한국기업의 사회적 책임활동: 국제적 등급비교를 중심으로
Corporate Social Responsibility in Korea: A Comparison of Global Ratings
The current study reviews the Corporate Social Responsibility (CSR) of Korean firms and provides some implications from their reports. We hand-collect a unique set of the CSR reports of 96 Korean firms from MSCI ESG Research and compare them with the U.S. firms. We find that the CSR ratings of Korean firms are relatively lower than those of the U.S. firms. In contrast, the CSR ratings of our sample firms, provided by the Corporate Governance Service of Korea, are higher than the ratings provided by MSCI of the U.S. for the same firms. It indicates that the ratings of Korean firms are underestimated by the global rating agency. We also find that the ratings of Korean firms, on average, are lower than those of firms listed in the Fortune 300. The implications for investors in Korea are that investors should pay more attentions to firms' CSR activities and their disclosures. Our results also suggest that firms disclose more information of CSR and initiate more activities in CSR. We provide some academic and practical implications that have not been addressed in the literature.
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