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지속가능경영을 위한 환경원가 측정모델에 관한 연구

지속가능경영을 위한 환경원가 측정모델에 관한 연구

Material type
학위논문
Personal Author
최상렬
Title Statement
지속가능경영을 위한 환경원가 측정모델에 관한 연구 / 최상렬.
Publication, Distribution, etc
서울 :   고려대학교 경영정보대학원 ,   2009.  
Physical Medium
iv, 122 p. : 삽도 ; 26 cm.
기타형태 저록
지속가능경영을 위한 환경원가 측정모델에 관한 연구   (DCOLL211009)000000008863  
학위논문주기
학위논문(석사)-- 고려대학교 경영정보대학원 : 회계재무전공 , 2009.8.
학과코드
0510   6K05   38  
General Note
부록: 설문지 협조인사 및 설문내용  
지도교수: 김영규  
Bibliography, Etc. Note
참고문헌 : p. 118-122
이용가능한 다른형태자료
PDF 파일로도 이용가능   Requires PDF file reader(application/pdf)  
비통제주제어
환경회계 ,,
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090 ▼a 0510 ▼b 6K05 ▼c 38
100 1 ▼a 최상렬
245 1 0 ▼a 지속가능경영을 위한 환경원가 측정모델에 관한 연구 / ▼d 최상렬.
260 ▼a 서울 : ▼b 고려대학교 경영정보대학원 , ▼c 2009.
300 ▼a iv, 122 p. : ▼b 삽도 ; ▼c 26 cm.
500 ▼a 부록: 설문지 협조인사 및 설문내용
500 ▼a 지도교수: 김영규
502 0 ▼a 학위논문(석사)-- ▼b 고려대학교 경영정보대학원 : ▼c 회계재무전공 , ▼d 2009.8.
504 ▼a 참고문헌 : p. 118-122
530 ▼a PDF 파일로도 이용가능 ▼c Requires PDF file reader(application/pdf)
653 ▼a 환경회계
776 0 ▼t 지속가능경영을 위한 환경원가 측정모델에 관한 연구 ▼w (DCOLL211009)000000008863
900 1 ▼a 김영규 , ▼e 지도교수
945 ▼a KINS

Electronic Information

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지속가능경영을 위한 환경원가 측정모델에 관한 연구 (107회 열람)
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No. 1 Location Centennial Digital Library/Thesis/ Call Number 0510 6K05 38 Accession No. 163050354 Availability Available Due Date Make a Reservation Service B M
No. 2 Location Centennial Digital Library/Thesis/ Call Number 0510 6K05 38 Accession No. 163050355 Availability Available Due Date Make a Reservation Service B M
No. 3 Location Sejong Academic Information Center/Stacks(Thesis)/ Call Number 0510 6K05 38 Accession No. 153057678 Availability Available Due Date Make a Reservation Service
No. Location Call Number Accession No. Availability Due Date Make a Reservation Service
No. 1 Location Centennial Digital Library/Thesis/ Call Number 0510 6K05 38 Accession No. 163050354 Availability Available Due Date Make a Reservation Service B M
No. 2 Location Centennial Digital Library/Thesis/ Call Number 0510 6K05 38 Accession No. 163050355 Availability Available Due Date Make a Reservation Service B M
No. Location Call Number Accession No. Availability Due Date Make a Reservation Service
No. 1 Location Sejong Academic Information Center/Stacks(Thesis)/ Call Number 0510 6K05 38 Accession No. 153057678 Availability Available Due Date Make a Reservation Service

Contents information

Abstract

                      ABSTRACT
    

        In recent times, climate change, destruction of the natural environment and other ecological issues have raised questions about the Earth's sustainability. This, in turn, has put great emphasis on corporate social responsibility (CSR), and has sparked a movement for sustainable growth--the pursuit of harmony between corporate profits and 'other' issues such as environmental responsibility, transparent management and social contributions.

It has also become clear that neither a country nor a corporation can sustain steady growth without supplementing its efforts with methods to conserve and protect the environment; this is evidenced by the increasingly competitive efforts by developed countries to stake claims in green load markets such as carbon dioxide emissions, reusable energy, etc. These phenomena make it unmistakably clear that the role of environmental considerations and management will only increase in the future.

Traditional accounting methods lump environmental costs under other costs for raw materials, which spreads the costs over various departments and products, making it difficult to nail down exactly what the incurred costs are. The traditional methods also contain other limitations; as an example, all costs pertaining to air, water and earth pollution are not reflected in production costs.

As investors and interest groups begin stressing the importance of environmental preservation, costs to reduce pollution and environmental destruction will increase, making it difficult to simply lump the said costs under various other costs; this means that without considering the environmental costs, management and accounting cannot make optimal decisions. Additionally, international agreements and governmental controls on environmental conservation will significantly impact corporations' ability to export and produce products, as well as costs for raw materials. These happenings may either restrict certain corporate practices or increase raw material costs to the point that they can no longer be written off.

These developments have raised the importance of environmental management and accounting. Environmental management and accounting focuses on managing and tracking internal costs related to environmental considerations and regulations, and collects, organizes and supplies such data to management so that optimal business decisions may be made. Mainly, it seeks to divulge hidden or wrongly distributed environmental costs and place them back where they should be, providing decision-makers with more accurate data, which would in turn lead to more sustainable growth.

This report looks through the literature to observe the current methods of environmental accounting and measurement of environmental costs. It also seeks to explain the justifications for implementing environmental accounting, and contains survey data which analyzes the awareness and reality of environmental accounting amongst Korean corporations.

Specifically, on Chapter Ⅳ there included are analyses of FCA/TCAs, UNDSD‘s and Forum for the Future's Cost Accounting, Japanese LIME, MFCA and Emergy Cost Accounting systems in order to determine exactly how to measure environmental costs.

The conclusion of the report is that the necessity of integrated methods for measurement of environmental impacts, and environmental management and accounting which suits the local corporate culture is desperately required, and that sustainability reports and environmental reports currently filed by corporations should not simply be PR material for governments and investors, but should be the product of a practical environmental management practice.

If environmental consequences of corporate practices are excluded from corporate accounting, decisions which are harmful to the environment may be carried out indiscriminately, reducing corporate environmental awareness and possibly encouraging environmentally destructive behavior, leading to unsustainable growth. It is of paramount significance to make corporations aware of the fact that environmentally friendly management will, in the long run, ultimately benefit the corporation and will create new, previously unavailable markets related to the environment, providing fuel for further development. In order for such things to happen, a change towards "greener" corporate management and accounting practices is necessary.

Al Gore, in his 1996 report "Ecology and the Human Spirit: Earth in the Balance," stated that environmental preservation is not a shackle that saps the profits of a corporation, but is an impetus for the creation of new markets and increased profits. For Gore's statement to be true, sustained research and effort into researching the optimal balance of corporate profit and environmental preservation ("green growth") is necessary. These efforts cannot be made without support from not just corporations and academia, but governments as well.