ISSN : 1229-6783(Print)
ISSN : 2288-1484(Online)
ISSN : 2288-1484(Online)
Journal of the Korea Safety Management & Science Vol.16 No.2 pp.121-129
DOI : https://doi.org/10.12812/ksms.2014.16.2.121
DOI : https://doi.org/10.12812/ksms.2014.16.2.121
그린활동이 기업 성과에 미치는 영향
The impact of green practices on firm’s performance
Received March 24, 2014; Revision Received June 12, 2014; Accepted June 17, 2014.
Abstract
The purpose of this paper is to evaluate the impact of green practice on firm’s performances. It focuses onthe performance of the firm that already accredited as an excellent green practice firm by the CorporateGovernance Service. The regression analysis method was chosen to measure firm performance. This paper alsoinvestigate how the performance of green practice are related to some factors such as levels of accredition,R&D cost, and R&D capitalization. This result will give an insight of constructive directions for increasing offirm performance.
Reference
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19. Waddock, S. A., and S. B. Graves(1997), "The Corporate Social performance Financial Performa nce Link," Strategic Management Journal, Vol 18, No.4, 303-319.
2. Hyun Soo Kang, (2001), "Analysis of Impact of Earning the ISO14001 Certificate on Financial Ratios," Doctoral Dissertation, Nyung-Ji Unive rsity
3. Kang Kim (2009), "Effects of Environmental Management on Financial Performance", Korean Journal of Accounting Research, 14: 227-252.
4. Myung-Seo Kim, Yeo-Hwan Kim, Min-Chul Kim (2010), "The Impact of Investment and Expenses for Environmental Management Activi ties on Firm Value", Korean Journal of Accoun ting Research, 15:119-141.
5.Jang-hwan Kim, Ji-in Jang, Yun-sang Lee(2005), "A Study on the Effects of the Environmental Management System to the Corporate Financial Performance - Base on the ISO 14001 EMS," Accounting Information Review, 23:1-24.
6. Bong Suk Sung(2002), "How Do Firms` Environmental Activities Responding to Environmental Problems Influence Valuable Green Competencies and Performance ?", Korean Mana gement Review, 31:1113-1133.
7. Jae Hing Yoon, Young Jin Kim(2000), "The Effects of Recognition and Operation of Enviro nmental Management on Corporate Performance in Small and Medium Sized Firms," The Korean Small Business Review, 22:63-91.
8. Nam Joo Lee, Sung Hwan Kim, Sung Jin Son (2006), "The Influence of Environmental Mana gement on Corporate Performance," Sogang Journal of Business, 17:183-204.
9.Ji Hoon Lee, Chang Mok Shin, Hee Chan Kang, Kon Woo Do, (2008), "Advent of Era of green growth", Samsung Economic Research Institute, CEO Information, 675:1-14.
10. Choong-Seop Lee, Mi-Ja Chung, "Effects of Environmental Management on Environmental Performance and Business Performance," Korean Journal of Accounting Research, 17:209-230.
11. Ji-in Jang, Hye Jung Chung, Jang-hwan Kim (2002), "The Study of Relation between Environ mental Performance and the Corporate Financial Performance," The Korean Academic Association of Business Administration, Proceedings of Spring Conference, 23-43.
12.Dangelico, R.M., and P., Pontrandolfo, (2010), " From green product definitions and classifica tions to the Green Option Matrix," Journal of Cleaner Production, Vol. 18, 1608 –1628.
13. Hamilton, J. T.(1995), "Pollution as News: Media and Stock Market Reactions to Toxics Release Inventory Data," Journal of Environmental Economics and Management, 28, 98-113.
14.Klassen, R. D., and C. P. McLaughlin(1996), "The Impact of Environmental Management on Firm Performance," Management Science, 42(8), 1199-1214.
15. Konar, S. & M. A. Cohen (1997), ̋Information as regulation: The effect of community right to know law on toxic emissions,̋ Journal of Envi ronmental Economics and Management, Vol 32, No. 1, 109-124.
16. Mahapatra, S.(1984), "Investor Reaction to a Corporate Social Accounting," Journal of Busi ness and Accounting, 11(1), 29-40.
17.Mu, J., Peng, G., MacLachlan, D.L., (2009). "Effect of risk management strategy on NPD performance," Technovation, Vol. 29, 170 –180.
18. Roberts, R. W.(1992), "Determinants of corporate social responsibility disclosure: An application of stakeholder theory," Accounting, Organizations and Society, Vol. 17, No. 6, 595-612.
19. Waddock, S. A., and S. B. Graves(1997), "The Corporate Social performance Financial Performa nce Link," Strategic Management Journal, Vol 18, No.4, 303-319.
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