The Journal of the Korea Contents Association (한국콘텐츠학회논문지)

The Korea Contents Association (한국콘텐츠학회)
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Sustainable Value for the Sustainability Evaluation of Corporate: Focused on Evaluation based on Sustainability Report

지속가능성보고서를 토대로 한 기업 지속가능가치평가

  • 남상민 (동명대학교 유통경영학과)
  • Published : 2009.10.28
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Abstract

This research proposes a new approach to measure corporate contributions to sustainability called Sustainable Value. With some global corporations which recognize the seriousness of environmental crisis and their social responsibility, enterprises are positively accepting the sustainable management. Also, publication of the sustainability report is proliferating which is showing the enterprise's strategy, activity, result and influence in environmental, economic, social cases to the stakeholder. However, to settle and proliferate this current, it rests with how to evaluate enterprises sustainability in reasonable and reliable figure. In this context, what introduced and taking effects are sustainability report evaluation and awarding system. But the quality of sun stainability report and its content's depth and the evaluation of enterprise's sustainability itself should be distinguished. Because the enterprise which published excellent graded sustainability report is not always the enterprise that is sustainable. Then, how could we prove the result of enterprise's sustainable management based on sustainability report? This paper is to find the answer and to utilize it based on sustainability report, particularly sustainable value model as the central figure.

본 연구는 지속가능성보고서평가 시 지속가능한 기업을 어떻게 구분할 것인가에 대한 문제를 제기하고, 이에 대한 해결방안을 기업 지속가능가치에서 찾아보며, 이를 지속가능성보고서를 토대로 기업의 지속가능성 평가에 활용할 수 있는 방안을 모색하는 것을 목적으로 한다. 지속가능가치는 기업이 지속가능경영을 위한 현재와 미래에 필요한 자원을 적절히 관리하고 있는가를 파악하기 위해 경제, 사회 그리고 생태적 영역에 걸친 성과를 평가하는 방법론이다. 기존의 지속가능성평가모델들이 기업이 생산활동을 통해 얼마나 많은 외부효과를 발생시켰는지를 평가하는 부하 지향적 방법이었다면 지속가능가치는 한정된 자원을 얼마나 효율적으로 사용하여 비교대상보다 더 많은 가치를 창출하였는가의 관점에서 지속가능경영 성과를 평가하는 가치 지향적 방법이라 할 수 있다. 본 연구의 결과로 제시된 지속가능보고서를 토대로 한 지속가능가치 평가는 지속가능성보고서의 질, 지속가능성보고서 내용의 충실성뿐만 아니라, 지속가능성보고서가 기술하고 있는 기업의 지속가능경영성과를 종합적으로 평가할 수 유용한 수단이 될 수 있을 것이다.

Keywords

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