• 경영과학
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• 제32권1호
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• pp.113-131
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• 2015

We examine the relationship between firms' environmental (E), social (S), and governance (G) factors, with their financial performance in order to provide an empirical rationale for CSV (creating shared value) pursuing both of firms' profitability and CSR (corporate social responsibility). The financial performance is classified into four aspects such as profitability, stability, efficiency, and cash-flow, and each of these aspects is measured by two financial ratios respectively. To measure the firms' ESG performance, we employ the published performance grades by the Korea Corporate Governance Service for a three year span, from 2011 to 2013. Total of eight regression analyses are performed. The results show that firms' non-financial performance in general has statistically significant positive relationships with return on assets, return on net sales, and cash-flow from operating activities ratio, while it has negative relationships with net working capital ratio, asset turnover ratio, and cash-flow from investing activities ratio. It has no significant relationships with debt ratio and equity turnover ratio. The results imply that firms' non-financial performance may have a negative impact on some financial performance such as liquidity and efficiency in a short term, but it would eventually improve the firms' profitability and cash-generating ability, which provides an empirical evidence for the concept of CSV, and motivates the firms to participate in social contribution activities without sacrificing their profitability for their respective sustainablity management.

• 한국재난정보학회 논문집
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• 제19권3호
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• pp.554-561
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• 2023

연구목적:국내 사업장의 온실가스 배출량 공개 현황과 기타 간접 배출량이 총 배출량의 연관성을 파악하여 공개의 필요성을 촉구하고자 한다. 연구방법: 탄소정보공개프로젝트(CDP)에 공개된 2021년 배출량 자료로 업종 및 배출 항목별로 수집하여 비교분석을 진행하였다. 연구결과: Scope 3 내 각 Category별 배출량을 산정하고 공개한 기업일수록 배출량 공개 외 다른 평가요인에 대한 응답 또는 공개에 적극적이고 해당 기업들은 CDP 및 ESG 평가에서 높은 등급을 얻을 수 있었으며 배출량이 많은 기업일수록 Scope 3 산정 및 공개 수가 많은 것으로 나타났다. 또한 업종별 Scope 3 공개 수와 전체 중 각 Scope별 차지하는 비중의 상관관계는 일부 제조업종에서 유의한 차이가 있었다. 결론: Scope 3 공개 수와 기업 등급, 총 배출량은 비례함에 따라 Scope 3 공개 수 및 GHG 배출량이 많은 기업일수록 Scope 3 관리 수준이 높은 것으로 확인되었다. Scope 3 배출량 산정 및 공개를 토대로 효과적인 배출량 관리 및 감축 활동이 필요하다.

• 디지털산업정보학회논문지
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• 제17권4호
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• pp.209-229
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• 2021

Recently, the tourism industry faced a crisis due to COVID-19. Smart tourism that combines information and communication technology (ICT) is rapidly growing to overcome the crisis in the tourism industry. In order to revitalize the tourism industry after COVID-19, such as non-face-to-face and non-contact, smart tourism incorporating information and communication technology (ICT) is actively encouraged and promoted. The purpose of this study is to empirically verify how perceived pleasure, perceived awakening, and perceived domination, which are three important variables of emotional response theory, affect the intention to continue use through perceived usefulness, expectation, and satisfaction. The survey was conducted for two weeks from November 1 to 15, 2020. A total of 175 surveys were collected during the period and used for analysis. As a result of the study, first, perceived pleasure did not significantly affect perceived usefulness, expectation, satisfaction, and intention to continue use. Second, perceived awakening had a significant effect on expectations, but did not significantly affect perceived usefulness, satisfaction, and continued use intention. Third, perceived domination had a significant effect on perceived usefulness, expectation, and continued use intention. However, it did not significantly affect satisfaction. Fourth, perceived usefulness did not significantly affect satisfaction. Fifth, expectations had a significant effect on perceived usefulness and satisfaction. Sixth, satisfaction had a significant effect on the intention to continue use. Through this, companies and developers that provide online review content for aviation and hotels should know what part of the content is actually focused on and provide it to customers. In addition, content should be provided in consideration of the emotional aspects that aviation and hotel online review users feel while watching videos.