• Journal of Environmental Policy
• /
• v.9 no.3
• /
• pp.69-114
• /
• 2010

This study investigates the voluntary corporate disclosure of environmental information via stand-alone environmental reports or company web-sites. Quality of disclosure was assessed using the content analysis index proposed by Clarkson et al. (2008) based on GRI guidelines. Descriptive statistics on disclosure scores by category suggest that the level of disclosure is low relative to the expectation implied by the GRI reporting guidelines, and points to the need for improvement in the future. Specific areas where improvement is required include the disclosure of environmental performance indicators. Corporate environmental performance was measured in terms of the percentage of toxic wastes that was treated or processed by each firm and economic performance, by industry-adjusted annual return, which was subject to a series of association tests designed to explore the interrelations among environmental disclosure, environmental performance, and economic performance. The individual equation approach based on OLS procedures suggests a positive association between environmental performance and the level of discretionary environmental disclosures, which is not the case between environmental and economic performance. An integrated analysis using simultaneous equations approach does not indicate any significant relationships among three constructs, suggesting the lack of endogeneity, inconsistent with Al-Tuwaijri et al. (2004). Additional analysis assesses the level of environmental disclosure made in footnotes to the audited annual reports, which suggests that the quality of disclosure is very low and that footnote disclosure does not serve as a meaningful channel for the provision of corporate environmental information.

• Korean Business Review
• /
• v.11
• /
• pp.295-317
• /
• 1998

Environmental accounting identifies and measures environmental costs and provides them to interested parties of corporation. The purposes of this study are as follows: First, it investigates the method of measurement and the timing of recognition of environmental costs. Second, it suggests the method of disclosure of environmental costs. In order to accomplish these objectives, this study reviewed relevant literature and studies in advanced countries and Korea. The main results of this study can be summarized into four points: (1) environmental costs are classified into environmental pollution cost and environmental pollution prevention cost, by considering the sources of occurrence of, the functions of and the types of environmental costs. (2) the methods of measurement of environmental costs are various but they almost all subjective and arbitrary. So an accurate measurement of environmental cost is actually difficult. (3) According to the accrual basis, environmental costs are recognized respective to prior period adjustments, expenses or losses of the current period and the assets of the next period. (4) There are 3 methods of disclosure of environmental costs: an extension model of financial statements, a compromise model, and an original model. An extension model financial statements is easy to apply in business practice because it discloses environmental costs by adding accounts into the framework of a traditional accounting system or supplementary reports. This research can contribute to the establishment of accounting standards for environmental costs in Korea.

• Journal of the Korea Institute of Information Security & Cryptology
• /
• v.22 no.6
• /
• pp.1393-1405
• /
• 2012

This study intends to help establishing guidelines on providing easier access to security status-related information about business and public institutions by interested parties such as investors and civic societies, and to push ahead with the compulsory execution of the information security disclosure. We suggest a draft for the information disclosure system by reviewing the existing disclosure systems and validate the draft by surveying experts. It is expected that the result of this study will be the basis for the adoption of the information security disclosure system and be used as a referential material in the establishment of the relevant policy.

• KSCE Journal of Civil and Environmental Engineering Research
• /
• v.29 no.5C
• /
• pp.207-215
• /
• 2009

Cemented soils or concrete are usually cured under moisture conditions and their strength increases with curing time. An insufficient supply of water to cemented soils can contribute to hydration process during curing, which results in the variation of bonding strength of cemented soils. In this study, by the consideration of in situ water supply conditions, cemented sand with cement ratio less than 20% is prepared by air dry, wrapped, moisture, and underwater conditions. A series of unconfined compression tests are carried out to evaluate the effect of curing conditions on the strength of cemented soils. The strength of air dry curing specimen is higher than those of moisture and wrapped cured specimens when cement ratio is less than 10%, whereas it is lower when cement ratio is greater than 10%. Regardless of cement ratio, air dry cured specimens are stronger than underwater cured specimens. A strength increase ratio with cement ratio is calculated based on the strength of 4% cemented specimen. The strength increase ratio of air dry cured specimen is lowest and that of wrapped, moisture, and underwater cured ones increased by square. Strength of air dry cured specimen drops to maximum 30% after wetting when cement ratio is low. However, regardless of cement ratio, strength of moisture and wrapped specimens drops to an average 10% after wetting. The results of this study can predict the strength variation of cemented sand depending on water supply conditions and wetting in the field, which can guarantee the safety of geotechnical structures such as dam.

• Journal of Korea Society of Industrial Information Systems
• /
• v.28 no.6
• /
• pp.173-187
• /
• 2023

This study aims to determine whether ESG performance positively affects foreign ownership for listed firms that publish sustainability reports. Furthermore, we test whether the disclosure of environmental information in the sustainability report in accordance with the TCFD recommendations moderates the relationship between ESG performance and foreign ownership. The results of the empirical analysis are as follows. First, there is a positive correlation between ESG performance in a given year and foreign ownership in the following year, i.e., the higher a firm's ESG performance, the higher its foreign ownership. Second, the presence of environmental disclosure in accordance with the TCFD recommendations positively moderates the relationship between ESG performance and foreign ownership, i.e., environmental disclosure in accordance with the TCFD recommendations strengthens the positive relationship between ESG performance and foreign ownership. In conclusion, this study shows that foreign investors invest more in companies with better ESG performance, and the effect is stronger for companies that disclose environmental information in accordance with TCFD recommendations.

