• 동아시아경상학회지
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• 제11권4호
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• pp.11-18
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• 2023

Purpose - By filling the existing research hole and supplying a whole evaluation, this test wants to offer actionable insights for stakeholders navigating the intersection of sustainability and financial prosperity. Ultimately, this study contributes to the evolving speak on ESG, fostering a deeper comprehension of its implications for fostering sustainable economic increase. Research design, data, and methodology - Based on the numerous prior literature, the current study adopts a rigorous and systematic approach to discover the connection between Environmental, Social, and Governance (ESG) performance and its effect on a financial boom. The Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) method is the guiding framework for systematically accumulating and analyzing earlier research studies. Result: The finding of this study indicates that using ESG-pushed innovation, practitioners can force technological advancements inside their respective industries. By combining sustainability with research and improvement tasks, corporations can be leaders in selling economic boom through current, green solutions. Conclusion - In summary, this study concludes that embracing those findings in this study allows practitioners and managers to enhance their organization's easy regular, well-known traditional regular standard overall performance and undoubtedly contribute to a broader financial boom via leveraging the transformative strength of ESG necessities.

• Journal of Information Technology Applications and Management
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• 제21권3호
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• pp.119-133
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• 2014

Prior to the 2000s, internal control had not been among the high priority issues in the management's agenda. Since then, however, it has become one of the hottest issues, and has received a significant attention as the means of improving the transparency, sustainability, and competitiveness of a company. The objectives of this paper are to examine if there has been any noticeable changes in the level of internal controls of Korean companies before and after the 2010, and to analyze the underlying drivers and issues thereto. Accounting manipulation and moral hazard were among the factors to cause the Korean financial crisis in 1997 and 2008. Since then, the capital market has had a strong pressure on Korean companies to enhance the transparency of management and accounting while the government has made the laws, requirements, and recommendations to alleviate the moral hazard problems of management and enhance the accounting transparency. Both market and government have driven companies to put more priority on the reliability of financial reporting and the compliance of applicable laws and regulations. Thereby, the market and governmental forces has led companies to enhance the level of internal controls which contribute to the reliability of financial reporting and the compliance The pressure on companies to enhance the level of internal controls may be different across industries. The capital market and government experiencing the severe financial crisis in 1997 and 2008 put even more pressure on financial companies such as banks to upgrade the reliability of financial reporting and the compliance of regulations to the global level than on non-financial companies. A survey is performed on the changes in the level of internal controls of 54 major companies consisting of 10 financial and 44 non-financial companies in Korea. The survey results show that the average level of internal controls of Korean companies has noticeably improved and that the change in the level of control environment factor is higher than that of IT control factor. The analysis on the industry differences shows that financial companies increased the level of control environment factor more than non-financial companies did while non-financial companies upgraded the level of IT control factor more than financial companies did relatively. Among internal control categories, the most improved area since the economic crisis is "Risk Assessment." The global best practices for risk management have been developed primarily in the financial industry and then spread to other industries. The general level of control practices of Korean companies has been improving significantly, but still appears below the global advanced practices.

• 한국환경교육학회지:환경교육
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• 제21권4호
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• pp.1-11
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• 2008

The purpose of this study is to evaluate an environmental education model school and to devise proper plans for school management through the school eco-audit. The results of this study are as follows. Firstly, environmental education model school is analysed from view point of planning and executing. So that, environmental education model school put emphasis on executing rather than planning. It requires to emphasis planning, for example, establishing environment management system, ecological measures, environment reporting. Secondly, environmental education model school is in the incipient stage as the environment prevention. The preparation for planning is inefficient compared to the ecological pretest of school eco-audit. In the aspect of ecological measures and education, the participant of all the school staff is unsatisfactory. In conclusion, the school eco-audit could be presented as a key role for establishing basic organizational conditions, ecological measures and education for sustainable development, It is necessary to drive environmental education model school to achieve extended effect for sustainable society.

