기업의 환경책임 강화에 관한 소고 -기업환경원칙 도입을 중심으로-

Various statutes have been enacted to enforce more transparent disclosure of corporate financial information subsequent to the cases of corporate accounting fraud in which Enron, Worldcom, and Arthur Andersen were involved. As a consequence of these high-profile cases of accounting fraud, the discussion on corporate social responsibility(CSR) has been highlighted once again. Recently, the scope of corporate social responsibility has been expanded to include the protection and preservation of the environment. The extension of CSR to the domain of environmental protection was raised as a means for businesses to respond more actively to changes in the environment as this issue remains a global issue of paramount importance. Therefore, it is necessary to consider autonomous regulation by businesses with respect to society and the environment. To that end, a review of the various international standards needs to be conducted. As an active means of addressing climate change, the US Sarbanes-Oxley Act was enacted in 2002 in accordance with the view that corporations need to change their governance structure with regard to environmental issues, including the adoption of a system for disclosing environment-related financial information. Those parties who emphasized the need for autonomous corporate regulation for environmental protection proposed the Corporate Environmental Principles (CEP) as guidelines for autonomous corporate regulation concerning environmental protection. To ensure that businesses fulfill their social responsibility, it is necessary to induce their voluntary compliance by raising their awareness and understanding of the issues involved, by developing CSR programs and applying more specific guidelines. The Corporate Environmental Principles introduced in the USA are believed to be an alternative that might bring about substantial long-term benefits for businesses that deal with international environmental regulations in view of the contemporary issue of climate change and our task of environmental protection. Since CEP could work as a crucial approach that presents model action guidelines for businesses to respond rapidly to the concerns of their shareholders based on their compliance with the law, it could play an essential role in the deployment of specific directions for voluntary business management concerning the environment. In addition, the provision of institutional support or assistance should be considered so as to enable them to discharge their social roles and responsibilities in a manner commensurate with their insurance and position, while inducing them to practice sustainable business management through the formation of an environment management committee and an environment audit committee within their corporate governance structure. Further, it is also believed to be necessary for us to discuss the necessity of introducing the corporate responsibility to disclose non-financial elements concerning society and the environment in order to ensure that corporations adhere to the relevant behavioral guidelines, protect their investors, and perform socially responsible investments. Thus, it is urgent to pursue solutions for survival and win-win growth amid the complex relationships and conflicts among businesses, society, and the environment. Therefore, raising awareness of the importance of CSR and Corporate Environmental Responsibility is an essential task that we need to carry out on a steady and consistent basis.