• 제목/요약/키워드: Sustainable Management

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A Study on Earnings Management in Companies Achieving Sustainability: Accruals-based and Real Earnings Management

  • JI, Sang-Hyun;OH, Han-Mo;YOON, Ki-Chang;AN, Sang-Bong
    • 유통과학연구
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    • 제17권9호
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    • pp.103-115
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    • 2019
  • Purpose - We attempted to verify the level of ethics of firms achieving sustainable management from the aspect of reliability of accounting information. Specifically, we evaluated the effects of sustainable management on accruals-based earning management (AEM) and real earning management (REM). Research design, data, and methodology - We employed the issuance of sustainability reports in addition to the indices of social responsibility and environmental-management evaluation of the Korea Corporate Governance Service in order to measure sustainability management. AEM was measured using discretionary accruals and calculated using the operant Jones model. Specifically, REM was measured using the methodology suggested by prior studies. The sample of our study consisted of 1,418 years of public listed firms in the Korea Stock Exchange from 2015 to 2017. Results - First, the level of AEM in firms achieving sustainable management was lower than the other. Second, the level of REM in these firms was lower than the other. Nonetheless, another analysis showed that the level of governance control affects the level of earning management and that the levels of AEM and REM were generally lower in firms achieving sustainable management than the others. Conclusions - We expected that firms achieving external ethics tend to have a higher level of internal ethics than others.

학습과 소통의 관점에서 본 기업의 지속가능성 추구: 현황과 가능성 (Pursuing Sustainability in Private Sector Focused on Learning and Communication)

  • 이선경;김남수;김찬국;장미정;주형선;권혜선
    • 한국환경교육학회지:환경교육
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    • 제24권2호
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    • pp.112-130
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    • 2011
  • The study is aimed to investigate the current status of ESD(Education for Sustainable Development) programs in private sector(businesses) carried out in Korea since UN DESD was launched in 2005, For this purpose we conducted a questionnaire survey and case studies on those companies who have supposedly pursued sustainability management Results of questionnaire surveys showed that those in charge of writing sustainability reports in companies had an extremely high understanding of SO, but were not well aware of ESD. These businesses started to pursue sustainable management due to global trends and decisions of CEOs, and most of them had divisions that took charge of or are responsible for sustainable management Sustainability issues that they mainly dealt with were corporate social responsibility, energy and climate change, but other issues were being covered, too. Internal stakeholders got involved in projects related to sustainability from the planning stage. Learning on sustainable management was primarily made through information delivery, and education programs were usually conducted for staff members and executives. Those who cooperated on their sustainable development projects were mostly local communities, universities, etc. They had few ESD programs that they directly developed and carried out, and few cases of ESD-related cooperation; and in those few cases, their partners were often elementary/middle/high schools and universities. Results of ESD case studies and questionnaire surveys showed that businesses dealt with various issues of sustainable development in addition to corporate social responsibility and diversified education programs were carried out inside these companies, Business themselves, therefore, need to be considered and researched in further detail as important targets of ESD as well as supporters or cooperation partners on ESD programme.

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지속가능한 수자원 개발과 관리를 평가하기 위한 지표 (Indicators for Evaluation of Sustainable Water Resources Development and Management)

  • 최시중;이동률
    • 한국수자원학회논문집
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    • 제38권9호
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    • pp.779-790
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    • 2005
  • 지속가능한 발전의 개념은 국제적으로 개발과 환경의 보전의 논쟁의 중심이 되고 있으며, 수자원 개발과 관리는 이들 논쟁에서 가장 중요한 부분을 차지하고 있다. 지속가능한 발전의 많은 개념이 제시되고 있지만 수자원 분야에서는 그 실행이 미비한 실정이다. 본 연구에서는 지속가능한 수자원개발과 관리에 대한 개념을 정립하고 이를 평가할 수 있는 지표에 대해 알아보았다. 또한 국내실정에 맞는 지표를 개발해 국내 수자원의 지속가능성을 평가하였으며, 국외에서 개발된 지표를 통해 국내 수자원 현황을 평가하였다.

