• 지식경영연구
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• 제23권3호
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• pp.153-171
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• 2022

세계적으로 ESG경영 열풍이 불면서 국내,외 기업들은 자발적으로 지속가능경영을 선언하고 전략을 수립하여 적극적으로 대응하고 있다. 금융위원회에서는 ESG경영을 나타내는 지속가능보고서 공시를 단계적으로 의무화하고 있으며, 앞으로 중소기업까지 확대될 것이다. 지속가능보고서의 정보공개는 주로 국제표준 GRI, SASB, TCFD로 활용되며, 국내 다수 기업이 GRI Standards 가이드라인을 사용하고 있다. 본 연구에서는 지속가능보고서의 구성체계를 살펴보고 GRI Standards를 기준으로 공기업과 사기업을 비교하여 유형별 지속가능경영을 분석하고자 한다. TF-IDF 모델링을 통해 분석 결과 공기업은 '사회', '노동' 분야에 초점을 두었으며, 사기업은 '경제', '환경' 분야에 집중하는 것으로 나타났다. 또한 전자·정보통신 산업은 '제품책임'에 중점을 두는 것으로 나타났다. 본 연구의 결과는 지속가능경영을 등급에 따라 수치화하여 분석한 기존 연구와는 달리 비정형데이터인 지속가능보고서를 분석함으로써 ESG경영에 관심을 갖는 연구자 및 관리자에게 유용한 이론적, 실무적 시사점을 제공할 것으로 기대된다.

• The Journal of Asian Finance, Economics and Business
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• 제8권12호
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• pp.191-201
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• 2021

The objective of this research is to investigate how the board of directors' characteristics influence sustainability disclosures with the mediating effect of corporate governance. The independent variables are the characteristics of the board of directors, which consist of the presence of women on the boards, presence of directors aged over 50 years old, education level, education field, board tenure, and compensation. The dependent variable is sustainability disclosures, which is measured by the GRI standard disclosure, whereas the mediator variable is the CG score. Research samples are 460 companies listed on the Stock Exchange of Thailand (SET). Path Analysis is used to examine the correlation between the board of directors' characteristics, CG score, and GRI standard disclosure. The research findings show that senior boards, the education field, and compensation motivation have an effect on sustainability disclosures, whereas corporate governance is a mediator of the effect of the education field of boards on sustainability disclosures. This finding should help shareholders to choose individuals with suitable characteristics to serve on the board of directors, and, as a result, shareholders should anticipate a profitable result to be generated, while the business of the company is conducted in a sustainable way.

• 지식경영연구
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• 제21권2호
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• pp.1-19
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• 2020

The purpose of this study is to suggest a practical way to measure and report corporate social performance as public interest in corporate social value pursuits increases. In particular, we will look for ways to measure and report on the financial and social performance of a company based on the concept of the Double Bottom Line (DBL), which has recently spread to big companies. For this purpose, this study analyzed the theoretical background and practical techniques related to measuring and reporting corporate social performance, and examined methods for measuring and reporting social performance in the existing financial performance measurement system. As a result, SROI was the most suitable method for measuring social performance of a company. It is recommended that social performance reporting follows the disclosure method of the accounting system, and the details of reporting suggest that using the standard of GRI Standard, an international standard related to sustainability reporting, is the most reasonable alternative to 'Double Bottom Line' performance reporting.

• 토지주택연구
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• 제2권4호
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• pp.325-344
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• 2011

On November 1, 2010, the release of ISO 26000 was announced. ISO 26000 does not require 3rd party verification. But even though it is a standard that is voluntarily adopted, because the international standard for social responsibility can be applied as a trade barrier or business condition between countries, it cannot be ignored. So it is clear that we need to be alerted and prepared for this. This paper offers to help with such needs through organizations by developing an index that organizations can use to understand their current situation and diagnose themselves. This paper conducts a comparative analysis between the 7 core subjects and issues of ISO 26000, the existing indexes used by national institutions and the guideline for sustainable management report, the GRI, with the goal of developing a self-diagnostic index that organizations can utilize in order to diagnose their level of social responsibility. It is divided into the 7 core subjects with 181 measurement issues. There are 7 quantitative issues and 164 qualitative issues. The core subjects, excluding governance, are each alloted 14 points, while governance is alloted with 16 points, for a total score of 100 points. This paper is significant in that it is the first index to make self-diagnostic possible.

• 대한안전경영과학회지
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• 제9권1호
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• pp.157-174
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• 2007

Corporation had been made by important action rule of business ethics that observes legal standard that is prescribed in each class of administration activity. But it does not keep ethicality of corporation action that conforms law. Law can not include all parts of business ethics because it is forcing essential class for public order preservation and public welfare in right. Moreover, partial corporations are doing to justify unethical action of other evasion of taxes, consultation, manufacturing etc. with legal basis meaning abusing legal standard. For these reason, Insistence that is in point of legal standard and ethical standard is not different each other that is in equal viewpoint is brought.

