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Sustainable Value for the Sustainability Evaluation of Corporate: Focused on Evaluation based on Sustainability Report

지속가능성보고서를 토대로 한 기업 지속가능가치평가

  • 남상민 (동명대학교 유통경영학과)
  • Published : 2009.10.28

Abstract

This research proposes a new approach to measure corporate contributions to sustainability called Sustainable Value. With some global corporations which recognize the seriousness of environmental crisis and their social responsibility, enterprises are positively accepting the sustainable management. Also, publication of the sustainability report is proliferating which is showing the enterprise's strategy, activity, result and influence in environmental, economic, social cases to the stakeholder. However, to settle and proliferate this current, it rests with how to evaluate enterprises sustainability in reasonable and reliable figure. In this context, what introduced and taking effects are sustainability report evaluation and awarding system. But the quality of sun stainability report and its content's depth and the evaluation of enterprise's sustainability itself should be distinguished. Because the enterprise which published excellent graded sustainability report is not always the enterprise that is sustainable. Then, how could we prove the result of enterprise's sustainable management based on sustainability report? This paper is to find the answer and to utilize it based on sustainability report, particularly sustainable value model as the central figure.

Keywords

Sustainability Management;Sustainability Reporting;Sustainable Value;Sustainability Performance Evaluation

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