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An Empirical Analysis of the Relationship between Corporate Governance and Environmental Information Disclosure Practices in Korea
Yong - Ki Jung, Chonnam National University
Sun - Hwa Kim, Chonnam National University
Jee - Hae Lim, University of Waterloo
ABSTRACT. With the expansion of interested party’s right to know about the status of corporations, the request for information concerning corporate governance and environmental performance has increased. Both of these factors are of great significance to the corporations’ external reporting, and it is thought that there are significant relationships between them. Our search of the literature did not detect previous studies dealing with corporate governance on the disclosure policy of environmental information. Our findings indicate that with respect to environmental expropriation industries, outside directors, foreign ownership and management ownership were the important indicators of the environmental information disclosure (EID), and the existence of an audit committee was the decisive indicator of the level of EID. These results might be helpful to the policy decisions for environmental disclosure and governance of the corporate or the government.
Key words: corporate governance; environm
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