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환경경영이 기업성과에 미치는 영향에 관한 실증연구

An Empirical Study on the Effect of Environmental Management on the Firm Performances

한지영|손병규
한국생산관리학회 (The Korean Production And Operations Management Society)|2012.03|한국생산관리학회지 (Journal of the Korean Production and Operations Management Society)|제23권 제1호|pp. 1-22|DOI 10.21131/kopoms.23.1.201203.1

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참고문헌

키워드

기업성과환경경영시스템환경경영활동Environmental Management SystemEnvironmental PracticesBusiness Performances
주제분류경영학

초록

최근에 기업경영에서도 환경에 대한 관심이 높아지고 있지만 환경경영에 대한 명확하고 통일된 정의와 범위가 부재한 상태이다. 또한, 환경경영과 기업성과와의 연관성에 대해서도 여전히 통일된 결론을 내리지 못하고 있는 것이 현실이다. 이런 부족한 점을 해소하기 위해 본 논문의 연구는 두 가지의 연구목적을 갖고 진행되었다. 첫째는 환경경영의 개념을 좀더 명확히 이해할 수 있도록 그 하부의 구성차원을 탐색하고자 하였고, 둘째는 환경경영과 기업성과와의 인과관계를 밝히고, 특히 환경경영의 구성차원 중에서 기업성과에 유의한 영향을 주는 하위 요소를 찾아보고자 하였다. 본 연구에서는 환경경영을 환경경영시스템과 환경경영활동으로 분리하여, 우리나라의 174개 제조기업 표본으로부터 수집된 1차 자료를 요인분석한 결과, 환경경영시스템은 경영자의 의지 및 환경인프라, 환경정보시스템, 공급사슬의 협력, 인적자원 관리의 4개차원으로 나타났으며, 환경경영활동은 설계, 구매, 생산, 생산후 활동의 차원으로 분석하였다. 이들 차원들이 기업의 환경적, 사회적, 재무적 성과에 미치는 영향을 회귀모형으로 분석하여 그 결과를 제시하고 시사점을 논의하였다.

Abstract

Despite firms' heightened attention on the globe environment it is true that there is no clear and unified definition and scope for the environmental management. Also, there still exists disagreement as to the relationship between environmental management and firm performances. In order to fill this gap this study was performed with two research purposes. One is to explore the dimensions nested in the construct of environmental management, and the other one is to clarify the relationship between firm performance and environmental management, conceptually comprising of environmental management system and environmental practices. Statistical analyses were performed on the data collected from 174 sampled Korean manufacturers. The factor analysis revealed four dimensions of environmental management system, which are management commitment and infra-structure, reward for environmental improvement, supply chain cooperation, human resource management. These four dimensions, together with four dimensions of environmental practices, were regressed to the firms' environmental, social, and financial performances, respectively. The results were presented and their implications were discussed as well.

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