지속가능보고서의 GRI 핵심지표에 따른 정보공개수준에 관한 국제 비교연구

Abstract

This study provides a comparative analysis of the information disclosure levels in terms of major performance on sustainability report using 49 key indicators of the GRI (Global Reporting Initiative) Guideline focusing on Korean and Russian enterprises. The study aims at Korea and Russia enterprises that have registered Sustainability Report in GRI during the five years from 2009 to 2013. The results of the study showed that both Korea and Russia have the highest degree of information disclosure in the economic performance and environmental, labor related performance were second, followed by products responsibility, social performance, and human rights. On the other hand, while in Korea, information disclosure level in labor‐related performance was higher than that of environmental performance, in Russia, the rank of environmental performance disclosure level was higher than any other performance indicators. The study suggests the possibility of strategic utilization of the indicators in business by identifying major CSR issues of trading partners as Russia through analyzing performance information disclosure of sustainability report.