• 수산해양기술연구
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• 제32권4호
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• pp.372-380
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• 1996

1995년 7월부터 년 말까지 시험 운용되고, 1996년 1월부터 정식으로 운용 된 Loran - C 한국 체인(GRI 9930)의 측위 정도를 파악하기 위하여, 부산수산대학교의 고정점(위도 $35^{\circ}$07'55.204"N, 경도 $129^{\circ}$06'21.744"E)에 Loran - C 수신기(LC - 90, Furuno)와 GPS 수신기(AccNav SportTM, Eagle)를 장치하여 1995년 11월 22일부터 1996년 1월 20일 사이에 5분 간격으로 2초 동안 자동, 연속 기록한 측위 자료를 분석 검토한 결과를 요약하면 다음과 같다. 1) Loran - C 한국 체인 M-W 조국, M-X 조국 및 M-Y 조국의 평균 시간차는 12333.09${\mu}$s, 28338.44${\mu}$s, 42806.01${\mu}$s이었고, 그 평균 변동폭은 각각 0.0121${\mu}$s, 0.0290${\mu}$s, 0.0327${\mu}$s로 Loran - C 신호가 비교적 안정되었음을 알 수 있었다. 또한, 시간차의 일변화 및 월간 변화에서 재현성을 보이고 있음을 알 수 있었다. 2) Loran - C 한국 체인의 기준 위치로부터의 위도 방향과 경도 방향의 변화폭은 W.X 조국에서는 9.1m, 17.4m, W.Y 조국에서는 11.5m, 13.7m이었으며 X.Y 조국에서는 8.1m, 29.3m이였다. 또한, 그 때 각 조국의 95% 확률 반경은 각각 39.2m, 35.7m, 60.8m를 나타났다. 따라서, 부산 지역에서는 W.Y 조국을 선택하여 측위하는 것이 측위 정도를 더욱 향상시킬 수 있음을 알 수 있었다. 3) GPS에 의한 위도 방향과 경도 방향의 변화폭은 15.4m, 15.0m이었으며, 그 때 95% 확률 반경은 43.4m이었다. 4) 기준 위치를 중심을 GPS 측정 위치와 W.X 조국, W.Y 조국 및 X.Y 조국에 대한 Loran - C 측정 위치를 비교한 결과 GPS는 남쪽으로 16.0m 편위하였고, W.X 조국은 동쪽으로 265.2m, W.Y 조국은 북쪽으로 279.5m, 그리고 X.Y 조국은 북서쪽으로 224.3m 편위하여, Loran - C 위치가 GPS 위치보다 약 250m 더 편위 된 것을 알 수 있었다.

• 한국섬유공학회:학술대회논문집
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• 한국섬유공학회 2003년도 The Korea-Japan Joint Symposium
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• pp.104-104
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• 2003

Geosynthetic Reinforcements - membrane drawn type, warp/knitted type, junction bonded type and composite type geogrids, strip type reinforcement - were used to compare the long-term perfor-mance by total factor of safety with reduction factors during service periods. To evaluate the reduction factors, wide-width tensile property, installation damage, creep deformation, chemical and biological degradation tests were performed. Long-term design strengths of geosynthetic reinforcements were calculated by using GRI standard Test Method GG4.

• 품질경영학회지
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• 제35권3호
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• pp.47-54
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• 2007

CSR(Corporate Social Responsibility) is the subject which has been discussed for a long time, but real preparations of the corporations begin recently. International organizations and global corporation councils have announced their own guidelines about CSR The corporations have to establish responsible departments in their organizations and begin to publish reports which deals with the social responsibility. GRI(Global Reporting Initiative) have launched international guideline for corporate reporting and ISO has progressed making international standard for CSR. This paper is a study about understanding the international regulations tendency of CSR and the trend of Corporate Reporting for their sustainable development of the organizations.

• The Journal of Asian Finance, Economics and Business
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• 제7권9호
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• pp.631-638
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• 2020

The intention of this research is to identify the effect of corporate social responsibility (CSR) disclosure on firm value with profitability as a moderating variable. Data collection is carried out with data documentation that is based on financial reports and sustainability reports. All companies listed on the Indonesia Stock Exchange (IDX) during the 2013-2017 period are considered as the population of this study. Samples were selected using the purposive sampling method. The following are criteria that would be used in this study: 1) publish a sustainability report using the GRI G4 standard as a reference in preparing reports for 2013-2016, 2) publish a complete financial report for the 2014-2017 observation period, 3) not experience a loss during the 2014-2017 period. The total sample of the study was 109 companies. The study uses path analysis assisted with WarpPLS software version 6.0. The results show that the disclosure of corporate social responsibility has a positive and significant effect on firm value, and profitability moderates the effect of corporate social responsibility disclosure on firm value. The implication of the research is that implementing corporate social responsibility is very important to increase firm's value and firm's sustainability in the future.

• 한국환경과학회지
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• 제33권6호
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• pp.345-353
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• 2024

As biodiversity loss has been highlighted as a global risk, biodiversity activities are gaining attention as a part of companies' Environmental, Social, and Governance (ESG) related management. This study evaluates various biodiversity activities of corporations based on domestic and international indicators. We present the role of corporations expressly in afforestation activities and suggest additional information that should be disclosed for the accurate verification of environmental values by third parties. KT&G was selected as the subject of the evaluation. The 4th National Biodiversity Strategy was used as a domestic indicator, and GRI Standard 304 as an international indicator. Companies can play a leading role in planning, implementing, and monitoring afforestation activities and should further disclose the species composition of the forests created and the age of the seedlings to enhance the credibility of the environmental values stated in their sustainability reports.