기업의 환경경영 참여에 영향을 미치는 선행요인에 관한 연구: 산림 탄소배출권에 대한 구매의사를 중심으로
Identifying Factors Affecting Proactive Corporate Environmental Management Practices: The Case of Forest Carbon Offsets
0
조회
0
다운로드
7
인용
0
참고문헌
키워드
초록
본 연구는 기업이 처한 외부적 환경변화와 내부적 요인이 환경경영 참여에 어떠한 영향을 미쳤는지에 대한 답을 제시하기 위해 마련되었다. 구체적으로 본 연구는 기후변화시대에 온실가스 상쇄수단으로 부상한 산림 탄소배출권에 대한 구매 의사를 기업이 환경경영에 참여하는 것으로 간주하였고, 이에 기업의 주관적 규범, 행동태도, 지각된 행동제어요소가 제도적 동형화 과정의 종류에 따라 어떠한 영향을 미쳤는지를 규명한 것이다. 본 연구의 틀은 계획행동이론에 기반을 두었으며, 가설은 제도적 동형화 이론에 근거하여 설정되었다. 2011년 매출액 기준 상위 200대 기업을 대상으로 면대면 설문조사를 시행하한 뒤, 70개 기업으로부터 회수된 자료를 이용하여 Heckman의 2단계 검증을 이용한 이항로짓모형을 활용하여 가설 검증을 시도하였다. 연구 결과, 환경관련 사업경험이 있고, 비용절감을 위해서 감축계획을 수립한 기업일수록 산림 탄소배출권을 구매할 확률이 높았으며, 위 두 상황이 주어졌을 때 목표관리제에 포함된 기업일수록 산림 탄소배출권 구매확률이 높은 것을 발견하였다.
Abstract
In this study, we postulate firms are willing to purchase forest carbon offsets as the firm practices environmental management. Even though a firm is usually controlled by stakeholder, it would not invest in the cost, unless it is associated with their current interests. Thus, the behavior of purchasing forest carbon credits that is not directly related with current interests can be regarded as an active participation in environmental management. Through literature reviews, the research question is drawn: “which factors make firms more likely to take part in environmental management under institutional pressures?” To address this question, the theory of planned-behavior and institutional isomorphism were employed. Hypotheses are examined by logit and Heckman's two-step estimation and results show that a firm that is experienced environment-related projects and set the energy reduction plan is more likely to purchase forest carbon offsets.
참고문헌 (75)
- 김강, "환경경영이 경영성과에 미치는 영향", 회계연구, 14(2), pp.227~252 (2009), 대한회계학회
- 김보인, "The Relationships among Organizational Commitment, its Antecedents and Outcomes in the Asian Context: The case of Korean and Thai employees", 국제경영연구, 23(1), pp.101~130 (2012), 한국국제경영학회
- 김재현, "국내 500대 기업의 산림분야 사회공헌활동 프로그램의 유형과 추진방식", 한국임학회지, 99(6), pp.816~826 (2010), 한국임학회
- 김종대, "LG화학의 환경경영전략 및 시스템에 관한 사례연구", 대한경영학회지, 18(4), pp.1807~1833 (2005), 대한경영학회
- 김창수, "환경경영과 기업가치", 재무연구, 23(2), pp.121~158 (2010), 한국재무학회
- 변선영, "한․일 기업의 전략적 CSR 활동과 기업성과", 국제경영연구, 22(1), pp.83~110 (2011), 한국국제경영학회
- 산림청, "기업·시민 참여 산림탄소상쇄 사업모델및 실행 매뉴얼 개발", ~ (2009)
- 이상묵, "채택된 제도의 활용: 한국 R&D 조직에서 기술로드맵의 실제 활용", 전략경영연구, 12(2), pp.53~81 (2009), 한국전략경영학회
- 이충섭, "환경경영활동이 환경성과와 경영성과에 미치는 영향", 회계연구, 17(2), pp.209~230 (2012), 대한회계학회[DOI]
- 전국경제인연합회, "2010 기업·기업재단 사회공헌백서" (2011)
- 조승아, "Exploring the Effects of Macrocultural Forces on Institutional Isomorphism", 전략경영연구, 14(2), pp.77~92 (2011), 한국전략경영학회
- 추승엽, "경영환경, 경쟁전략 및 기업 내부역량 간의 적합성이 성과에 미치는 영향에 관한 연구", 전략경영연구, 12(1), pp.101~126 (2009), 한국전략경영학회
- 최성진, "정치연관이 기업성과에 미치는 영향에 관한 실증 연구: 중국의 상장 중소기업을 중심으로", 전략경영연구, 14(3), pp.45~65 (2011), 한국전략경영학회
- 최신영, "경쟁우위 창출을 위한 환경경영전략의 유형분류", 대한경영학회지, 25(1), pp.69~92 (2012), 대한경영학회
- 기업 환경경영 실태조사, "환경부", ~ (2007)
- 한충민, "외국 기업의 사회적 책임에 대한 소비자 기대에 관한 실증 연구 - 유럽 자동차 업체를 중심으로 -", 국제경영연구, 22(1), pp.29~50 (2011), 한국국제경영학회
- Ajzen, I., "The theory of planned behavior", Organizational Behavior and Human Decision Processes, 50(2), pp.179~211 (1991)
- Berry, M. A., "Proactive Corporate Environmental Management : A New Industrial Revolution", Academy of Management Executive, 12(2), pp.38~50 (1998)
- Brouwer, R., ""A Convenient Truth”: Air Travel Passengers’ Willingness to Pay to Offset Their Co2 Emissions", Climatic Change, 90(3), pp.299~313 (2008)
- Choi, J. -S., "Corporate Social Responsibility And Corporate Financial Performance: Evidence From Korea", Australian Journal of Management, 35(3), pp.291~311 (2010)
- Christmann, P., "Effects of "Best Practices" of Environmental Management on Cost Advantage: The Role of Complementary Assets", Academy of Management Journal, 43(4), pp.663~680 (2000)