생태 감사를 이용한 지속가능한 학교 에너지 관리 방안 연구 (A Study of Sustainable Energy Management through the Application of the Eco-Audit)

  • 남영숙
    • 한국환경교육학회지:환경교육
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    • 제19권3호
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    • pp.102-113
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    • 2006
  • The purpose of this study is to devise proper plans for sustainable energy management in schools through applying school eco-audit to energy field. This study is performed by literature review and the analysis of case study. This study analyzes the energy-saving model school according to the three cores of eco-audit such as school administration system, teaching-learning method, and ecological policy, and the result of the study is as followings. First, according to the analysis of school administration system for energy education programs, the participation of all the school staff is very low, and the democratic decision-making system is unsatisfactory. Second, according to the analysis of teaching-learning method, the program is mainly managed by teacher-oriented method not by learner-oriented one. The effect on the education of energy-saving program is a little improved in cognitive area, but is insufficient in affective area. Third, in the aspect of the ecological policy, the practical energy-saving effect in schools is unsatisfactory, and shows the difficulty of continuing application of the program. Consequently, it is desirable to integrate the energy-saving program with the eco-audit for sustainable energy management in schools. Implementation of the energy eco-audit in schools for the sustainable development education as teaching-learning method could achieve extended effect for the earth environmental conservation.

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EVALUATION OF SUSTAINABILITY OF CONSTRUCTION OPERATIONS: A FRAMEWORK FOR THE NEW ZEALAND CONSTRUCTION INDUSTRY

  • Jasper Mbachu
    • 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.

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지속가능한 이용을 위한 해양공간관리의 개념과 원칙에 대한 고찰 (Considering Concepts and Principles of Marine Spatial Management for Sustainable Use of Marine Resources)

  • 이문숙
    • Ocean and Polar Research
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    • 제33권4호
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    • pp.497-506
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    • 2011
  • The rapid industrial and technological development has made the human activities for the utilization of marine resources more complex. Marine spatial management is a space-based approach. It is a comprehensive and integrated management approach. The ultimate goal of marine spatial management is the "sustainable use" of marine resources. The partial approach is applied in the existing marine spatial management, mainly coastal zones which involves integrated approach. Also this showed various limitations including restricted mostly to coastal zones, and limitation to implementation tools. However, for marine spatial management to have a reasonable approach that attaches importance to the relationship between humans and the holistic ecosystem, it is important to internalize a central principle in marine spatial management that focuses on the sustainable use of marine resources. In the present study, four central principles are proposed that will eventually be applied through marine spatial management planning tools. These principles are 1) the establishment of a cooperative decision making and planning system that is based on stakeholder participation; 2) scientific assessment of the current status and impact on the basis of ecology, sociology, and economics; 3) reasonable and optimal spatial assignment based on the forecasting of future-use characteristics and environmental changes; and 4) ascribing importance to the implementation of the results of rational planning processes.

Consumer perceptions on sustainable practices implemented in foodservice organizations in Korea

  • Ju, Seyoung;Chang, Hyeja
    • Nutrition Research and Practice
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    • 제10권1호
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    • pp.108-114
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    • 2016
  • BACKGROUND/OBJECTIVES: Sustainable practices in foodservice organizations including commercial and noncommercial ones are critical to ensure the protection of the environment for the future. With the rapid growth of the foodservice industry, wiser usage of input sources such as food, utilities, and single use packaging should be reconsidered for future generations. Therefore, this study aims to investigate the customer's perceptions on sustainable practices and to identify the relationship among sustainable practices, social contribution and purchase intention. SUBJECTS/METHODS: The study was conducted using content analyses by reviewing articles on sustainable food service practices published domestically and abroad. Thereafter, data were collected with a face-to-face survey using a questionnaire and analyzed with factor analyses and multiple regressions. RESULTS: Sustainable practices classified with factor analysis consisted of 6 dimensions of green food material procurement, sustainable food preparation, green packaging, preservation of energy, waste management, and public relations on green activity, with a total of 25 green activities in foodservice operations. Consumers were not very familiar with the green activities implemented in the foodservice unit, with the lowest awareness of "green food material procurement (2.46 out of 5 points)", and the highest awareness of "green packaging (3.74)" and "waste management (3.28). The factors influencing the perception of social contribution by foodservice organizations among 6 sustainable practice dimensions were found to be public relations on green activity (${\beta}=0.154$), waste management (${\beta}=0.204$) and sustainable food preparation (${\beta}=0.183$). Green packaging (${\beta}=0.107$) and the social contribution of the foodservice organization (${\beta}=0.761$) had strong relationships with the image of the organization. The purchase intentions of customers was affected only by the foodservice image (${\beta}=0.775$). CONCLUSIONS: The results of this study suggest that sustainable practices by foodservice organization present a good image to customers and increase the awareness of valuable contributions that benefit the customer as well as the community.

