• Journal of Smart Tourism
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• 제1권2호
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• pp.13-18
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• 2021

Hotels have recently started to implement enterprise information systems to measure and report sustainability indicators in a smart manner. However, a complex ownership structure in a hotel chain prevents full smart systems adoption at the individual property level. This study explores how a smart sustainability performance measurement system (SPMS) for waste management adoption correlates with customer ratings, customer reviews, operational efficiency scores, and between franchised and corporate-managed properties. We derive insights from the secondary data constructed from multiple sources for a large multinational hotel chain hotel. The findings suggest that hotels that adopt SPMS have better operational efficiency scores and more customer reviews. Within the hotels that adopted SPMS, corporate-managed hotels have a lower level of ratings than franchised hotels, but they have higher operational efficiency scores and more reviews. We discuss research implications for the concept of smart tourism and hotel management literature and managerial implications.

• 유통과학연구
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• 제17권9호
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• pp.103-115
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• 2019

Purpose - We attempted to verify the level of ethics of firms achieving sustainable management from the aspect of reliability of accounting information. Specifically, we evaluated the effects of sustainable management on accruals-based earning management (AEM) and real earning management (REM). Research design, data, and methodology - We employed the issuance of sustainability reports in addition to the indices of social responsibility and environmental-management evaluation of the Korea Corporate Governance Service in order to measure sustainability management. AEM was measured using discretionary accruals and calculated using the operant Jones model. Specifically, REM was measured using the methodology suggested by prior studies. The sample of our study consisted of 1,418 years of public listed firms in the Korea Stock Exchange from 2015 to 2017. Results - First, the level of AEM in firms achieving sustainable management was lower than the other. Second, the level of REM in these firms was lower than the other. Nonetheless, another analysis showed that the level of governance control affects the level of earning management and that the levels of AEM and REM were generally lower in firms achieving sustainable management than the others. Conclusions - We expected that firms achieving external ethics tend to have a higher level of internal ethics than others.

• 한국건설관리학회논문집
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• 제20권3호
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• pp.54-63
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• 2019

최근 지속가능경영은 중요한 경영적 대안과 전략으로 대두 되었으며, 건설산업을 포함한 전 산업 및 기업에게 점차 중요해지고 있다. 산업 및 기업적 차원에서 이에 대한 전략을 수립하고 지속적으로 관리하여 향상 시키는 것은 중요하며, 이를 보완하기 위해 수립된 전략에 대한 트렌드를 분석하는 것 또한 중요하다. 지속가능경영보고서는 기업의 미래지향적 경영방향과 전략을 파악할 수 있는 좋은 정보원(Information Source)이다. 건설기업의 전반적인 지속가능경영 전략과 트렌드를 파악하기 위한 가장 현실적인 방법은 대표적인 건설기업의 지속가능경영보고서를 분석하여 지속가능경영에 대한 키워드를 도출한 후, 이를 활용하여 빅데이터를 통한 트렌드 분석을 수행하는 것이다. 본 연구의 목적은 국내 대표적인 5개 건설대기업의 지속가능경영보고서 분석을 통해 도출된 키워드를 기반으로 빅데이터 분석을 실시하여 국내 건설기업의 지속가능경영 전략에서 나타나는 트렌드의 주요 특징과 시사점을 분석하는데 있다. 국내 건설기업의 지속가능경영 전략 트렌드를 이해하는 것은 건설기업의 미래지향적 경영방향과 전략을 파악할 수 있게 하며 향후 건설산업과 건설기업이 미래를 대비하기 위해 주력해야할 현안을 발굴할 수 있다는 측면에서 중요한 의의를 지닌다.

• 한국콘텐츠학회논문지
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• 제9권10호
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• pp.339-348
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• 2009

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.

• The Journal of Asian Finance, Economics and Business
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• 제7권12호
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• pp.317-328
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• 2020

The board of directors play an important role in corporate climate strategy-making and decisions but might also compromise environmental policies to minimize agency cost. This study critically investigates the relationship between the attributes of the board of directors and the degree of sustainability performance for the energy sector as discussed in the literature. Our study cumulates existing knowledge offering important characteristics for a balanced board structure to increase the board's effectiveness in adopting sustainable initiatives that could reduce the adverse impact of an energy corporation's operation on the environment. Crucial attributes of the board of directors deemed to be positively associated with the commitment to reduce carbon footprint in the environment have been identified. Based on our extensive analysis of the literature we propose a conceptual framework that measures the influence of the board of directors' attributes on corporate environmental and social sustainability performance. The proposed framework will be useful as an initial step for top management and regulators to gain a better understanding of the balanced board structure required to achieve the social and environmental sustainability performance of corporations. Further, this paper contributes to a body of knowledge about how the board of directors could play a crucial role in monitoring social and environmental threats.

