JI, Sang-Hyun;OH, Han-Mo;YOON, Ki-Chang;AN, Sang-Bong
Journal of Distribution Science
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v.17
no.9
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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.
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.
A concept of sustainable development has become a major concern in international debate on water resources development and environmental conservation. Although sustainable water resources development and management takes a significant amount of concern in the development research, its applicability has not been insufficient in practices. The purpose of this study is to address a definition of sustainable water resources development and management and to illustrate relevant indicators. The study has also attempted to develop localized indicators hence to assess an availability of water resources development and management and to evaluate the water resources in Korea with the indicators which have been developed in other countries.
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.
International conference on construction engineering and project management
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2009.05a
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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.
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.
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.
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.
The development of new spatial technologies enables sustainability as well as the efficiency of future land management while maintaining the efficiency of current land management. In this context, what are the challenges facing land management and sustainability, how can set the relationship between the land management and sustainability? What is sustainable technology for land management? And how can sustainability challenges and technologies be applied to land management? and so on. Therefore, this study is to search sustainable land management direction by investigating and applying sustainable technologies for more efficient and continuous maintenance of land management. To describe and approach sustainable technologies for land management, in particular, capacity, security, IT resource, new device, standards, transparency, and data, access to data and so on that can be considered as the challenges of sustainability and land management.
Chi-Joo Lee;Jae-Jun Kim;In-Suk Park;Sang-Hyo Lee;Yoon-Sun Lee
International conference on construction engineering and project management
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2007.03a
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pp.398-406
/
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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