• 환경정책연구
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• 제13권1호
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• pp.25-47
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• 2014

여기에서는 CEP-CFP 간의 관련성 관련 연구들을 종합하고 체계적으로 분석해 보고 서로 다른 맥락에서 이루어진 연구들을 비교하여 조절변수를 찾아내기 위해 메타분석을 시도하였다. 연구결과를 보면 첫째, 다섯 가지 CEP척도는 모두 CFP척도와 양의 관련성을 보였으나 환경투자 척도는 유의하지 않았다. CFP척도는 모두 CEP와 정의 상관을 보여 주었다. 둘째, CEP-CFP 간의 관련성을 설명하는 조절변인을 확인하기 위한 메타분석의 결과는 측정방식과 분석(추정)모형은 CEP-CFP 간의 관계를 조절하였다. 반면에 출판년도, 시차변수의 포함 여부, 표본 크기, 학술지 종류는 조절변수로서의 역할을 수행하지 않았다.

• The Journal of Asian Finance, Economics and Business
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• 제7권8호
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• pp.509-518
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• 2020

This study investigates, first, whether the extent of corporate social and environmental responsibility disclosure (CSERD) differs between 2010 and 2014; second, whether government regulation affects the extent of CSERD; and, third, whether the CSERD is valued by investors. Content analysis method was used to extract 466 companies' annual reports to measure the extent of social and environmental responsibility disclosure based on the Global Reporting Initiative (GRI) checklist. Independent sample t-test and multivariate regression analysis were also conducted to test the differences of the extent of CSERD as well as determinants and consequence of CSERD. Our results show that the extent of CSERD in 2014 is 21.60 percent higher than in 2010 (13.39 percent). Government regulation has a significant effect on the extent of CSERD. This study also finds that market values positively CSER information disclosed by company. Given that government regulation has a positive impact, however, the findings of this study suggests that the extent of CSERD is still low. To enhance CSERD, government should continuously encourage companies to abide by the regulations as mandated. This study provides a more comprehensive insights of CSRED practices from an emerging country and the effect of government regulation in enhancing CSERD.

• 시스템엔지니어링학술지
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• 제19권2호
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• pp.1-17
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• 2023

This study aimed to examine the characteristics of ESG activities among major domestic companies in the carbon-emitting industry compared to industries with lower emissions, as ESG has emerged as a significant agenda across various industries. Departing from the traditional focus on the "why" of ESG, which primarily centers around financial performance, this research sought to uncover the "how" of effective ESG management in domestic companies. The analysis involved studying the sustainability reports of 124 companies using the Global Reporting Initiative (GRI) indicators and comparing high-emitting and non-high-emitting industries. The findings revealed industry-specific patterns in companies' ESG activities, providing valuable insights for future ESG evaluations and assessments. Furthermore, the advancement of rating analysis methods holds implications for ESG rating agencies and financial authorities in terms of policy-making.

• 한국환경복원기술학회지
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• 제26권2호
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• pp.1-11
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• 2023

By delivering effective, in-situ conservation of biodiversity, OECMs can contribute to sustaining existing biodiversity values and improving biodiversity conservation outcomes. In this study, for the reporting of OECMs required by Kunming-Montreal Global Biodiversity Framework, the site-level assessment of the Korea National Arboretum and Buffer Zones were conducted using the assessment tool of IUCN. The site-level assessment was carried out in three steps(step 1: screening, step 2 : consent for full assessment, step 3 : the full assessment). It was found that the criteria were satisfied except for the consent for full assessment, sustainability of governance and management arrangements, and the equity of governance and management. Although the governing authority, rights-holders or any other stakeholders could be identified, the step of acknowledging and agreeing to the full OECM assessment was not possible because the governance was not established. As a result of the assessment of equitable governance and management in the aspect of recognition, procedure, and distribution based on criterion(the equity of governance and management), it is judged that more specific measures are needed in the aspect of recognition. And in the aspect of procedure, there is no legal basis for participation in governance and collection of opinions, so it is judged that there is a limit to listening and reflecting the opinions of stakeholders. In the aspect of distribution, it is necessary to further confirm whether it provides direct benefits to rights-holders such as landowners in the region. And it is necessary to prepare specific criteria to assess the important biodiversity values. Therefore, in order to promote OECM reporting in the future, it is necessary to conduct detailed research on various types of governance establishment and operation plans that can establish the basis for recognizing and agreeing to OECM assessment, specific criteria and reasonable measures to judge equity, and important biodiversity value.

