지속가능경영을 위한 글로벌 표준의 특성분석
Characteristics Analysis of Global Standards for Sustainable Management
김호균(동의대학교); 정홍진(동의대학교); 박동준(부경대학교)
15권 1호, 189~204쪽
초록
Recently "social responsibility" and "corporate sustainability" emerge by embodying ESSD (Environmentally Sound and Sustainable Development) concept. A number of companies are faced with a management system that stands on triple bottom line - Efficiency, Environment, and Sociality. The companies which are promoting the sustainable management are actively publishing sustainability reports in order to establish CSM(Corporate Sustainable Management) effects such as the transparent management, the impressed management, the value management and the creative management. The most typical sustainability standards are UN global compact, GRI(Global Reporting Initiative), and ISO 26000. ISO 26000 will be expected to be published in 2010. In this article, the characteristics of three global standards are compared and analyzed. We also present GRI report trend.
Abstract
Recently "social responsibility" and "corporate sustainability" emerge by embodying ESSD (Environmentally Sound and Sustainable Development) concept. A number of companies are faced with a management system that stands on triple bottom line - Efficiency, Environment, and Sociality. The companies which are promoting the sustainable management are actively publishing sustainability reports in order to establish CSM(Corporate Sustainable Management) effects such as the transparent management, the impressed management, the value management and the creative management. The most typical sustainability standards are UN global compact, GRI(Global Reporting Initiative), and ISO 26000. ISO 26000 will be expected to be published in 2010. In this article, the characteristics of three global standards are compared and analyzed. We also present GRI report trend.
- 발행기관:
- 한국경영공학회
- 분류:
- 산업공학