<scp>CEO</scp> Turnover and Ethical Transparency: The Role of Leadership Transitions in Shaping <scp>ESG</scp> Disclosure Among <scp>KOSPI</scp>‐Listed Companies
CEO交代と倫理的透明性：KOSPI上場企業におけるリーダーシップ移行がESG開示に与える影響 (AI 翻訳)
Jongwon Choi, Suk Hyun, Ju Hyoung Park
🤖 gxceed AI 要約
日本語
本研究は、韓国KOSPI上場企業（2013～2020年）のデータを用いて、CEO交代がESG開示に与える影響を分析。内部昇格・外部招聘、オーナー経営者・プロ経営者、自発的・強制的交代など、交代タイプの詳細な類型化を行い、外部招聘やプロ経営者の就任時にESG開示が有意に増加することを発見。CEO交代が企業の持続可能性イニシアチブ推進に戦略的役割を果たすことを示唆。
English
This study examines the impact of CEO turnover on ESG disclosure using data from KOSPI-listed firms in South Korea (2013-2020). It develops a detailed typology of CEO transitions (internal vs. external, owner-manager vs. professional, voluntary vs. forced) and finds that ESG disclosure significantly increases after CEO changes, especially when the new CEO is externally hired or a professional executive. The results highlight the strategic role of leadership transitions in advancing sustainability initiatives.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
韓国市場の知見ではあるが、日本企業のCEO交代とESG開示の関係を考察する上で示唆に富む。特に、社外招聘やプロ経営者の就任が開示強化につながる点は、日本のコーポレートガバナンス改革やSSBJ対応において参考になる。
In the global GX context
While focused on South Korea, this paper offers valuable insights for global ESG disclosure research by empirically linking CEO turnover types to transparency. It contributes to understanding how leadership changes can drive sustainability reporting, relevant for markets like Japan where governance reforms are ongoing.
👥 読者別の含意
🔬研究者:Provides empirical evidence on the relationship between CEO turnover types and ESG disclosure in an emerging market, offering a typology that can be tested in other contexts.
🏢実務担当者:Highlights that appointing external or professional CEOs can accelerate ESG disclosure improvements, informing succession planning and stakeholder communication.
🏛政策担当者:Suggests that governance reforms encouraging professional management may enhance corporate transparency on ESG issues.
📄 Abstract（原文）
ABSTRACT This study investigates the impact of CEO turnover on environmental, social, and governance (ESG) disclosure practices, focusing on how distinct types of leadership transitions influence corporate transparency in an emerging market context. Drawing on data from KOSPI‐listed firms in South Korea between 2013 and 2020, we develop a detailed typology of CEO turnover, including internal versus external appointments, owner‐manager versus professional managers, and voluntary versus forced transitions, to examine their differential effects on ESG reporting. We find that ESG disclosure significantly increases following CEO transition, particularly when the incoming CEO is an externally hired or a professional executive. The results underscore the strategic role of leadership change in advancing sustainability initiatives, as new CEOs often seek legitimacy and alignment with stakeholder expectations.
🔗 Provenance — このレコードを発見したソース
- openaire https://doi.org/10.1002/csr.70049first seen 2026-05-05 19:08:18
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