• Proceedings of the Korean Society of Sericultural Science Conference
• /
• 2003.04a
• /
• pp.64-64
• /
• 2003

본 연구는 서양뒤영벌의 대량사육 체계를 확립하기 위한 기초조사로 적정 교미환경을 구명하기 위해 조사하였다. 서양뒤영벌의 적정 교미 광원 조사는 공시광원 IL30, FCL22D, FL20B, FL20PG를 사용하였으며, FCL22D에서 70%로 가장 높은 교미율이 얻어졌다. 적정 교미 온도 조사는 공시온도 15$^{\circ}C$, 2$0^{\circ}C$, $25^{\circ}C$, 3$0^{\circ}C$에서 시험하여 각 온도별 통계적 유의차를 확인 할 수 없었으나 $25^{\circ}C$에서 다소 높은 교미율을 보였다. (중략)

• 한국방재학회:학술대회논문집
• /
• 2011.02a
• /
• pp.160-160
• /
• 2011

현대의 건설기술은 자원절약과 환경보전이라는 시대적 흐름 속에, 자원순환과 지속 가능한 친환경 건설기술 개발은 차세대 연구분야로써, 연구가 시급한 분야가 되었다. 최근에는 골재 수급불균형 문제를 해결하고 동시에 자원순환을 위한 방안으로서 건설폐기물로부터 생산된 순환골재를 콘크리트용 천연골재의 대체재로 활용하기 위한 연구개발이 이루어지고 있다. 지속가능형 건설기술을 국내 독자 기술로 확립하고 건설현장에서 발생하는 폐기물의 순환시스템을 확고하게 구축하여 순환자원에 의한 국가경쟁력 강화를 기대할 수 있다. 본 연구의 목적은 순환골재 콘크리트의 역학적 특성을 개선하기 위해 순환골재 콘크리트 공시체를 제작하여 강도 및 강성을 검증하는 것이다. 실험방법으로 순환굵은골재의 치환 비율을 0%에서 100%까지 변화시킨 공시체를 제작하고 각 공시체의 정적 극한강도 거동을 비교 분석하였다. 하중은 공시체가 파괴가 발생 할 때까지 변위제어 방식으로 재하 하였으며 이 때 공시체의 파괴거동은 설치된 계측센서들을 이용하여 계측 및 분석하였다. 실험결과 공시체의 압축강도는 순환굵은골재 치환률이 25% 미만일 경우 일반 콘크리트 압축강도의 95% 이상의 구조성능을 갖지만, 순환굵은골재 치환률이 100%인 경우, 일반콘크리트 압축강도의 85% 수준의 구조성능을 나타냈다. 강성은 FRP 부재의 순환골재 치환률에 따라 최대 14%의 강성차이를 보였다. 이를 통해 순환골재 치환률이 높을수록 순환골재 표면의 폐모르타르와 이물질의 영향으로 재료간의 부착강도가 감소되어 강도와 강성이 저하되었음을 확인하였다.

• Journal of Environmental Policy
• /
• v.11 no.2
• /
• pp.17-54
• /
• 2012

This paper researched market responses for listed companies in several industries affected by the major oil spill accident off the coast of Taean, in December 7, 2007. The Taean accident triggered considerable concerns in people over the possibility of potential future regulation in shipbuilding and petroleum industries. However, the accident also provided an unexpected business opportunity for environmental clean-up industry and shipbuilding industry. The oil spill triggered the acceleration of the enactment of policies that require all new oil tankers to be constructed with double hull, which is interpreted as a good news for shipbuilding industry. Increased public pressure coupled with the prospect of tightened regulation is expected to decrease the market values of firms in the affected business fields. The stock prices of shipbuilding companies dropped after the incident but dramatically surged after the enactment of the policy in January 31, 2008. Our study also found that companies with more extensive prior environmental disclosure had less negative market reactions during the first sixteen days following the accident.

• Korean Journal of Environmental Agriculture
• /
• v.12 no.1
• /
• pp.59-67
• /
• 1993

This study was conducted to clarify the translocation and the phytotoxicity of soil treated Heptachlor (0.1ppm) and Heptachlor epoxide (0.1ppm) on Hop plants and Hansam vine. Residues in the soils and the plants were analyzed and phytotoxic patterns were investigated at the different growing stages. Photosynthetic rate and chlorophyll contents were measured. The results were summarized as follows: 1. At the second growing stage, 40 days after transplanting, severe damages by Heptachlor were observed on root of Hop. Growth rate on top and root parts of Hop was retarded from the third growing stage, 70 days after transplanting. The damages seemed to be caused by Heptachlor epoxide rather than by Heptachlor. 2. Residues of Heptachlor and Heptachlor epoxide in the plants, Hops and Hansam vine, were high at the second growing stage in comparison with those at the other stages. Residual levels in the plant parts were in order of root> stem> leaf. 3. Inhibition of photosynthetic rate was more serious in Hop plants than those in Hansam vine. The photosynthetic rate was suppressed at the second growing stage by Heptachlor epoxide and greatly reduced at the third growing stage. 4. Chlorophyll contents were not significantly changed in Hops and Hansam vine. Decreasing trends of the chlorophyll contents in both plants treated with the pesticides were similar to those of control plants.

• Proceedings of the Korean Environmental Sciences Society Conference
• /
• 2016.10a
• /
• pp.283-283
• /
• 2016