산림 탄소흡수원 기능의 증권화 방안
Measures for Securitization of Forest Carbon Sinks
0
조회
0
다운로드
1
인용
0
참고문헌
키워드
초록
This study presents measures for securitizing the forest carbon sinks among the public functions of forest as a strategy to improve the investment function and value of forest so as to attract new investments in the forestry sector. According to the securitization of forest carbon sinks, when a fund is established, forest owners deposit their forests for which they have not acquired a forest certification to the fund and receive deposit right and investment right in return. Then companies who are interested in the environment invest capital in the fund and acquire a volume of forest carbon absorption in return corresponding to the fund as investment right. These companies can then record their forest carbon absorption volume in their environment accounting (environmental report) to advertise that they are fulfilling their social responsibility toward environmental problems. The capital invested by companies are used for forest management to acquire forest certification. It is anticipated that this securitization of forest carbon sinks will attract new investments from companies because they can acquire a volume of forest carbon absorption that corresponds to a few multiples of their investment in the forest sector and obtain the effect of acquiring experts in forestry.
Abstract
This study presents measures for securitizing the forest carbon sinks among the public functions of forest as a strategy to improve the investment function and value of forest so as to attract new investments in the forestry sector. According to the securitization of forest carbon sinks, when a fund is established, forest owners deposit their forests for which they have not acquired a forest certification to the fund and receive deposit right and investment right in return. Then companies who are interested in the environment invest capital in the fund and acquire a volume of forest carbon absorption in return corresponding to the fund as investment right. These companies can then record their forest carbon absorption volume in their environment accounting (environmental report) to advertise that they are fulfilling their social responsibility toward environmental problems. The capital invested by companies are used for forest management to acquire forest certification. It is anticipated that this securitization of forest carbon sinks will attract new investments from companies because they can acquire a volume of forest carbon absorption that corresponds to a few multiples of their investment in the forest sector and obtain the effect of acquiring experts in forestry.
참고문헌 (20)
- "기업의 사회공헌 실태조사", 기업사회공헌연구소[URL]
- 김건식, "금융자산의 증권화", 상사법연구, 17(2), pp.75~112 (1998)
- 김상조, "우리나라 환경회계정책도입에 관한 연구", 사회과학연구, 21, pp.1~21 (2005), 상명대학교
- 김준순, "기후변화협약에 따른 국내 임업의 대응방안", 산림경제연구, 12(2), pp.58~67 (2004)
- 김종호 등, "산림의 공익기능 계량화 연구 . 국립산림과학원 연구보고 07-05", ~ (2007)
- 이경학 등, "지구온난화, 기후변화협약, 산림 . 국립산림과학원 연구보고 05-04", ~ (2005)
- 박상덕, "투자의 관점에서 본 부동산증권화", 감정평가논집, pp.29~46 (2001)
- 박송춘, "우리나라 부동산 증권화 도입에 따른 문제점 및 활용방안", 지역발전연구, 3(1), pp.403~419 (2003)
- 산림청, "기후변화와 산림", ~ (2007)
- 이승우, "부동산의 증권화", 민사법연구, 13(2), pp.211~232 (2005)
- 윤여창, "기후변화협약 이행에서의 산림부문의 역할과 과제", 임정연구, 43, pp.118~127 (2005)
- 중앙삼정 ASSET MANAGEMENT(주), "부동산 증권화의 구조와 전략" (2001), 부연사
- 전웅수, "경회계정보 공시수준과 기업특성과의 관계에 관한 연구 - 우리나라 상장기업을 중심으로 한 실증연구 -", 기업윤리연구, 7, pp.229~253 (2003)
- 전영승, "우리 나라의 환경보고서 공시제도 활성화 방안", 회계정보연구, 20, pp.109~129 (2003), 한국회계정보학회
- 정병헌, "기후변화협약과 산림 -국제적 논의 동향 및 대응 방향- . 국립산림과학원 연구자료 제273호", ~ (2006)
- 환경부, "환경경영 제4차 시범사업 최종보고서", ~ (2005)
- 환경부, "발리 기후변화총회 결과 및 대응방안. 보도참고자료", 12~ (2007)
- Institute for Global Environmental Strat, "日本企業と韓·企業の環境?? ?アンケ-ト調査結果に基づく比較?究", ~ (2004)
- Institute for Global Environmental Strat, "日本企業と韓?企業の環境?? ?資料編", ~ (2004)
- "Point Carbon"[URL]