국내 기업의 ESG 위원회 도입 결정요인에 대한 연구

초록

This study examines firm-level characteristics that explain the presence of ESG committees on boards. ESG committees are becoming an increasingly important tool for companies to improve their ESG performance, and an increasing number of companies have recently established ESG committees inside their boards. Analyzing non-financial public firms in Korea, we find that firm size, ESG performance, chaebol membership, and foreign ownership stake positively affect the presence of ESG committees in 2021. Our study contributes to the literature by providing the first evidence on the determinants of ESG committees, which recently attract significant attention from academics, practitioners, and policy makers in Korea.

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