CAJ | 학술논문

公司提供环境信息的动机来自自身的需要和外部压力。环境信息披露被不同程度地看作是公司的战略工具，使投资者满意，使公司活动合法以确保公司的生存，显示公司的社会责任与道德责任，提高公司的声誉。
공사제공배경신식적동궤래자자신적수요화외부압력。배경신식피로피불동정도지간작시공사적전략공구，사투자자만의，사공사활동합법이학보공사적생존，현시공사적사회책임여도덕책임，제고공사적성예。
Company＇ motivations of environmental information disclousre, generally, can be resulted from both internal needs and external pressures. Environmental information disclosure, to some degree, is considered as one of strategic tools. The appropriate information disclosure, therefore, can meet the investors＇ requirements, force company to legalize and formalize its operations, also demonstrate the company＇s social and ethical responsibility and raise their publicity.