This study endeavors to ascertain the weightings of ESG implementation evaluation items for different types of logistics companies by employing the Analytic Hierarchy Process (AHP) methodology. The framework of evaluation is based on the evaluation items outlined in prior research, particularly focusing on ESG management guidelines tailored for small and medium-sized logistics companies. The findings of the analysis reveal distinct prioritizations across different sectors within the logistics industry. For maritime logistics companies, the environment emerges as the foremost concern, followed by society, information disclosure, and governance. Conversely, land transportation companies prioritize society, followed by governance, environment, and information disclosure. In the warehousing sector, environment takes precedence, followed by society, information disclosure, and governance. Comprehensive logistics firms, on the other hand, prioritize the environment, followed by information disclosure, society, and governance. Such guidelines are pertinent for regulatory bodies and industry stakeholders seeking to assess ESG practices within these enterprises. Moreover, this research contributes to the body of knowledge available to domestic small and medium-sized logistics companies, aiding them in effectively navigating and implementing ESG management principles.

• Informatization Policy
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• v.28 no.2
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• pp.98-113
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• 2021

This study presents implications of the Global Data Law & Policy by comparing national data strategies, data regulations and policies, and governance in South Korea, the United States, the United Kingdom, and the European Union. According to the result of the comparative analysis, the biggest difference is in data governance, in other words, the management and coordination of policies at the pan-government level and data ethics. Therefore, this study proposes the establishment of a presidential special committee on data policy or the creation of a 'National Digital Innovation Office' at the Presidential Secretariat as a national CDO for the governance of data policies. Furthermore, this paper suggests a) to enact 'the Framework Act on the Development of Data Industry' that can regulate data practices in the private sector, b) to institutionalize the data-centric security and data protection, c) to settle the public ethics and personnel management based on data expertise and professional ethics, including explainability and responsibility, and d) the education and training systems.

• Korean journal of communication and information
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• v.78
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• pp.35-78
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• 2016

This study pays attention to the assumption that the governance including the appointment of CEO is a key factor in the internal colonialism of local broadcasting. To evaluate the tendencies, it collects and analyzes the profile of CEOs, directors, and shareholders of the 17 regional affiliates of MBC and 9 local commercial broadcasting companies between the early and mid-1990s and 2015. It also discusses the local broadcasting personnel and its operations. By doing so, the study attempts to reveal how the internal colonialism of local broadcasting works. It finds out that the governance of regional broadcasters of MBC is controlled by the head office located in Seoul. At the same time, the governance of local commercial broadcasters is encroached by the tyrannical practices of major shareholders caused by the non-separation of ownership and management. These kinds of abnormal management of governance tend to constrain the investment on personnel and production. Finally, this study suggests some desirable directions of governance focusing on the appointment of CEO in terms of both legislative system and self-regulation. They include establishing a new proviso for programming protocols in local broadcasting, introducing a CEO & non-executive director nomination committee, and so forth.

• The Journal of Asian Finance, Economics and Business
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• v.4 no.2
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• pp.55-68
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• 2017

This research is carried out to investigate the relationship between sustainability practices and performance in a financial sense for Malaysian Oil and Gas sector. Objectives include to study the state of sustainability disclosure among Malaysian oil and gas companies, to understand if companies that practiced sustainability had better performances to their financial bottom-line and to conduct a data analysis to understand the relationship between Environmental, social and governance performance [represented by the acronym ACSI] and financial performance. Sustainability performance is measured using ACSI checklist, which is an adaptation of the GRI 3.0 by Global reporting initiative while financial performance was measured on financial and profitability parameters namely EBITDA, EPS and PE ratio. Secondary data sources are used which were then converted into a rating scale to develop quantitative data. SPSS 21 is used for the analysis. The result shows that the majority of oil and gas companies in Malaysia had poor performance in terms of sustainability disclosure. On all three chosen profitability parameters, the companies that practiced sustainability were found to perform better than their counterparts that did not. Strong and significant relationship exists between sustainability practices and better financial performance.

• International Journal of Advanced Culture Technology
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• v.12 no.2
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• pp.270-280
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• 2024

This study aims to explore innovative measures for community policing activities of the Korean police in the context of the newly implemented autonomous police system and the increasing demand for community-oriented policing. By conducting an in-depth analysis of advanced community policing practices in the United States, Japan, and the United Kingdom, this research identifies key characteristics such as resident participation, communication, scientific crime analysis, and customized policing services. The study reveals the need for the Korean police to establish a collaborative governance system that actively involves residents, strengthen scientific policing capabilities utilizing advanced technologies, and provide policing services tailored to local characteristics. Organizational and personnel management reforms, including the substantiation of the local police officer system and the establishment of an institutional foundation for resident participation, are proposed. Furthermore, this study emphasizes the importance of developing a creative community policing model suitable for the Korean context, rather than directly transplanting overseas practices. Continuous research and efforts to build a new policing paradigm that reflects the changing social environment and policing demands are suggested. Ultimately, the success of community policing lies in the active participation and cooperation of all members of society, including the police, government, local communities, and residents.

• Journal of Science and Technology Studies
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• v.16 no.2
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• pp.99-147
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• 2016

This paper critically reviews the previous discussion over public engagement with science and technology by Science and Technology Studies literatures with a focus on justification and acceptance. Recent studies pointed out that the "participatory turn" after the late 1990s was followed by confusion and disagreement over the meaning and agency of public engagement. Their discussion over the reproduction of the ever-present boundary between science and society along with so-called late modernity and post-normal science and sometimes through the very processes of public engagement draws fresh attention to the old problem: how can lay participation in decision-making be justified, even if we agree that privileging the position of experts in governance of science and technology is no longer justified? So far STS have focused on two conditions for participatory turn-1) uncertainties inherent in experts' ways of knowing and 2) practicability of lay knowledge. This paper first explicated why such discussion has not been logically sufficient nor successful in promoting a wide and well-thought-out acceptance of public engagement. Then the paper made a preliminary attempt to explain what new types of expertise can support the construction and sustainment of participatory governance in science and technology by focusing on one case of lay participation. The particular case discussed by the paper revolves around the actions of a civil organization and an activist who led legal and regulatory changes in wind power development in Jeju Special Self-governing Province. The paper analyzed the types of expertise constructed to be effective and legitimate during the constitution of participatory energy governance and the local society's support for it. The arguments of this paper can be summarized as follows. First, an appropriate basis of the normative claim that science and technology governance should make participatory turn cannot be drawn from the essential characteristics of lay publics-as little as of experts. Second, the type of 'expertise' which can justify participatory governance can only be constructed a posteriori as a result of the practices to re-construct the boundaries between factual statements and value judgment. Third, an intermediary expertise, which this paper defines as a type of expertise in forming human-nonhuman associations and their new pathways for circulations, made significant contribution in laying out the legal and regulatory foundation for revenue sharing in Jeju wind power development. Fourth, experts' conventional ways of knowing need to be supplemented, not supplanted, by lay expertise. Ultimately, the paper calls for the necessity to extend STS discussion over governance toward following the actors. What needs more thorough analysis is such actors' narratives and practices to re-construct the boundaries between the past and present, facts and values, science and society. STS needs a renewed focus on the actual sites of conflicts and decision-making in discussing participatory governance.