- Cole, M. A., "Globalization, firm-level characteristics and environmental management: A study of Japan", Ecological Economics, 59(3), pp.312~323 (2006)
- Cyert, R. M., "A behavioral theory of the firm" (1963), Prentice-Hall
- DeCanio, S. J., "Investment in energy efficiency : do the characteristics of firms matter?", Review of Economics and Statistics, 80(1), pp.95~107 (1998)
- Delmas, M., "The diffusion of environmental management standards in Europe and in the United States : An institutional perspective", Policy Sciences, 35(1), pp.91~119 (2002)
- Delmas, M., "Stakeholders and environmental management practices : an institutional framework", Business Strategy and the Environment, 13(4), pp.209~222 (2004)
- Diaz, D., "State of Forest Carbon Markets 2011: Ecosystem Marketplace" (2011)
- DiMaggio, P. J., "The Iron Cage Revisited: Institutional Isomorphism and Collective Rationality in Organizational Fields", American Sociological Review, 48(2), pp.147~160 (1983)
- Fineman, S., "Green Stakeholders: Industry Interpretations and Response", Journal of Management Studies, 33(6), pp.715~730 (1996)
- Fishbein, M., "Belief, attitude, intention, and behavior : An introduction to theory and research" (1975), Addison-Wesley
- Galaskiewicz, J., "Mimetic Processes Within an Interorganizational Field: An Empirical Test", Administrative Science Quarterly, 34(3), pp.454~479 (1989)
- Ghobadian, A., "Extending Linear Approaches to Mapping Corporate Environmental Behaviour", Business Strategy and the Environment, 7(1), pp.13~23 (1998)
- Gladwin, T. N., "Shifting Paradigms for Sustainable Development : Implications for Management Theory and Research", Academy of Management Review, 20(4), pp.874~907 (1995)
- Greene, W. H., "Econometric Analysis" (2011), Pearson
- Building Bridges: State of the Voluntary Carbon Markets 2010, "Hamilton, K.", Ecosystem Marketplace, ~ (2010)
- State of the Voluntary Carbon Markets 2009, "Hamilton, K.", Ecosystem Marketplace, New Carbon Finance, ~ (2009)
- Hannan, M. T., "Organizational Ecology" (1989), Harvard University Press
- Hart, S. L., "A natural-resource-based view of the firm", Academy of Management Review, 20(4), pp.986~1014 (1995)
- Hart, S. L., "Does It Pay to Be Green? An Empirical Examination of the Relationship Between Emission Reduction and Firm Performance", Business strategy and the Environment, 5(1), pp.30~37 (1996)
- Hoffman, A. J., "Institutional Evolution and Change: Environmentalism and the U.S. Chemical Industry", Academy of Management Journal, 42(4), pp.351~371 (1999)
- Imperial, M. T., "Institutional Analysis and Ecosystem-Based Management : The Institutional Analysis and Development Framework", Environmental Management, 24(4), pp.449~465 (1999)
- John, P., "The Missing Link between Corporate Social Responsibility and Financial Performance: Stakeholder Salience and Identification", Corporate Reputation Review, 11(2), pp.169~181 (2008)
- Judge, G. G., "Introduction to the Theory and Practice of Econometrics" (1982), John Wiley and Sons
- Koellner, T., "Why And How Much Are Firms Willing to Invest In Ecosystem Services from Tropical Forests? A Comparison of International and Costa Rican Firms", Ecological Economics, 69(11), pp.2127~2139 (2010)
- Lyon, T. P., "Corporate Social Responsibility and The Environment : A Theoretical Perspective", Review of Environmental Economics and Policy, 2(2), pp.240~260 (2008)
- MacKerron, G., "Willingness To Pay For Carbon Offset Certification And Co-Benefits Among(High-)Flying Young Adults In The Uk", Energy Policy, 37(4), pp.1372~1381 (2009)
- McWilliams, A., "Corporate Social Responsibility : A Theory Of The Firm Perspective", Academy of Management Review, 26(1), pp.117~127 (2001)
