우리나라 중소기업 환경보고서의 실태와 과제

Abstract

The purpose of this study is to grip the actual condition of Korean small and medium-sized companies environmental report and to present some tasks. To achieve the purpose, I reviewed the existing relevant studies and literatures and did a current status survey on 13 enterprises' environmental report. The systemic major tasks for Korean small enterprises' environmental report to be improved in quality and published more in quantity are shown below. First, certified public environmental reporting guidelines for small enterprises should be established. Second, third parties' verification system should be established to secure the environmental report's reliability and transparency. Third, more professionals should be brought up. Last, various valuation on small enterprises should reflect the environmental report as a factor. Now, here are practical tasks. First, the purpose of writing an environmental report, plan for the writing and the stakeholders should be set up clearly. Second, 'definition of terms' or Q & A should be included for understanding environmental reporting guidelines. If possible, charts, graphs and photos should be used as well. Third, environmental accounting information should be recorded.