• The Journal of Asian Finance, Economics and Business
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• 제8권3호
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• pp.1073-1081
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• 2021

When firms have higher environmental performance, they can provide sustainable business that allows firms to build the value of credibility and ethics, higher reputation, higher productivity, and lower costs. The advantages of environmental responsibilities help firms to maintain their earnings level over a long-term period. This research aims to examine the effect of environmental performance on earnings persistence. Research samples include 413 manufacturing firms-years listed in the Indonesian Stock Exchange and the PROPER evaluation in 2013-2019. Environmental performance is measured by PROPER evaluation rating. The result shows that environmental performance has a positive effect on earnings persistence. The advantage of environmental responsibilities allows firms to enjoy performance sustainability and persistence in a long-term period, not only periodically. Also, the positive effect of environmental performance on earnings persistence occurs more in the environmentally sensitive industry than non-sensitive ones. Since an environmentally-sensitive industry brings more environmental damage, higher environmental performance is more valuable to provide sustainability. This research has limitations to use all the Indonesian Stock Exchange-listed firms since not all firms participate in the PROPER evaluation. This research implies firms' management should maintain earnings persistence and sustainability by implementing higher-quality environmental responsibility, especially for firms in an environmentally-sensitive industry.

• 한국프랜차이즈경영연구
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• 제12권2호
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• pp.23-33
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• 2021

Purpose: The purpose of this study is to provide basic data such as development of sustainable support policies and performance management evaluation to support sustainable management of domestic franchises by deriving the sustainable growth cycle of domestic franchises. Research design, data, and methodology: This study is based on systematic review study. We combined search terms such as "Start-up", "Sustainability" and "Success" with four databases, RISS, KISS, e-article and DBpia and searched a total of 1,219 articles published by April 21, 2021. In the process, 35 studies were selected and analyzed after an expert review, excluding documents whose overlapping documents, gray zones (e.g., reports, conference presentations, etc.), degree papers, foreign language literature, and dependent variables were not related to the Sustainability factors. Using ERIS model, which is applied to research on the results of startup, and the franchise's growth cycle, which reflects the growth stage of franchises, we analyzed the factors behind the sustainability of franchise. Result: The results of the study are as follows. First, research on the sustainability of franchise has continued since 2009 in Korea, and has been conducted in various fields such as social welfare in addition to venture, start-up and management. Second, sustainability factors of franchise were analyzed from the ERIS performance model indicating the performance of venture, and the 68 subfactors were derived. Third, it is confirmed that there are important factors that affect the sustainable growth of franchise startups in each franchise's growth cycle. Conclusions: It is significant that through this study, we provided better understanding of the factors that sustain sustainability of franchises, policy suggestions, and presented the direction of future study. Theoretical suggestion is that the main reason for the continuous growth of franchise in each domestic franchise is based on the ERIS performance model. The practical implication is that the headquarters and Franchisor can use it to establish and evaluate performance indicators based on the business growth cycle. The results of this study are expected to be used as basic data for development and performance management evaluation of franchise start-up support policies to support the sustainable management of domestic franchises.

• 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.

• 국제학술발표논문집
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• The 3th International Conference on Construction Engineering and Project Management
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• pp.302-309
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• 2009

The effectiveness of Building Information Modeling (BIM) tools and processes has been recognized by the industry and owners are beginning to adopt Triple Bottom Line accounting practices, to enhance economic performance and environmental and social performance. However, the widespread and practical application of Green BIM remains largely unrealized. The authors identify that lack of understanding of the applicability of sustainability metrics to BIM design process is a significant barrier to this adoption. Through literature review this paper outlines the various sustainability metrics available to construction and elaborates on the potential of BIM for sustainable design. The paper maps and correlates applicable concepts of sustainability evaluation systems to BIM and describes the constraints in current BIM tools.

• 대한안전경영과학회지
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• 제19권3호
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• pp.81-87
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• 2017

Performance evaluation has been done using financial indices which are generally regarded as inappropriate for the organizations which are innovative and progressive. Thus, the Balanced Scorecard(BSC) was developed considering long term performance and invisible performance. This BSC has four perspectives of finance, customer, internal operation, and learning. Based on the BSC, a new BSC has been derived with a fifth view of environmental and social perspective, which is now called as a Sustainability BSC. In this study, we evaluated Green IT initiatives using the Sustainability BSC. The initiatives are categorized as RFID, telepresence, paperless office, logistics management etc. The initiatives were evaluated from the view of five perspectives, resulting in high cor relationships among finance, internal operation, and environmental and social perspectives. Namely, good initiatives from the view of environmental/social perspective are also evaluated as good from the view of finance and internal operation perspectives. In this study, we recommend organizations to introduce Green IT initiatives by showing how Green IT initiatives have contributed to the organizations.

