• The Journal of Asian Finance, Economics and Business
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• 제8권2호
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• pp.903-909
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• 2021

The relationship between corporate social responsibility (CSR) and earnings management is still a debate. Several previous studies showed that CSR is a determinant of earnings management. Meanwhile, others revealed the reverse. Therefore, this study aims to investigate the effect of CSR disclosure on earnings management and the effect of earnings management on CSR disclosure. This study was conducted with mining companies listed on the Indonesia Stock Exchange (IDX) in the 2016-2019 period. The research data was analyzed using multiple linear regression analysis. The data is obtained from financial statements, annual reports, and sustainability reports. The results reveal that there is a positive relationship between CSR disclosure and earnings management. This study also shows that the relationship model of CSR disclosure and earnings management is recursive. This finding implies that CSR disclosure is a tool used by management to cover up unethical actions from stakeholders. These results verify the agency theory and opportunist hypothesis regarding the relationship between CSR and earnings management. The novelty of this study lies in highlighting the recursive model of the relationship between CSR and earnings management.

• 디지털산업정보학회논문지
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• 제19권4호
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• pp.179-192
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• 2023

ESG is the hottest topic in recent business management or business administration. In particular, with the release of the IPCC's 6th comprehensive report in 2023, environmental issues have been further raised around the world, and ESG management for sustainable and permanent companies is accelerating by improving social and governance structures, including the environment, and thereby enhancing corporate value. This case study is analyzed based on the theory of sustainable growth, creating shared value, and corporate social responsibility. This study focuses on the case of Samsung Biologics, which is pursuing sustainable growth and management through ESG management. Samsung Biologics is the first Korean company to win the "Terra Carta Seal" award, part of a sustainable market initiative to respond to climate change, and externally, it has acquired the Dow Jones Sustainability Index, acquired the KCGS ESG comprehensive evaluation A grade, acquired the CDP B grade, and acquired the EcoVadis Gold grade. It has joined the Sustainable Market Initiative launched by King Charles III since the World Economic Forum in 2020 to chair the Supply Chain. It has joined RE100, TCFD, and UN Global Compact to lead sustainable management through ESG activities. Therefore, we would like to take a practical approach to ESG management strategies for sustainable growth through the example of this company.

• 한국비블리아학회지
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• 제25권3호
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• pp.191-214
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• 2014

본 연구는 한국교육학술정보원(KERIS)이 운영하는 학술정보통계시스템(rinfo.kr)의 2010-2013년간 대학도서관통계를 대상으로 지속가능성에 기반한 경영자원 확보를 성과요소로 한 탐색적 통계분석을 목표로 한다. 이를 위해 선행되는 영향요소 및 후행되는 성과요소를 고려하고 규모 및 사회경제적인 외부변인들을 통제하기 위한 변화율 중심의 변수를 산출하는 전처리 방법을 통계에 적용하였으며, 이를 통한 변수를 대상으로 요인분석과 회귀분석을 실시하였다. 요인분석 결과 13개의 요인을 추출할 수 있었으며, 회귀분석 결과 대학도서관 경영자원 확보에 영향을 미치는 변수를 확인하였다. 분석결과를 바탕으로 극단값의 문제, 변수 간 낮은 상관성, 그리고 낮은 효과크기를 배경으로 한 새로운 변수의 개발을 논의하였다. 본 연구를 통해 지속가능성에 기반한 대학도서관의 통계체계, 평가, 나아가 경영에 대한 논의가 확산되기를 기대한다.

• 기술혁신학회지
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• 제22권1호
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• pp.1-27
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• 2019

이 연구는 '사회적 도전과제 대응과 지속가능한 발전을 지향하는 출연(연)으로의 전환'의 관점에서 출연(연)의 변화를 논의한다. 이를 위해 출연(연)에서 이루어지는 사회문제 해결형 연구개발을 전환실험으로 파악하여 그것의 진행과정을 살펴본다. 포커스 그룹 인터뷰 방식을 활용해서 시스템 전환의 틀에서 출연(연)의 사회문제 해결형 연구개발에 대한 인식, 연구개발의 진행과정, 그 문제점과 대응방향을 검토했다. 인터뷰 결과를 요약하면, 현재 전환의 필요성이 논의되고 전환실험이 소규모로 진행되고 있지만 아직 기존 틀에서 실험들이 진행되고 있다. 전환을 촉진하기 위해서는 출연(연) 내부로부터 진행되는 전환실험과 비전 형성작업이 필요하다.

• 헤리티지:역사와 과학
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• 제49권3호
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• pp.210-223
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• 2016

본연구는 한국에서도 이제 지속가능한 발전과 역사문화환경의 관계를 설정하려는 노력이 필요하다는 인식을 토대로 이와 관련되는 사례를 영국을 중심으로 분석하였다. 이러한 분석에 의하면, 지속가능한 발전을 위한 환경 사회 경제적 목표의 통합을 위해서는 지속가능성의 전체론적인 입장은 불가피한 것이다. 앞으로 한국에서도 이러한 전체론적 입장을 유산 또는 문화재 관리의 실제에 침투시키는 것이 중대한 도전이 되어야 할 것이다. 지속가능성은 단순히 물리적 자원에만 적용되는 원리가 아니라 역사환경의 보호에 통합적으로 접근하는 원리로 삼아야 한다. 역사환경의 관리는 우선적으로 지방의 생활을 반영하고 삶의 질을 향상시키며 지방의 정체성, 다양성, 생기를 배양하는데 목표를 두어야 한다. 그러면서도 동시에 재생이 불가능한 유산 자산을 최대한 보호하며 유산자산의 집단적 책무를 발전시키는데 목표를 두어야 한다. 그리고 끝으로 역사환경을 포함한 유산을 보전하는 목표를 지속가능한 발전이라는 목표와 통합시키는 정책의 견실한 골조를 구축해야 한다.

