An Empirical Investigation of the Extensiveness of Stand-Alone Environmental Reporting in South Korea

Charles H. Cho, Jong-Seo Choi, Young-Min Kwak and Dennis M. Patten

Social and Environmental Accountability Journal, 2013, vol. 33, issue 2, 91-103

Abstract: In contrast to most other countries, South Korea's Ministry of Environment has been providing substantial guidance for corporate stand-alone environmental reporting. Motivated by the existence of such support, we investigate the extensiveness of environmental disclosure for a sample of South Korean firms. Results show higher disclosure scores than those reported in other studies using the same scale. Further, South Korean disclosure is more extensive than that of a matched sample of comparable US companies. While conceding that disclosure extensiveness is not necessarily associated with higher quality, our results suggest authoritative guidance for stand-alone reporting may improve corporate environmental disclosure practices.

Date: 2013
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DOI: 10.1080/0969160X.2012.743260

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