• 국제학술발표논문집
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• The 3th International Conference on Construction Engineering and Project Management
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• pp.550-557
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• 2009

The concepts of 'sustainable development', 'sustainable construction' and 'green building' have been elevated to priority levels in all types and phases of construction project development worldwide. Consultants and contractors are now required to seriously consider the impact of their operations on the natural environment and the society, and consequently adopt sustainable construction practices in the development process to minimize and mitigate the negative impacts of their activities. However, existing sustainability rating tools apply to the design, post-construction and operation phases of a building; no tool exists for the rating of the performance of the contractor or the project team at the construction phase. This study aimed to develop a model for evaluating the sustainability of construction operations, drawing on the global best practice standards on sustainability. Practical applications of the model were carried out through case studies to evaluate the performances of fifteen construction firms in New Zealand. The developed model and the outcomes of the case studies were presented, including potential areas of weaknesses, strengths, constraints to achievement or adoption of sustainable construction practices and areas for improvement in the operations of the firms. The successful application of the developed model in practice shows its usefulness and ease of application. It is therefore recommended for adoption as a simple but effective system for measuring and reporting on sustainability performance or sustainability of construction operations of firms in New Zealand and elsewhere.

• KIEAE Journal
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• 제13권2호
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• pp.141-149
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• 2013

This paper aims to provide pragmatic application guidelines of the interior finish materials for apartment houses with newly-established evaluation methodology of the sustainable degree of interior products. With reference to the standards and criteria of domestic eco-labeling accreditation schemes for sustainable products in the area of architecture which focus on the sustainable elements classified as the health, recyclability, durability, and energy efficiency, in this study, a systematic evaluation method has been established for interior finish products with quantifiable indicators for sustainable performance. Base on the evaluation system introduced here, most interior finish products can be classified into a database and applied effectively to the realities from the perspective of the sustainability. There are the necessities of enforcement issues with the idea of revising or taking remedial measures of the current performance criteria of domestic eco-labeling accreditation to bolster their reliability. As well as already-commercialized products, hereafter, continued efforts are needed to control the whole process of manufacturing new interior finish products from their designing, constructing, consuming, recycling and to dismantling in terms of sustainability, which promises more pragmatic follow-up measures for the detail embodiment of the environment-friendly spaces.

• 한국건설관리학회논문집
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• 제8권4호
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• pp.128-136
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• 2007

1997년 교토의정서 체결과 같은 국제적 차원의 환경관련 규제와 관심이 고조됨에 따라, 많은 연구들이 효과적으로 친환경성을 평가할 수 있는 도구나 기술의 필요성을 강조해왔다. 본 연구는 건설 프로젝트의 친환경성을 평가하는 도구의 일환으로 건설현장의 폐기물 관리 성과 평가 툴을 구축하고자 한다. 이 평가 툴의 목적은 폐기물 저감 및 재활용 확대 측면에서 건설현장의 폐기물 관리 성과가 어느 정도 수준인지 정량적으로 평가하는 것이다. 본 연구에서는 평가 툴을 구축하기 위한 기반으로서, 선행연구에서 파악된 폐기물 관리 성과 요인의 성과 수준을 정량적으로 산정하기 위해 전문가 면담 및 설문을 통해 각 요인별 관리 행위 수준과 이들의 중요도를 파악하였다. 또한, 선행연구에서 제시한 평가 툴 구축 개념을 기반으로 실질적으로 전산화된 평가 툴을 개발하여 개별 건설현장 차원에서의 평가가 용이하도록 했다. 특히, 평가의 결과로서 제시되는 최종지표(TI) 및 지표등급(IR)은 건설현장의 폐기물 관리 수준을 정량적으로 비교 평가할 수 있는 기준이 될 수 있다. 폐기물 관리 성과 평가 툴은 건설현장의 폐기물 관리효과를 증진시키기 원하는 시공자 측면뿐만 아니라, 발주자 측면에서도 일정정도의 폐기물 관리수준을 객관적으로 요구할 수 있으므로 그 활용범위가 넓을 것으로 판단된다. 실제 현장에서의 적용가능성과 신뢰도를 검증하는 등의 세부적인 연구가 뒤따른다면 보다 효과적인 건설폐기물 관리방안이 될 수 있을 것이다.

• 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.

• Architectural research
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• 제14권1호
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• pp.35-44
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• 2012

Build-Transfer-Lease (BTL) was introduced to the domestic construction market in 2005. Now, seven years later, the BTL model is most active for educational facilities. In 2011, 93 educational facility projects entered the maintenance stage. Considering the characteristics of today's BTL projects for educational facilities, the main issues are the initial performance and maintenance of educational facilities and the service-providing status for the 20-year operational management period, in relation to providing safety and convenience to students, the facility users. Seeking a solution, local education offices and departments in charge of BTL under the Ministry of Education, Science, and Technology have been exploring various methods of evaluating operational maintenance performance from various perspectives. For educational facility BTL projects, however, the appropriateness of initial operation performance evaluation, rather than considering the 20-year operational management period, is controversial in regards to sustainability. On this account, performance evaluation items in four areas-operational maintenance evaluation, facility performance status evaluation, maintenance subject evaluation, and sustainable change response evaluation-should be extracted. An indicator of facility performance evaluation is presented in this study through an AHP survey targeting experts, as part of establishing an operation performance evaluation system for educational facility BTL projects.