• Title/Summary/Keyword: 지속가능경영보고서

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Sustainable Value for the Sustainability Evaluation of Corporate: Focused on Evaluation based on Sustainability Report (지속가능성보고서를 토대로 한 기업 지속가능가치평가)

  • Nam, Sang-Min
    • The Journal of the Korea Contents Association
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    • v.9 no.10
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    • pp.339-348
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    • 2009
  • 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.

Analysis of Sustainability Report Content Using GRI: Public and Private Enterprise Perspective (GRI를 이용한 지속가능보고서 구성 분석: 공,사 기업 관점으로)

  • Yun, Ji Hye;Lee, Jong Hwa
    • Knowledge Management Research
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    • v.23 no.3
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    • pp.153-171
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    • 2022
  • With the global ESG management craze, domestic and foreign companies voluntarily declare sustainable management and actively respond by establishing strategies. The Financial Services Commission mandates the disclosure of sustainability reports representing ESG management sequentially and will expand to SMEs in the future. Information disclosure of sustainability reports is mainly done through international standards such as GRI, SASB, and TCFD, and many domestic companies use GRI Standards guidelines. This study examines the composition system of sustainability reports and compares public and private companies with GRI Standards to analyze sustainable management by type. This study revealed that public enterprises focused on social and labor, while private enterprises focused on the economy and environment through TF-IDF modeling. In addition, the electronic and information communication industries focused on product responsibility. Unlike previous studies that quantified and analyzed sustainability management according to grade, the current study analyzed sustainability reports, which are unstructured data. Therefore, the results of this study are expected to provide valuable theoretical and practical implications for researchers and supervisors interested in ESG management.

MANAGEMENT TREND - 지속가능경영에 기여하는 HR

  • Song, Ju-Heon
    • Cement
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    • s.198
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    • pp.145-149
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    • 2013
  • 지속가능경영에 대한 기업들의 관심과 노력이 증가하고 있는 가운데, 구성원들에게 지속가능경영을 내재화 시키고 보다 장기적 관점의 인적자원관리로 기업의 지속적 성장에 기여하는 '지속가능 인적자원관리'(Sustainable Human Resource Management)가 새롭게 주목 받고 있다. 여기서는 LG경제연구원 원지현 선임연구원의 '지속가능경영에 기여하는 HR' 보고서를 통해 글로벌 기업들의 사례를 분석하고 지속가능 HRM의 특징과 적용 범위, 효과에 대해 알아본다.

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Trend Analysis of Corporate Sustainability Management Strategies of Construction Contractors in Korea (국내 건설기업의 지속가능경영 전략 트렌드 분석에 관한 연구)

  • Kim, Jae Wook;Kim, Han Soo
    • Korean Journal of Construction Engineering and Management
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    • v.20 no.3
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    • pp.54-63
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    • 2019
  • Corporate Sustainability Management (CSM) is management approach and strategies that have grown in importance in recent years. and it is becoming increasingly important to organizations in every industry including the construction industry as well. It is important to establish and continuously manage and improve the strategies at the industrial and enterprise level and also to understand their trend. The most practical way to understand the overall sustainability management strategies and trend of construction companies is to analyze the sustainability management report of representative construction companies and to derive keywords for sustainability management, and then analyzed them using big data. The objective of the study is to analyze the trend of CSM strategies of Korean contractors in terms of key characteristics and implications by big data analysis employing keywords identified in the CSM reports of five major contractors in the Korean construction industry. Understanding the sustainable management strategy trend of construction companies has important significance in terms of being able to find out the issues that the construction industry and construction companies should focus on in order to pro-actively prepare for the future.

Sustainability Report Analysis Using Transformer-Based Topic Modeling (Transformer 기반의 토픽 모델링을 이용한 지속가능경영보고서 분석)

  • Lee, Hanwool;Lee, Jihyun;Lee, Junheui
    • Proceedings of the Korea Information Processing Society Conference
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    • 2022.05a
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    • pp.464-467
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    • 2022
  • 기업의 사회적 책임에 대한 요구가 높아짐에 따라 기업의 지속 가능 경영 보고서 발간은 증가 추세를 보이고 있다. 그러나 이전까지의 연구는 지속가능성 및 기업의 재무적, 비재무적 연관성에 초점이 맞춰져 있었으며, 전통적인 토픽 모델링 기법만을 제한적으로 사용한다는 한계를 보였다. 본 연구에서는 Transformer 기반의 맥락을 고려한 토픽 모델링 기법을 도입하여 다양한 이해관계자 측면에서 이용 가능한 25 개의 주제를 도출하였다. 또한 동적 토픽 모델링(Dynamic Topic Modeling)을 통해 주제의 변화를 시계열적으로 파악했다.

Comparing Corporate and Public ESG Perceptions Using Text Mining and ChatGPT Analysis: Based on Sustainability Reports and Social Media (텍스트마이닝과 ChatGPT 분석을 활용한 기업과 대중의 ESG 인식 비교: 지속가능경영보고서와 소셜미디어를 기반으로)

  • Jae-Hoon Choi;Sung-Byung Yang;Sang-Hyeak Yoon
    • Journal of Intelligence and Information Systems
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    • v.29 no.4
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    • pp.347-373
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    • 2023
  • As the significance of ESG (Environmental, Social, and Governance) management amplifies in driving sustainable growth, this study delves into and compares ESG trends and interrelationships from both corporate and societal viewpoints. Employing a combination of Latent Dirichlet Allocation Topic Modeling (LDA) and Semantic Network Analysis, we analyzed sustainability reports alongside corresponding social media datasets. Additionally, an in-depth examination of social media content was conducted using Joint Sentiment Topic Modeling (JST), further enriched by Semantic Network Analysis (SNA). Complementing text mining analysis with the assistance of ChatGPT, this study identified 25 different ESG topics. It highlighted differences between companies aiming to avoid risks and build trust, and the general public's diverse concerns like investment options and working conditions. Key terms like 'greenwashing,' 'serious accidents,' and 'boycotts' show that many people doubt how companies handle ESG issues. The findings from this study set the foundation for a plan that serves key ESG groups, including businesses, government agencies, customers, and investors. This study also provide to guide the creation of more trustworthy and effective ESG strategies, helping to direct the discussion on ESG effectiveness.