Effects of campus dining sustainable practices on consumers' perception and behavioral intention in the United States

  • Borham Yoon ;Kyungyul Jun
    • Nutrition Research and Practice
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    • 제17권5호
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    • pp.1019-1027
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    • 2023
  • BACKGROUND/OBJECTIVES: Sustainability has become one of the top priorities in the foodservice industry. With an increase in consumer interest in sustainability and educational opportunities in higher education, it is important to know what sustainable practices are implemented in campus dining and how sustainable practices affect consumers' responses. This study aims to identify the key sustainable practices in the campus dining context, and investigate the relationship by applying the stimulus-organism-response framework to determine whether the key sustainable practices influence consumers' perception and behavioral intentions. SUBJECTS/METHODS: The self-administered online survey was distributed to college students in 8 dining halls at a large southeastern university in the United States from September 20-October 10, 2019. A total of 382 valid questionnaires were collected, and factor analysis and multiple regressions were utilized to test the research model. RESULTS: This study identified 4 dimensions of campus sustainability with a total of sustainable practices: sustainable food, waste management, energy/water conservation, and recycling/reuse. Three dimensions of sustainable campus practices (i.e., sustainable food, waste management, recycling/reuse) played a significant role in consumers forming a perceived value while energy/water conservation did not significantly influence the consumers' perceived value toward the campus dining. Waste management was identified as the most important practice to enhance consumers' perceived value (β = 0.330). Using sustainable food and recycling/reuse were ranked second and third, respectively (β = 0.262, β = 0.154). The findings confirmed the significant positive relationship between perceived value and revisit intentions. CONCLUSIONS: The findings support the inclusion of dining sustainability as a critical component in explaining college students' perceived value and revisit intention toward campus dining. Furthermore, this study provides practical implications for university administrators and foodservice operators to consider the key sustainable practices to meet the consumers' value and revisit intentions.

토지 관리를 위한 지속가능한 기술 (Sustainable Technology for Land Management)

  • 김영학
    • 지적과 국토정보
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    • 제47권2호
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    • pp.213-231
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    • 2017
  • 새로운 공간기술의 발달은 현 토지 관리의 효율성을 유지하면서 미래 토지 관리의 효율성뿐 만아니라 지속성까지도 고려할 수 있게 하고 있다. 이런 맥락에서 토지관리 및 지속성에 직면한 도전은 무엇이며, 양자의 관계는 어떻게 설정할 수 있는지? 토지 관리를 위한 지속가능한 기술은 무엇인지? 그리고 지속성의 도전과 기술을 어떻게 토지 관리를 위해 적용할 수 있는지? 등의 의문을 제기해 볼 수 있다. 따라서 본 연구는 토지 관리를 보다 더 효율적이고 지속적으로 유지관리하기 위한 지속가능한 기술을 조사 및 적용하여 지속가능한 토지 관리방향을 모색하는 것이다. 특히 지속가능성 및 토지 관리의 도전이라 할 수 있는 수용능력(capacity), 안전성(security), 정보기술자원(IT resource), 새로운 장치(new device), 표준(standards), 투명성(transparency), 자료의 접근(access to data) 등을 고려하여 토지 관리를 위한 지속가능한 기술을 기술하고 접근하고자 한다.

EVALUATING PRODUCTIVITY-AFFECTING FACTORS ON FINISHING WORKS IN HIGH-RISE HOUSING CONSTRUCTION

  • Chi-Joo Lee;Jae-Jun Kim;In-Suk Park;Sang-Hyo Lee;Yoon-Sun Lee
    • 국제학술발표논문집
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    • The 2th International Conference on Construction Engineering and Project Management
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    • pp.398-406
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    • 2007
  • Constructing high buildings is a global trend, and skyscrapers for residing are also increasing. But a period of works for finish construction is different depending on a company while a period of works for frame construction of skyscrapers for residing in the country is regular when considering a difference of a method of construction, and the increase of repeated construction for high buildings and number of related process for finish construction are stressing the importance of improving productivity through construction management and plan for works. Because there are many compositive factors affecting productivity other than technical factors, we should intensively study the way of improvement and prevention preferentially through analyzing factors affecting productivity. So in this study, we present important management factors for making systematic strategy and plan for improvement of productivity by finding factors affecting productivity depending on the degree of importance unifying factors affecting productivity of plan factor(internal factor of construction process) and management factor(outer factor of construction process).

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