• 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.

• 한국기후변화학회지
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• 제3권2호
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• pp.101-116
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• 2012

녹색경영은 기후변화 대응이 전 세계적 이슈로 부각되면서 기존의 환경경영에 온실가스 저감, 대체에너지 개발 등 저탄소 녹색성장 요소가 추가된 확장된 개념으로 국내 외적으로 기업의 녹색경영 성과 측정에 대한 논의가 확산되고, 기업의 환경관리 수준 파악, 분석 및 평가의 중요성이 대두되면서 다양한 형태의 녹색경영 성과측정지표 체계가 개발되어 운영되고 있다. 하지만, 녹색경영에 관련한 구체적인 실행 방법론 제시는 미흡한 실정이다. 이에 본 연구에서는, 제시된 평가지표에 따라 기업간 녹색경영 수준 비교가 객관적으로 평가되게 하기 위해 가중치 산정을 위한 전문가 설문조사를 실시하였고, AHP(Analytic Hierarchy Process) 분석을 적용하였다. 국내외 10개 주요 정유/화학기업을 평가대상으로 선정하여 지속가능성 보고서 및 관련 문헌자료 등을 분석하였으며, 가중치가 부여된 세부 지표항목에 의거한 평가지표별 기업의 평가점수 도출 및 기업간 점수차이 분석을 실시 하였다.

• The Journal of Asian Finance, Economics and Business
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• 제9권1호
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• pp.299-310
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• 2022

Environmental protection has been infused into the development of numerous fields by the Chinese government. The government's implementation of green development has also shifted its focus to green transformation and governance of highpolluting companies. In the context of green and sustainable development, this study employs DEA data envelopment analysis to compare the operating efficiency of listed firms that implemented Green Mergers and Acquisitions (M&A) in China in 2018. The conclusions of this study are as follows: First, China's green M&A enterprises are unevenly dispersed among the country's east, middle, and western regions. Second, compared to before the implementation of Green M&A, operational efficiency has improved in most industries. Third, the difference in Green M&A across industries is generally favorable, showing that most organizations have improved their operational performance as a result of Green M&A implementation. In 2018, however, the gap in operating efficiency is more negative. Fourth, whereas the eastern and western areas' operational efficiency has improved as a result of Green M&A, the central region's has not. Based on this conclusion, this study makes recommendations for China's future sustainable development of heavily polluted firms.

• 한국정보시스템학회지:정보시스템연구
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• 제25권1호
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• pp.25-47
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• 2016

Purpose In this study, the relationships among environmental information exchange with suppliers(EIES), green collaboration with suppliers, green learning by environmental information, the adoption of green supply-chain management techniques(AGSMT) (i.e., the green purchasing, product design and production, and the recovery of extra facilities and inventories), environmental performance, and the organizational performance of a firm were empirically investigated. Design/methodology/approach Data for this study were drawn from a survey of the current status of EIES levels and AGSMT usage observed in Korean manufacturing firms. In total, 500 organizations were randomly selected from a population of about 1,000 firms that are listed on the Korean stock market. In order to collect empirical data, this research administered questionnaires with the sample firms. Only chief production executives were selected as respondents. A questionnaire with a cover letter was mailed to each respondent. The survey was conducted during a 3-month period between March 2015 and June 2015. Finally, 78 valid data of the sample firms were collected. Findings The results of this study showed that EIES positively affects the green corporation and learning. According to the results, it was observed that both green corporation and green learning have a positive impact on the levels of AGSMT(i.e., the green purchasing, product design and production). It was also demonstrated that AGSMT has a direct positive impact on environmental performance. In examining the effects of environmental performance on the organizational performance of a firm, significant impact was found.

• 산업경영시스템학회지
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• 제36권3호
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• pp.25-33
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• 2013

This study investigates the current status of the green growth policies of Korean public corporations and proposes some potential improvement ideas. A set of twenty global green trends are first elicited by using classified macro trends of environmental changes. The green trends are categorized into four key issues based on which domestic and international research efforts are compared. The management performance reports of Korean public corporations are then throughly analyzed to evaluate the validity of their strategic green tasks in relevant to the global green trends. Finally, we suggest some potential government policies for enhancing the existing green growth businesses of public corporations.

