지속가능성보고서 정보와 평판(인상)관리에 관한 연구 : 그래프를 중심으로
Study on Information and Impression Management in Sustainability Reports
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Along with the growing significance of enterprise's non-financial performance, occurrence of impression management also come to have importance on various stakeholders including company, customer and government. In many cases, it is found that some companies tend to show the graphs in the sustainability reports in a way that the length of graphs are plotted more favorable than the underlying actual performances data. In this study, measurement and data analysis on graphs in sustainability reports has been conducted to identify how size of company is associated to frequency and level of impression management of graphs. Among various areas, only graphs of environmental area are studied in order to obtain the detailed result. Based on the total revenue of each company of the year of 2012, 100 Korea companies were listed by descending order while being grouped into 4 (A, B, C, D). In total, 301 graphs from 4~5 companies from each group which issued sustainability report with more than one measurable environmental performance graph were selected for this study. The concept of RGD(relative Graph Discrepancy) index and RGDFAV (referring to Charles H. Cho) is applied to conduct analysis on the data measured to find out how many graphs have favorable distortion and to measure how much they are distorted respectively. The result of study shows that it is hard to conclude that the size of company to have relevance to the frequency and level of graph distortion of environmental aspect in sustainability reports. However, it is found that favorable distortion occurs in 1//5 of the graphs studied. The result means more concrete verification procedure on sustainability report should be established to facilitate investors reasonable decision on the company. Adopting accreditation system on 3rd party for verification can be a good option to standardize the verification item and procedure which can be led by each government. and companies voluntary declaration on credibility of the relevant information can be another option we can take.