• 산업경영시스템학회지
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• 제46권1호
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• pp.1-14
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• 2023

This study is a leading case of empirical analysis of whether, when corporate stakeholders (government, investors, customers, managers, employees) put pressure on companies for ESG management, it affects the introduction and implementation of ESG activities (environmental, social, governance) and affects business performance. As for the research method, a sustainability report was published, and a web survey of Korea Research Inc. was conducted from May 10 to May 20, 2022 targeting ESG management managers of 192 companies, and analyzed through the PLS structural equation model. As a result of the study, it was found that the introduction and execution of ESG is closely influenced by the pressure from the government, investors, managers, and employees, and in particular, the internal pressure of current managers and executives and employees has a great impact on the introduction and implementation of environmental, social, and governance activities. In particular, although external pressure also has some influence, it is practical to suggest that strong internal pressure is necessary for continuous activities and performance. And, methodologically, the main activity indicators of the GRI Reporting Guidelines, which are the most representative ESG management indicators, were developed as a questionnaire, and reliability, validity, and model fit were secured through comparison with indicators of multiple systems and expert reviews. The limitations of this study are that more in-depth analysis by industry or size is possible when ESG management is mature and sufficient samples are secured, and complex ESG pressure factor modeling is possible when more diverse stakeholders are added.

• Asian Pacific Journal of Cancer Prevention
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• 제17권2호
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• pp.791-797
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• 2016

Background: Punjab state is particularly reporting a rising burden of cancer. A 'door to door cancer awareness and early detection campaign' was therefore launched in the Punjab covering about 2.67 million population, wherein after initial training accredited social health activists (ASHAs) and other health staff conducted a survey for early detection of cancer cases based on a twelve point clinical algorithm. Objective: To ascertain unit cost for undertaking a population-based cancer awareness and early detection campaign. Materials and Methods: Data were collected using bottom-up costing methods. Full economic costs of implementing the campaign from the health system perspective were calculated. Options to meet the likely demand for project activities were further evaluated to examine their worth from the point of view of long-term sustainability. Results: The campaign covered 97% of the state population. A total of 24,659 cases were suspected to have cancer and were referred to health facilities. At the state level, incidence and prevalence of cancer were found to be 90 and 216 per 100,000, respectively. Full economic cost of implementing the campaign in pilot district was USD 117,524. However, the financial cost was approximately USD 6,301. Start-up phase of campaign was more resource intensive (63% of total) than the implementation phase. The economic cost per person contacted and suspected by clinical algorithm was found to be USD 0.20 and USD 40 respectively. Cost per confirmed case under the campaign was 7,043 USD. Conclusions: The campaign was able to screen a reasonably large population. High to high economic cost points towards the fact that the opportunity cost of campaign put a significant burden on health system and other programs. However, generating awareness and early detection strategy adopted in this campaign seems promising in light of fact that organized screening is not in place in India and in many developing countries.

• 예술인문사회 융합 멀티미디어 논문지
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• 제7권5호
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• pp.369-379
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• 2017

본 연구는 대학생들이 주도적으로 학습역량을 강화하기 위해 참여하는 튜터링 프로그램 사례를 CIPP(Context-Input-Process-Product)모형을 통해 평가하고 분석함으로써 대학 튜터링 프로그램의 질적 개선을 목적으로 한다. 이를 위해 B대학교에서 2016년 2학기에 실시한 튜터링 프로그램에 참여한 학생 중 최종보고회에 참석한 학생 90명을 대상으로 튜터링 설문조사 및 만족도 조사를 실시하였다. 또한 튜터 49명을 대상으로 튜터중간간담회를 실시하였고 튜터링에 참여한 234명이 제출한 성찰일지를 분석하였다. 상황평가의 경우, 튜터링 프로그램의 필요성 측면에서, 투입평가의 경우, 인적·물적 자원의 적절성과 프로그램 기획의 적절성 측면에서, 과정평가의 경우, 교수학습활동 과정 측면에서, 산출평가의 경우, 영향력, 효과성, 지속가능성, 전이성의 측면에서 튜터링 프로그램을 평가하였다. 설문조사 평가결과, 상황평가 평균 4.05점, 투입평가 평균 3.88점, 과정평가 평균 4.08점, 산출평가 평균 3.92점으로 나타났다. 튜터 간담회 분석결과와 성찰일지 분석결과에서도 유사한 분석결과가 도출되었다. 학습자가 모든 평가항목에서 보통 이상의 수준으로 만족하고 있는 것으로 나타났으나 평가내용 중 상대적으로 낮은 평가점수 영역에 대해서는 구체적인 개선방안을 통한 프로그램의 개선이 필요하다.