• Architectural research
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• 제21권2호
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• pp.41-48
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• 2019

The purpose of this study is to research and development of 'Korea B(Benefit)-impact Model' for Sustainable Development. A concept evaluation model is 'B(Benefit)-impact model' in U.S.A. We use the results of surveys that examined the importance of social value issues to stakeholders in Korea to implement the benefit-impact model in Korea. In particular, in this paper, we use the KSI(Korean Sustainability Index) survey data conducted by the Korea Standards Association to evaluate the social value of the construction industry for representative stakeholders in the construction industry. The social value pool and the activity indicator pool used for the survey are created based on relevant International Standards; ISO 26000, ISO 14001, ISO 37001. As a result, Korea B-impact model for construction industry included the following five core social value issues; Strengthen transparency of corporate management, Ensure fair employment and employment relations, Efforts to prevent corruption, Conduct fair competition, Efforts to prevent environmental pollution. In addition, the US B-impact model has three limitations. First, it is unclear whether the key indicators have been derived while considering all issues of social value. Second, US B-impact model indicators are developed by the social responsibility experts, so it is necessary to review by stakeholders in each industry. Finally, it would be more effective for companies to use the B-impact model index as a more detailed activity indicator. When developing a Korea B-impact model, the following methods are used to supplement it. First, we reviewed all social value issues using international standards. Secondly, we used the KSI(Korean Sustainability index) survey results to derive the importance of the social value issue of construction industry in Korea. Finally, we have clearly matched the activity indicators by social value core issues based on the GRI Standard so that companies can actually use the Korea B-impact model for the construction sector. The detailed development stages and results of this study are as follows;.

• Journal of Korea Trade
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• 제27권3호
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• pp.87-102
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• 2023

Purpose - Although the importance and necessity of "sustainable supply chain management (SCM)" is emphasized, it is often not realized due to conflicting results, the long time required, and large-scale changes brought about by sustainability. This study used the innovation resistance model to confirm the influence of sustainable SCM innovation resistance factors and dynamic capabilities on adoption intentions. This approach made it possible to understand the factors that hinder adoption of sustainability practices and to identify the relationships among influencing factors. It should also help to establish effective policies or strategies. Design/methodology - Through a literature review, the characteristics of sustainable SCM were classified into relative advantage, compatibility, perceived risk, and complexity. The effects of these innovation characteristics on innovation resistance in sustainable SCM and the effects of innovation resistance on adoption intentions were confirmed. In addition, the effects of SCM capabilities on innovation resistance and adoption intentions were analyzed, and the mediating effect of innovation resistance was analyzed. Findings - Compatibility, perceived risk, and flexibility had significant effects on innovation resistance. In turn, innovation resistance had a significant effect on adoption intention, and flexibility had a significant effect on intention to adopt. A partial mediating effect of resistance to innovation was confirmed. Originality/value - Although many previous studies have acknowledged trade-offs with sustainability, most sustainable SCM studies dealt with the correlations among positive drivers of adoption, practices, and performance. This study confirmed the process of accepting sustainable SCM innovation in a single model and is expected to serve as a cornerstone for future sustainable SCM adoption studies. In addition, our findings should help establish effective policies or strategies to activate SSCM adoption by identifying the factors that hinder the adoption of sustainable SCM.

• 보건행정학회지
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• 제31권4호
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• pp.399-408
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• 2021

The emergency medical service system in Korea was built upon the Emergency Medical Service Act, 1995 to respond adequately to be much in demand for emergency medical services. In addition, the government recognized the importance of the trauma care system and set out to plan for the designation and establishment of the regional trauma center by 2012. This study aimed to investigate features of quality management and trauma fee schedule on better understanding of trauma care system. First, quality management of the regional trauma center has been implemented by several quality programs involved in quality assessment, committee on trauma quality management, and mortality and morbidity conference. Second, the trauma fee schedule has reflected a specific quality of severe traumatic conditions and added the result to it, which are graded A, B, and C according to quality assessment. Although the government has contributed to instituting a trauma quality assessment program and trauma fee schedule for the regional trauma center, it could not lead to such a fixed standard for quality management of them. Therefore, it will promote discussion on the sustainability of the regional trauma center that requires reducing preventable trauma death rate and the way to apply comprehensive quality management.

• 한국항공운항학회지
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• 제13권2호
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• pp.35-47
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• 2005

Recently, all organizations are experiencing a newly changed standard for their competitiveness. One of the elements in the standard is the sustainable reputation or responsibility. Thus excellent corporations have reinforced not only economic prosperity but also environmental and social responsibilities, which results in the appearance of sustainable reputation or responsibility management. At this point, this paper have nominated assessment factors which will contribute to the sustainable reputation competitiveness in Incheon International Airport Corporation.

• Advances in concrete construction
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• 제10권5호
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• pp.369-379
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• 2020

Reduction of disposal of waste materials due to construction demolition has become a great concern in recent decades. The research work presents the hardened properties of concrete where the partial substitution of recycled coarse aggregate with natural aggregate in amount of 0%, 10%, 30% and 50%. By using different mixed proportions, fresh and hardened properties of concrete were conducted for this investigation. These properties were compared with control concrete. It can be seen that all of the hardened properties of concrete were decreased with the increasing percentage of recycled aggregate in concrete mixes. It was noticed that up to 30% recycled aggregate replacement can be yielded the optimum strength when it used in normal concrete. Finally, it can be said that disposed recycled concrete utilizing as a partial replacement in natural aggregate is a great way to reuse and reduce environmental hazards which achieve sustainability approach in the construction industry.