• 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.

• Asia Pacific Journal of Business Review
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• 제1권1호
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• pp.56-66
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• 2016

This paper analyzes the impact of CSR on the capital market in Korea. Using listed firm data, we found that the creation of a sustainability report that indirectly measures the level of CSR can bring the stock rate of return difference of the capital markets representative market index. First, when a firm that publishes a sustainability report was compared in terms of its market rate of return, it showed a return increase of about 2%. We found that higher returns were gained through the competitive advantage of related business when the firm was actively involved in social responsibility. Second, subdivided by industry, firms belonging to the capital goods industry were found to reach a rate of return higher than that of industry. These firms were noticeable in that they were mainly industries that caused environmental pollution. Third, in an additional analysis, foreign investors were given the sustainability report of financial businesses, which was interpreted as a result of industrial properties. A sustainability report is a comprehensive report on the economic, environmental, and social activities of a firm. Firms must learn that they can gain trust through publishing trustworthy reports while achieving the lasting power of growth from the stakeholders.

• The Journal of Asian Finance, Economics and Business
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• 제8권2호
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• pp.41-55
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• 2021

We examine the effects of the sustainability report (SURE) and investment decision on share price (SPRC). Explore whether the sustainability report changes the value-relevance of financial accounting variables indirectly. It is evident that the number of banks is only 12, which are all banks in Saudi Arabia, and we have included all of them in the final sample. Moreover, the same number of banks applied for the analysis concerning the accounting variables. This article utilizes a panel dataset from a sample of Saudis registered banks from the first quarter of 2014 to the last quarter of 2018. We utilize a balanced sample that contains all banks listed in Tadawul, 240 observations. Run GLM regression to tests the relationships. Findings exhibit that investors value the complementary disclosure of accounting information provided in SURE, and this disclosure produces a positive effect on SPRC. The SURE figure is robustly significant, suggesting that the market assigns a positive-significant correlation to the further information in the SURE. The indirect effects show that BPS×SURE is a positive-significant effect on SPRC, whereas EPS×SURE is positively-insignificant. The analysis shows that SURE's value relevance conforms through Saudis Banks, consistent with the hypothesis that diverse institutional perspectives probably influence the value-relevance of SURE.

• 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.

• 시스템엔지니어링학술지
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• 제17권1호
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• pp.43-52
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• 2021

The aim of this study is to propose the design suitable for sustainability evaluation model of the mobile industry considering system process (SEP). Although a quantitative evaluation was conducted on the link between the national sustainability report and the mobile industry, it was confirmed that it was difficult to identify stakeholders. So it is necessary to develop the design process suitable for the more operator-specific interfaces. The Human System Integration (HSI) methodology was proposed through linkage with work domain analysis. Agile methodology and Resilience engineering methodology were added for sustainable model design. The proposed sustainability system evaluation model is applied so that it can be easily used in all industries.

• 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.

• 환경영향평가
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• 제31권1호
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• pp.47-62
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• 2022