Materiality Analysis in Sustainability(Environment) Report : Based on Four Case Studies (지속가능(환경)보고서에 있어서 중요성 분석의 의미와 과제: 사례연구를 중심으로)

  • Yook, Keun-Hyo
    • Journal of Environmental Policy
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    • v.11 no.1
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    • pp.49-74
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    • 2012
  • In this paper, we have investigated how various companies have tackled the concept of materiality, and reviewed the effect of materiality determination on business strategy and decision making in sustainability reporting. To achieve this, we gather and utilize various guidelines and company's practice cases. Results from the analyses of four case studies provide that most companies conducted a detailed systematic materiality analysis as strategic planning process but held differing approaches. Therefore, successful methodology to determine materiality will need to address common issues and challenges, and set up a new concept in the context of sustainability reporting.

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Research on ESG management rationality through comparison of Aristotle's concept of 'citizen' and 'corporate citizenship' (아리스토텔레스의 '시민' 개념과 '기업시민' 개념의 비교를 통한 ESG 경영 합리성 연구)

  • YUN JIN PARK
    • The Journal of the Convergence on Culture Technology
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    • v.10 no.2
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    • pp.333-341
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    • 2024
  • So far, the rationality of management decisions has been limited to the economic rationality of maximizing self-interest. However, management rationality in the ESG era, which pursues the interests of the environment, society, and the company from the perspective of harmony and balance, requires new judgment standards. The goal of ESG management is sustainable development. Sustainable development goes beyond the accumulation of wealth, which was the goal of the past economy, and aims for the happiness of the entire society, including coexistence and fair development that develops together with the entire society. From Aristotle's perspective, the happiness of the entire society promoted by sustainable development is no different from the highest good of citizens, members of the community. Accordingly, this paper attempted to explore the new management rationality required for managers in the ESG era by comparing Aristotle's concept of citizenship with the concept of 'corporate citizenship', one of the main concepts of ESG management. Through this, we sought to show that companies are essentially communal entities and that the company's pursuit of profit requires rationality of balance and harmony with environmental and social interests.

A Study on Practical Approaches for CSR in Small and Medium-Sized Enterprises in Korea (한국 중소기업 CSR 경영 실태 분석과 개선방안에 관한 연구)

  • Jeung, Gil-Chea
    • Journal of Industrial Convergence
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    • v.18 no.2
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    • pp.87-94
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    • 2020
  • This paper belongs in a literature of sustainablity policy determination. This paper offers an actual status and explanation to corporate social responsibility of SMEs in Korea. This study examines CSR situation focused on developing mechanisms to enable the SMEs sector. Firstly, this study suggests introducing the third-party professional assurance service on sustainablity reports and/or asking global accreditation such as ISO14001 and ISO26000 when entry as a provider in government e-procurement system. Secondly, this study introduce the CSR Committee headed by the CEO and coordinates group-wide committees to discuss the CSR Guidelines. Third, because CSR does not only have to do with the SMEs, but pertains to the local community and business partner, this study offered the opportunity to work with large companies in aspects of CSR.

Reduce in Cosmetic Packaging (화장품 용기감량화 사례 및 지속가능 제품 개발)

  • (사)한국포장협회
    • The monthly packaging world
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    • s.253
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    • pp.50-57
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    • 2014
  • LG생활건강은 '고객의 아름다움과 꿈을 실현하는 최고의 생활문화기업'이 되고자 Healthy, beautiful, Refreshing의 3개 영역에서 소비자에게 가치를 제공하기 위한 사업을 펼치고 있는 매출규모 4조원의 FMCG(Fast Moving Consumer Goods) 회사이다. LG생활건강의 지속가능경영보고서에 따르면 프레스티지 화장품 부문은 기존 브랜드가 지속적으로 성장하는 가운데 스타제품 육성 등 신규 브랜드들의 성과를 자랑하고 있으며 매스티지 화장품 부문은 친환경제품에 대한 소비자들의 높아진 관심 속에 에코브랜드 '비욘드'가 급성장 한 특징을 들 수 있다. 생활용품 사업은 엘라스틴, 테크, 페리오, 샤프란 등 메가브랜드들이 이끄는 주요 카테고리들이 꾸준히 성장해 2위 업체와의 격차를 더욱 벌리며 지속적으로 시장지배력을 높여가고 있다. 이 외에도 음료 사업은 소비자 선택의 폭을 넓히는 다양한 제품보강 및 유통 커버리지 확대 등으로 지속적인 패키지 이노베이션과 소비자 선택의 폭을 넓히며 전 브랜드가 고르게 성장했다. 본 고에서는 LG생활건강의 화장품용기 감량화 사례 및 지속가능 제품 개발 사례에 대해 살펴보도록 한다.

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