- Nakamura, M., "Why Japanese firms choose to certify : a study of managerial responses to environmental issues", Journal of Environmental Economics and Management, 42(1), pp.23~52 (2001)
- The forest carbon offsetting survey 2009, "Neeff, T.", EcoSecurities Group, ~ (2009)
- The forest carbon offsetting, "Neeff, T.", EcoSecurities Group, ~, pp.report 2010: 35 (2010)
- Nelson, R. R., "Why Do Firms Differ, and How Does it Matter?", Strategic Management Journal, 12, pp.61~74 (1991)
- Oh, W., "The Effect Of Ownership Structure On Corporate Social Responsibility: Empirical Evidence From Korea", Journal of Business Ethics, 104(2), pp.283~297 (2011)
- Orlitzky, M., "Strategic Corporate Social Responsibility And Environmental Sustainability", Business and Society, 50(1), pp.6~27 (2011)
- Perez, C., "Catching up in technology : entry barriers and windows of opportunity", Technical change and economic theory, pp.458~479 (1988)
- Peters-Stanley, M., "State of the Voluntary Carbon Markets 2011, Back to the Future" (2011), Ecosystem Marketplace and Bloomberg New Energy Finance
- Porter, M. E., "The Competitive Advantage of Corporate Philanthropy", Harvard Business Review, 80(12), pp.56~68 (2002)
- Porter, M. E., "The Big Idea : Creating Shared Value", Harvard Business Review, 89(1-2), pp.62~77 (2011)
- Poudyal, N. C., "Urban Forests and Carbon Markets: Buyers' Perspectives", Journal of Forestry, 109(7), pp.378~385 (2011)
- Poudyal, N. C., "Quality of urban forest carbon credits", Urban Forestry and Urban Greening, 10(3), pp.223~230 (2011)
- Powell, W. W., "Institutional effects on organizational structure and performance" (1988), Ballinger
- Reinhardt, F. L., "Corporate Social Responsibility Through An Economic Lens", Review of Environmental Economics and Policy, 2(2), pp.219~239 (2008)
- Russo, M. V., "A Resource-Based Perspective On Corporate Environmental Performance And Profitability", Academy of Management Journal, 40(3), pp.534~559 (1997)
- Scott, W. R., "The adolescence of institutional theory", Administrative Science Quarterly, 32(4), pp.493~511 (1987)
- Selznick, P., "Tva and the grass roots : A study in the sociology of formal organization" (1949), University of California Press
- Selznick, P., "Leadership in Administration" (1957), Harper and Row
- Sharma, S., "Managerial Interpretations and Organizational Context as Predictors of Corporate Choice of Environmental Strategy", Academy of Management Journal, 43(4), pp.681~697 (2000)
- Shrivastava, P., "Greening Organizations 2000", International Journal of Public Administration, 17(3-4), pp.607~635 (1994)
- Suárez, F. F., "Dominant Designs And The Survival Of Firms", Strategic Management Journal, 16(6), pp.415~430 (1995)
- Tolbert, P. S., "Institutional Sources of Change in the Formal Structure of Organizations : The Diffusion of Civil Service Reform, 1880-1935", Administrative Science Quarterly, 28(1), pp.22~39 (1983)
- Van de Ven, Wynand P. M. M., "The demand for deductibles in private health insurance: A probit model with sample selection", Journal of Econometrics, 17(2), pp.229~252 (1981)
- Yoshida, Y., "Consumer Preferences for Small-lot Greenhouse Gas Emission Credits Attached to Automobile Insurance", Journal of Environmental Informatics, 14(1), pp.25~30 (2009)
- Zhang, B., "Why Do Firms Engage In Environmental Management? An Empirical Study In China", Journal of Cleaner Production, 16(10), pp.1036~1045 (2008)
- Zucker, L. G., "The Role of Institutionalization in Cultural Persistence", American Sociological Review, 42(5), pp.726~743 (1977)
- Zucker, L. G., "Organizations As Institutions, In Research in the Sociology of Organizations, Vol. 2", pp.1~47 (1983), JAI Press
- Zucker, L. G., "Institutional theories of organization", Annual Review of Sociology, 13, pp.443~464 (1987)
