초록

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Abstract ▼ AI-Helper

‘Sustainability report’ is an activity which ensures the responsibility of the organization by measuring and disclosing the performance of the organization to the stakeholder for sustainable development. Generally, a sustainability report is verified by a third party but determining the compatibil...

‘Sustainability report’ is an activity which ensures the responsibility of the organization by measuring and disclosing the performance of the organization to the stakeholder for sustainable development. Generally, a sustainability report is verified by a third party but determining the compatibility and fidelity of the report according to international standards cannot be easily determined by the general public. This study aims to compare the sustainability level of Korean domestic businesses according to industry and this comparative evaluation was made based on the sustainability reports of 15 different domestic businesses according to the GRI (Global Reporting Initiatives) G3 Guidelines. Then through the appropriate results, sustainable leading businesses were determined. Eventually, this study aims to analyze the unsatisfactory aspects and to propose the future developmental direction of the sustainability report. In order to determine and compare the sustainability level of domestic businesses, sustainability reports from 2010 to 2011 were collected and assessed according to 6 types of indexes from the GRI (Global Reporting Initiatives) G3 Guidelines EN (Environmental Indexes) which include Materials, Energy, Water, Biodiversity, Emissions/Effluent and Waste and Miscellaneous. The level of fidelity and conformity were calculated based on a 5-point scale and the resulting order of the sustainability level of domestic businesses is as follows: Large distribution > Railway transportation > Financial business > Household item manufacturing > Electronics manufacturing > Construction industry > Refining industry = Car manufacturing > Public enterprise group A(Ministry of Land, Transport and Maritime Affairs-affiliated organizations) > Electricity generation > Public enterprise group B(Ministry of Knowledge Economy-affiliated organizations) > Machinery manufacturing > Air transportation > Insurance business > Iron industry. It is required to reform the GRI guideline more systematically and to revise the report boundary and indices clearly.

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