• 통상정보연구
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• 제12권4호
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• pp.257-277
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• 2010

This paper examined the supply chain management Integration factors and evironmental performance in Korean industry. As SCM got evolved, the importance of Socially and Environmentally Responsible Supply Chain among the Supply Chain members are increased. we should consider the following critical factors such as SCM Integration, environmental practice, SCM performance and environmental performance. The purpose of this study is to focus on linkage between conventional SCM factors with new environmental factors to clarify the critical factor for the SCM firms who may concerns about environmental performance. Based on the analysis of sixty-two cases, the following results were found. First, SCM Integration factors of supply chain management have a positively significant influence on SCM performance and environmental performance of supply chain management. Second, SCM performance have a positively significant influent on environmental performance. Third, environmental practice factors of supply chain management have a positively significant influence on SCM performance but not significant influence on environmental performance. This study suggests that with high level of Integration and environmental practice, firms may have good result on SCM performance and environmental performance. Especially, our empirical evidence shows that environmental practices without good SCM performance, may not have good result on environmental performance.

• 한국컴퓨터정보학회논문지
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• 제15권10호
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• pp.201-207
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• 2010

본 논문에서는 대규모 공공관리시스템에 그린IT 개념을 적용한 성능개선을 제안, 개발, 구현하여 관리, 비용, 인력 분야에 대하여 탁월한 성과를 도출하였다. 현재 운영 중인 시스템에 대하여 공공기관의 사용자들이 제시한 성능개선 사항을 분석하여 절감효과를 유발할 수 있는 리소스 중에서 그린IT 개념이 적용 가능한 항목을 선정하여 개선방안을 제시하고 시험운영을 거쳐 실제 시스템에 적용하는 절차로 구현하였다. 대규모 공공관리시스템으로는 국가자격 관리시스템을 대상으로 하여 기존의 개인별 시험용 저장장치를 보안처리를 강화한 온라인 처리과정으로 전환하여 비용 및 인력절감 효과와 관리상의 효율성을 확보하였다. 기존 운영시스템과 비교하여 볼 때 운영인력, 장애처리, 유지보수, 관리비용에서 2배에서 최대 12배의 효율성이 도출되었으며 년 간 최대 500만개의 개인 배포용 저장장치를 절감하였다.

• The Journal of Asian Finance, Economics and Business
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• 제8권5호
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• pp.1099-1107
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• 2021

This study focuses on green human resources management (GHRM), which is currently a strategic issue in almost every service or manufacturing company, including courier service SMEs in Indonesia. This study intends to analyze the relationship between GHRM and supply chain organizational learning (SCOL), supply chain performance (SCP), and business performance (BP) still rarely studied. The population encompasses all courier service SMEs in the Special Province of Yogyakarta (DIY) and East Java, Indonesia. The study targets courier service SMEs that meet certain conditions; 130 SMEs responded from the target of 200 SMEs. Partial Least Square statistical technique is used. The results show that conventional HRM practices are increasingly being abandoned by courier companies in Indonesia, particularly in Special Province of Yogyakarta and East Java. Although GHRM has a negative and non-significant effect on BP, GHRM has a positive effect on SCOL and SCP. SCOL has a significant positive effect on SCP and BP. Furthermore, SCOL mediates the relationship between GHRM and SCP and SCOL mediates the relationship between GHRM and BP. Likewise, SCP has a positive effect on BP. In addition, SCP mediates the relationship between GHRM and BP. SCP also mediates the relationship between SCOL and BP.

• Journal of Communications and Networks
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• 제3권4호
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• pp.334-341
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• 2001

The provision of QoS control is a key of the successful deployment of multimedia networks. Buffer management plays an important role in QoS control. Therefore, this paper proposes a novel QoS buffer management algorithm named GREEN (Global Random Early Estimation for Nipping), which extends the concepts of ERD (early random drop) and RED (random early detection). Specifically, GREEN enhances the concept of "Random" to "Global Random" by globally considering the random probability function. It also enhances the concept of "Early" to "Early Esti mation" by early estimating the network status. For performance evaluation, except compared with RED, extensive simulation cases are performed to probe the characteristics of GREEN.

• 한국수소및신에너지학회논문집
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• 제22권6호
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• pp.852-858
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• 2011

This paper is aiming to estimate the mutual influence of the stack cooling performances with the operation modes of the thermal management system for the hydrogen fuel cell vehicles. The heat capacity of the thermal management system was measured by varying the operating modes such as stack cooling heat exchanger only (Mode 1), stack cooling and electric devices cooling heat exchangers (Mode 2), and stack cooling and electric devices cooling heat exchangers with an operation of the condenser (Mode 3).As the results, Performance of the thermal management system (TMS) at Mode 3 decreased up to 34.0%, compared with the result of the Mode 1. In addition, in order to optimize the performance of TMS, the entropy change of stack cooling heat exchanger using irreversibility analysis technique was analyzed with the relationship between entropy generation and entering air velocity of the thermal management system.