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기업의 탄소정보공개프로젝트(CDP) 참여의 영향요인 분석 : 제도주의 조직론을 중심으로

Analysis of factors affecting corporate participation in Carbon Disclosure Project (CDP) : Organizational Institutionalism perspective

김평|한명성
재단법인 경기연구원 (Gyeonggi Research Institute)|2022.02|GRI연구논총|제24권 제1호|pp. 181-210|DOI 10.23286/gri.2022.24.1.007

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참고문헌

키워드

기후변화CSRNGOClimate Change환경경영Environmental Management탄소정보공개 프로젝트(CDP)Carbon Disclosure Project (CDP)

초록

본 연구의 목적은 기업이 환경정보를 공개하는 이유를 탐색하는 데 있다. 사회적 책임을 이행하고 공공가치를 창출하는 역할에 민간 기업들 또한 참여하기 시작하였으며, 이를 위한 전략의 하나로 지속가능 경영보고서 발간 혹은 회사 홈페이지 공시 등을 통해 자신들의 환경정보를 외부에 알리는 기업이 늘어나고 있다. 그러나 기업의 환경정보공개는 법적인 강제성이 없으며, 정보의 수집·가공·공시 등에는 자체적인 인력과 비용이 소요된다. 또한, 기업이 공개한 환경정보를투자자나 환경단체가 부정적으로 평가할 위험도 존재한다. 그럼에도 환경정보를 공개하는 기업이 점점 늘어나고 있기에 본 연구에서는 CDP라는 비영리단체가 추진하는 탄소정보공개 프로젝트에 기업이 참여하는 요인을 제도주의 조직론및 이해관계자 관점을 통해 분석하였다. 이를 위해 프로젝트 참여라는 사건(event)을 경험하게 될 확률을 확인할 수 있는사건사분석(event history analysis)을 사용하였다. 2012년부터 2017년의 데이터를 활용하여 분석한 결과, 기업의 환경정보공개에는 역능적 행위자성, 강압적 압력이 유의미한 정(+) 방향의 영향을 미쳤으며, 이해관계자의 압력은 역 U자 형태의 영향이 있음을 확인하였다. 반면, 모방적 압력은 그 영향이 없었다. 해당 결과를 통해 이해관계자의 압력이 선형적이지 않을 수 있으므로, 기업이 자신들의 환경정보를 공개하는 과정에는 복합적인 요인이 작용한다는것을 확인하였다. 또한, 기업의 생존에 실질적인 영향을 주는 요인들은 기업으로 하여금 CDP에 참여하도록 유인하고 있음을 확인함으로써기업의 환경정보공개 또한 기업의 생존을 위한 선택의 연장선임을 시사한다.

Abstract

The purpose of this study is to explore the reasons why companies voluntarily disclose environmental information. Private companies are also beginning to participate in the role of fulfilling social responsibility and creating public value. For this reason, more and more companies are disclosing their environmental information through the publication of a sustainability report or company website. However, voluntary disclosure of environmental information is not compulsory by law, and the collection, processing, and disclosure of information requires the company’s human resource and cost. In addition, there is a risk that investors or environmental organizations will negatively evaluate the environmental information disclosed by the company. Nevertheless, the number of companies that voluntarily disclose environmental information is increasing. Therefore, the factors that drive voluntary participation of companies in the carbon information disclosure project promoted by a non-profit organization called ‘CDP’ were analyzed in this study through organizational institutionalism theory and stakeholder perspective. Event history analysis was used to confirm the probability of experiencing the ‘event’ of project participation. As a result of analysis using data from 2012 to 2017, the empowered actorhood of the company and coercive pressure had a significant positive(+) effect on the company’s voluntary disclosure of environmental information. And the stakeholder’s pressure had an inverted U-shaped effect. On the other hand, it was confirmed that the mimetic pressure had no effect. Through the results, it was confirmed as stakeholder pressure may not be linear that multiple factors act in the process of companies voluntarily disclosing their environmental information. In addition, factors that have a substantial impact on the survival of a company induce companies to participate in the CDP, suggests company’s voluntary environmental information disclosure is also an extension of the company’s choice for survival

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