토픽모델링을 이용한 ESG 연구현황 분석：경영학ㆍ회계학을 중심으로

Abstract

[Purpose]The purpose of this study is to analyze the research trends of ESG research in Korea, focusing on the fields of business administration and accounting, using topic modeling. [Methodology]This study focuses on the keyword ‘ESG’ published in domestic academic journals. To this end, as of June 30, 2023, a total of 404 studies of business administration and accounting studies calculated with ‘ESG’ as a search term in the Korea Citation Index are the subject of research. Specifically, morpheme analysis was performed using R, keyword frequency analysis was performed, and frequency analysis and Big－data analysis(data mining, topic modeling) were performed through the extracted keywords. [Findings]As a result of this study, five topics were calculated. Specifically, Topic 1 is the role of the environment for management sustainability, Topic 2 is Implications for enhancing corporate value, Topic 3 is Strategy according to economic conditions, Topic 4 is Decision－making at the governance level, Topic 5 is Evaluation and utilization It is a responsibility. [Implications]This study is different in that it analyzes research trends using the big data analysis method with the keyword ‘ESG’ limited to business administration and accounting among social sciences. In the meantime, many studies have been conducted in business administration and accounting, but there are not many studies that apply big data methods such as topic modeling. This study has significance in that it goes one step further from the existing research methodology, reduces the subjective opinions of researchers, and identifies macroscopic research trends based on a lot of data through the Big－data methodology.