환경친화적 정보공시를 위한 법적 과제 = Legal Issues on the Disclosure of Environmental Information

다국어 초록 (Multilingual Abstract)

Recently environmental regulation is moving from the method by command and control to the disclosure of environmental information. The disclosure of environmental information support the protection of environment and useful way of environmental regulation to the corporation, especially. Acts referring to securities in the United States adopted the mandatory corporate disclosure system. The legislation of mandatory disclosure of environmental information including the forward-looking information and non-financial information at the securities act is encouraged for the protection of environment at the private sector, the corporation.

참고문헌 (Reference)

1 환경부, "환경보고서 가이드라인"

2 한　철, "환경규제와 증권규제의 결합" 17 (17): 1998

3 박훤일, "환경공시에 관한 국제기준의 강화와 국내기업의 대응방안" 15 : 2003

4 김건식, "증권거래법" 두성사 2006

5 한철, "정보규제와 환경정보공시 시스템" 한국경영법률학회 17 (17): 401-436, 2006

6 안수현, "미국 상장기업의 환경정보 공시규제 - 현황과 시사점" 한국상사법학회 26 (26): 83-111, 2007

7 안수현, "기업의 지속가능성 공시제도화를 위한 시론" 한국환경법학회 29 (29): 35-88, 2007

8 "http://www.globalreporting.org/Home"

9 David L. Ratner, "Securities Regulation in a Nutsell(3rd ed.)" West Publishing Co. 1988

10 Louis Loss, "Fundamentals of Securities Regulation(5th ed.)" Aspen Publishers 2004

11 Dennis Campbell, "Environmental Hazards and Duties of Disclosure" Graham & Trotman 1994