• The Journal of Asian Finance, Economics and Business
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• 제7권12호
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• pp.731-738
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• 2020

Though their activities, companies have an impact on environmental problems and nature conservation. The accounting sector can play a role in environmental conservation efforts related to environmental costs, and the implemention of the Corporate Sustainability Management System (CSMS) could be a key factor that can improve the company's financial performance. This study aims to determine how green accounting through the application of CSMS can improve the financial performance of manufacturing companies in Indonesia, a developing country. The sampling method used was purposive sampling, while the research sample consisted of 38 companies that had followed PROPER and were indexed on the IDX. Data were analyzed using the Structural Equation Modeling (SEM) method known as the Partial Least Square (PLS) method. The results of this study indicate that manufacturing companies in Indonesia are able to implement green accounting by allocating appropriate environmental costs by earmarking a portion to carry CSMS implementation so as to improve financial performance. People in Indonesia consider that manufacturing companies that have good company rankings in the evaluation program for company performance ratings in environmental management run by the Indonesian Ministry of Environment are in a position to generate customer loyalty, especially in financial performance.

• The Journal of Asian Finance, Economics and Business
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• 제8권4호
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• pp.277-287
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• 2021

This article systematically reviews the adoption of total quality management (TQM) implementation and corporate social responsibility (CSR) initiatives on firm performance. A total of 233 published documents from 1996 to 2020 in international journals have been collected and listed on the SCOPUS database. It aims to fill the existing literature gap regarding TQM and CSR practices and point out a future research agenda. This study employed a systematic literature review approach to review those manuscripts related to TQM, CSR topics focused on firm performance. Consequently, the results stressed that TQM and CSR are excellent tools and have a similarity to support the firms to attain corporate sustainability; however, TQM practices have given more interest than CSR initiatives. Moreover, the results highlighted that only a few articles are interested in simultaneously combining TQM and CSR initiatives although this idea is rising in recent years. Thus, the statistical findings indicated several research gaps that remain unaddressed. It is worthy of considering TQM and CSR integration; however, other scholars need to identify the critical success factors that could enable TQM practices or barriers to CSR adoption. Particularly spending more attention on the transitional economies context, which is considering a promising future research context.

• 복식
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• 제66권7호
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• pp.192-208
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• 2016

Due to the paradigm shift in fashion industry, its contribution to social activities and social enterprises' practice of ethical fashion has been on the rise lately. The surveillance and regulations of international community have increased in light of the betterment of working conditions and protection of the rights, and corporate social responsibility has been emphasized through consumers' interest in ethical consumption. In this regard, the fashion social enterprises' responsible and ethical management can both boost the trust in business and value-added. The study aims to propose feasible methods by exploring ways to induce support from central and local governments, which will lead to the activation of future fashion social enterprises and paradigms shift of consumers's perception and value. The sustainability of social enterprises requires management line or policies that consider social, environmental, economic, and political aspects of virtuous cycle, differentiated internally or externally. Fashion social enterprises also need ethic management and social responsibility management that are distinctive from general fashion enterprises. Thus, they will not be sustainable or differentiated unless entrepreneurial faith and role is not clear. Education and continuous promotion including upcycling are critical to build consumer base as they can make consumers spend ethically and recognize social enterprises. In addition, social education and public relations need to take place in order to internalize consumer pattern. The goal of sustainable corporate social activity is to change the awareness and become social investment that returns some profits to the society as members in line with reviewing corporate image. This can lead to establishing the foundation of securing a big comsumer market and winning the trust of the consumer's through corporate social responsibility and investment.

• 국제학술발표논문집
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• The 4th International Conference on Construction Engineering and Project Management Organized by the University of New South Wales
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• pp.516-520
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• 2011

Corporate social responsibility (CSR) is of increasing interest to both industry practitioners and academics because of increasing public awareness of environmental, economic and social sustainability. The last decade witnessed a large number of studies on the development of CSR principles and the implementation of CSR in various industries such as the mining industry, oil industry and food industry. However, there is limited number of CSR studies focusing on the construction industry. Considering the critical role the construction industry plays in achieving economic, social and environmental sustainability, it is imperative to extend the current CSR research to the construction sector. This paper provides a critical review of literature related to corporate social responsibility in construction context. A special focus is placed on the current practice adopted by the industry to be socially responsible. A research agenda is set up to tackle this critical issue.

• 한국환경교육학회지:환경교육
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• 제24권2호
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• pp.112-130
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• 2011

The study is aimed to investigate the current status of ESD(Education for Sustainable Development) programs in private sector(businesses) carried out in Korea since UN DESD was launched in 2005, For this purpose we conducted a questionnaire survey and case studies on those companies who have supposedly pursued sustainability management Results of questionnaire surveys showed that those in charge of writing sustainability reports in companies had an extremely high understanding of SO, but were not well aware of ESD. These businesses started to pursue sustainable management due to global trends and decisions of CEOs, and most of them had divisions that took charge of or are responsible for sustainable management Sustainability issues that they mainly dealt with were corporate social responsibility, energy and climate change, but other issues were being covered, too. Internal stakeholders got involved in projects related to sustainability from the planning stage. Learning on sustainable management was primarily made through information delivery, and education programs were usually conducted for staff members and executives. Those who cooperated on their sustainable development projects were mostly local communities, universities, etc. They had few ESD programs that they directly developed and carried out, and few cases of ESD-related cooperation; and in those few cases, their partners were often elementary/middle/high schools and universities. Results of ESD case studies and questionnaire surveys showed that businesses dealt with various issues of sustainable development in addition to corporate social responsibility and diversified education programs were carried out inside these companies, Business themselves, therefore, need to be considered and researched in further detail as important targets of ESD as well as supporters or cooperation partners on ESD programme.