풍력발전은 비용 효율적인 신재생에너지원으로 우리나라 뿐 아니라 전세계적으로 빠르게 보급이 확대되고 있다. 환경적 지속가능성을 보장하면서 지속가능한 에너지를 공급하기 위해서는 증거에 기반한 정책수립과 혁신적인 방안 마련이 필요하다. 본 논문은 풍력발전 환경영향평가서 58건의 분석을 통해 1) 국내 육상풍력의 주요 특징이 어떠한가? 2) 환경영향을 최소화하기 위한 사업별 환경적 지속가능성을 분석하는 방법이 있는가?에 대한 해답을 제시하고자 한다. 환경영향평가서에 제시된 개별 육상풍력사업의 환경적 지속가능성과 관련한 변수를 추출하여 이러한 환경변수에 대한 요인분석을 수행하고 개별 변수의 가중치를 계산하여 육상풍력발전의 환경적 지속가능성을 평가할 수 있는 지수를 개발하였다. 이러한 환경적 지속가능성지수는 육상풍력발전의 입지를 고려할 때 활용할 수 있는 유용한 증거에 기반한 의사결정도구로 활용될 수 있을 것이다. 58개 사업은 사업지역의 고도 및 자연성의 정도를 바탕으로 1) 산악형, 2) 목장형, 3) 해안형으로 구분하였다. 본 연구에서는 개별 풍력발전사업에 대한 환경적 지속가능성지수를 성공적으로 계산하였다. 가장 환경적 지속가능성이 큰 사업은 목장형으로 분류된 33번 사업이 1.04였고, 가장 낮은 사업은 산악형으로 분류된 55번 사업으로 -1.44였다. 둘째, 분석결과는 목장형이 환경지속가능성 지수가 평균 0.4551로 환경적 지속가능성이 가장 높고, 해안형이 평균 0.3712으로 중간이었으며, 산악형이 평균 -0.3457로 가장 낮은 것으로 나타났다. 이러한 결과는 육상풍력발전과 관련된 기존의 연구에서 제시된 결과를 보다 계량적으로 증명하고 있으며, 신재생에너지개발과 관련한 정책에 활용할 수 있는 중요한 함의를 제공하고 있다.

• 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.

• The Journal of Asian Finance, Economics and Business
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• 제10권2호
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• pp.343-353
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• 2023

Corporate reputation is a widely debated topic among academics and a crucial issue in the business world. However, previous research in this area has been scattered and fragmented, leaving room for further study, particularly in terms of reputation measurement methods. Factors such as sustainability reporting, governance attributes, and company characteristics have been linked to improved company reputation. However, there is limited research on the effects of these variables on the new methods of measuring reputation, especially in developing countries like Malaysia. Therefore, the current study developed a new measurement for reputation and aimed to examine the relationship between these variables and the new proxy of reputation. The current study collected secondary data from the company's annual report for two years period of study (i.e., 2018 and 2019) and employed content analysis. A period of two years was chosen and deemed ample to provide insightful findings of the effect of the variables associated with reputation disclosure. The results indicate that sustainability reporting, outside directors, company size, leverage, and profitability significantly impact corporate reputation. This finding suggests that Malaysian PLCs and other firms in developing countries must recognize sustainability reporting as part of their reputation management strategy that influences the company's reputation.

• 한국환경교육학회지:환경교육
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• 제19권3호
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• pp.67-79
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• 2006

Education for Sustainable Development(ESD) is inclined to become popular topics in EE related debates, almost similar to populism, with declaration of UNESCO's Decade OF ESD (DESD). However we can't avoid that development in ESD practically means economic linear progress. Basically UN's declaration is to accomplish worldly task on human civilization, social & environmental problems, including ESSD. ESD is also important means for practicing ESSD, which has proved to be failure since Brutrant Report, owing to uncertain recognition of sustainability which should be something figured out by their surrounding circumstance or the conditions following its community culture, all same around the world. In this circumstance, we need certain identification on ESD globally recognized, no matter with the developing level of economy. But sustainability is usually managed or controlled by economically powered countries, by improving relatively under-development countries's economic conditions for equity. They believe under-development countries's env. problems can't be resolved without securing of economic equity. Under-development countries's economic equity can be come true ? even by another economic super powers. It really means just controlling or management by them. These all controlling process can't secure under-development countries's sustainability. Because it is not something just controlled, characterized as growing up by self-supporting system of ethnic or regional communities. So identification of sustainability in here is , not . Following its identification, we should discuss ESD, and furthermore for real ESD, there is powerful need to change it into ESE (Education for Sustainability & its Economy) to reflect this co-conceptional approach to ESD. And also we need to distinguish the educational contents boundaries among ESD and EE for this. Basically existing EE has been dealing with pollution-oriented or its related social comprehensive subjects, so it seems that EE is not familiar and harmony with ESD contents, however in alternative case I propose in this paper, changing into ESE, it could include almost all of ESD subjects, furthermore practically EE might be same with ESE.