 Corporate Information Disclosure for Sustainable Financial Investment: Challenges and Contradictions in Reporting the ‘S’ in ESG in South KoreaPeter Matanle, Yejin Shin, Hannah Jun, Zhamayne Fakharuzi, Yang Li, Jonathan Bradley and Jim McCafferty No zg5vd, SocArXiv from Center for Open Science Abstract: We investigate ESG (Environmental, Social, and Governance) information disclosure and reporting practices among South Korea’s largest publicly traded companies from 2018 to 2023. We focus on corporate reporting on employment practices within the ‘S’ pillar of the ESG framework. Through a simultaneous convergent mixed methods research design combining quantitative analysis of disclosed data with qualitative insights from corporate stakeholders, we highlight significant challenges and contradictions in ESG reporting. These stem from regulatory ambiguities, socio-political and cultural barriers, and the absence of standardized and reliable disclosure frameworks. Our research contributes to the literature by proposing a contextualized ESG disclosure framework that integrates local cultural and regulatory norms with global sustainability standards. This not only advances the theoretical understanding of ESG reporting in non-Western contexts but provides practical guidance for firms seeking to enhance transparency, meet investor expectations, and drive corporate sustainability. Date: 2025-01-15 Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:osf:socarx:zg5vd Access Statistics for this paper More papers in SocArXiv from Center for Open Science |
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