환경경영활동이 환경성과와 경영성과에 미치는 영향

This empirical study classifies performance of environmental management activities from an environmental perspective and from an economic perspective. This study then analyzes the systematic relationships between environmental management activities, environmental performance and business performance. Environmental management activities are classified as activities of environmental management improvement and those of reaction to environmental regulations. Environmental performance is measured by internal and external environmental performance, and business performance includes both financial and non－financial outcomes. According to the results of this study, activities of environmental management improvement give significantly positive effect on both internal and external environmental performance. Activities of reaction to environmental regulations are analyzed to give no significant effect on environmental performance. Direct Effect of activities of environmental management improvement on business performance is not significant. Activities of reaction to environmental regulations give negatively significant effect on performance. However, activities of environmental management improvement give significantly positive effect on business performance due mainly to significantly indirect effect of internal environmental performance. Therefore it is necessary to analyze direct relationship of environmental management activities and business performance together with indirect effect of environmental performance on that relationship.