Vol. 11 No. 1 (2026): Volume 11 Issue 1 (Jun 2026)
Vol. 11 No. 1 (2026): Volume 11 Issue 1 (Jun 2026)
아카이브
출판됨: 2026-06-18
논문
ESG 공시기준별 중대성 평가 체계 비교 연구
This study systematically compares the materiality assessment frameworks of three major ESG disclosure standards—GRI Standards (2021), ISSB (IFRS S1·S2), and CSRD/ESRS—from the perspective of companies required to comply with multiple standards...
ESG Disclosure
Materiality Assessment
Double Materiality
GRI
ISSB
CSRD/ESRS
Multiple Standards Compliance
Sustainability Reporting
Institutional Constraints of the Rentier State and Delayed ESG Adoption: A Case Study of Saudi Aramco
This study conducts an in-depth analysis of the reasons for the delayed adoption of ESG (Environmental, Social and Governance) standards by Saudi Aramco, the world's largest en-ergy company, compared to global oil majors, from the perspective of...
ESG
Rentier State Theory
Saudi Aramco
Institutional Theory
Adaptive State Capitalism
Saudi Arabia
Saudization
IKTVA
Secrecy Culture
Strategic Portfolio Reconfiguration of Plastics Chemical Companies under Strengthening Environmental Regulations
Background/Purpose: This study examines how the tightening of environmental regulation reconfigures the strategic portfolios of plastics chemical companies. Rather than treating environmental regulation as a mere compliance issue, this study...
environmental regulation
strategic portfolio reconfiguration
plastics chemicals
circular economy
dynamic capabilities
comparative case study
글로벌 항공·특송 물류 기업의 저탄소 연료 전환 전략 비교 연구: DHL Express와 FedEx 사례를 중심으로
(1) Background/Purpose: The aviation express logistics sector remains the hardest transport mode to decarbonize due to the impracticality of battery-electric propulsion for long-haul freight. Sustainable Aviation Fuel (SAF) has emerged as the...
Sustainable Aviation Fuel (SAF)
decarbonization
express logistics
DHL Express
FedEx
carbon management
low-carbon fuel transition
case study
A Comparative Case Study on the Environmental Performance of Circular Economy in Rental and Subscription Businesses: A Double Materiality Perspective on SK Magic and Coway
This research provides a comprehensive analysis of the transition from a linear "take-make-waste" economy to a circular model within the South Korean home appliance rental and subscription industry, specifically focusing on SK Magic and Coway. By...
Circular Economy
Product-Service Systems (PSS)
Double Materiality
Rental and Subscription Industry
Scope 3 Emissions
Lifetime Extension
Circular Economy Re-bound Effect
ESRS E5.
국내 생활용품 기업의 제품 단위 지속가능성 구성 요인과 소비자 반응 메커니즘에 관한 탐색적 연구: 유한킴벌리 사례를 중심으로
As sustainability becomes a central pillar of corporate strategy, scholarly attention has increasingly focused on how environmental and social attributes of products influence consumer behavior. However, existing research has predominantly...
Product-level Sustainability
Perceived Authenticity
Brand Attachment
Repur-chase Intention
Greenwashing
FMCG
Signaling Theory
Yuhan-Kimberly