• Journal of the Korea Safety Management & Science
• /
• v.11 no.4
• /
• pp.1-6
• /
• 2009

This study was evaluated the indicators of GRI guideline LA6-LA9 for industrial safety sanitation field on 22 domestic sustainable management reports and 46 overseas reports published by companies in 2007 and 2008, was developed new indicators with emphasis on industrial safety sanitation act, and was assessed whether they are released. As a result, LA6(Percent of total workforce represented in formal joint management-work health and safety committees that help monitor and advise on occupational health and safety programs) was evaluated highest in release ratio on whether to release the reports by each indicator of industrial safety sanitation field using domestic sustainable management report GRI guideline, and in the case of overseas companies, it was evaluated that there is no companies that release all from LA6 through LA9 among GRI guideline, but it was grasped that the ratio of partial release is high. As for the release of indicators was developed with the use of industrial safety sanitation act of 22 domestic companies, the release of indicator No. 1(report and industrial disaster record) and 10(health diagnosis) of industrial safety sanitation act was high. This study is meaningful in that it analyzed the industrial safety sanitation field of sustainable management report(CSR) that has not been attempted so far with the use of new indicators developed with emphasis on GRI guideline and industrial safety sanitation act.

• 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.

• Journal of the Korean Institute of Intelligent Systems
• /
• v.18 no.6
• /
• pp.826-831
• /
• 2008

In this paper, an evaluation model of disaster management system which is developed by using GRI G3 version and BCP process for the sustainability management of small and middle enterprises was proposed. The proposed evaluation model can be used to evaluate the disaster management system directly, and to establish the disaster management system as an index. Also, the rules obtained by pattern analysis using fuzzy ID3 for the proposed evaluation model are expected to use the guideline effectively for self evaluation in the small and middle enterprises.

• Land and Housing Review
• /
• v.2 no.4
• /
• pp.325-344
• /
• 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.

• Journal of Korean Society for Quality Management
• /
• v.35 no.3
• /
• pp.47-54
• /
• 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.

• Journal of the Korean Institute of Intelligent Systems
• /
• v.25 no.3
• /
• pp.287-292
• /
• 2015

The aim of this study was to provide a method to assume the value of the continuous and possible management part to investigate the relationship between component of evaluation of Disaster Management and Sustainability Management in enterprise by obtaining Fuzzy Relation Matrix in view of necessity and possibility when there are new data. The index of Disaster Management was yielded from 100 small and medium-sized enterprises for 4 component of evaluations of based on ISO standard, and that of Sustainability Management was obtained from same enterprises for 6 component of evaluations in GRI G4 version of Sustainability Management guideline. The above results suggest that this model is significant by using 80 data as a training data and 20 data as a checking data from the 100 data obtained in this study.