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    대전,충남지역 중소제조기업의 환경성 평가에 관한 연구 = A Study on the Eco-efficiency Valuation of SMEs: Evidence from Taejon-Chungnam in Korea

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    https://www.riss.kr/link?id=A45032035

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    다국어 초록 (Multilingual Abstract) kakao i 다국어 번역

    This study was analyzed empirically about the capacity for enhancement of Eco-efficiency on small and medium manufacturing companies in Taejon-Chungnam region that were certified ISO14000. If the companies increases the environmental investments and costs, then environmental performance indicators of them will be improve. The results were as follows. First, according to the extent of environmental influence, it was confirmed the difference in environmental investments and costs among the industries. Second, according to the assets, it was confirmed the difference in environmental investments among the companies. Third, according to the sales, it was confirmed the difference in environmental costs among the companies. Fourth, among the environmental investments and costs and performance, it was confirmed the positive correlation in the companies. Fifth, if the company increase the environmental investments, the environmental performance was increased. Sixth, if the company increase the environmental costs, the environmental performance was increased. Conclusionly, Eco-efficiency, that is, the efficiency of environmental management are important with the rational .environmental investments and costs in order to improve the environmental performance according to the company characteristics.
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    This study was analyzed empirically about the capacity for enhancement of Eco-efficiency on small and medium manufacturing companies in Taejon-Chungnam region that were certified ISO14000. If the companies increases the environmental investments and c...

    This study was analyzed empirically about the capacity for enhancement of Eco-efficiency on small and medium manufacturing companies in Taejon-Chungnam region that were certified ISO14000. If the companies increases the environmental investments and costs, then environmental performance indicators of them will be improve. The results were as follows. First, according to the extent of environmental influence, it was confirmed the difference in environmental investments and costs among the industries. Second, according to the assets, it was confirmed the difference in environmental investments among the companies. Third, according to the sales, it was confirmed the difference in environmental costs among the companies. Fourth, among the environmental investments and costs and performance, it was confirmed the positive correlation in the companies. Fifth, if the company increase the environmental investments, the environmental performance was increased. Sixth, if the company increase the environmental costs, the environmental performance was increased. Conclusionly, Eco-efficiency, that is, the efficiency of environmental management are important with the rational .environmental investments and costs in order to improve the environmental performance according to the company characteristics.

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    참고문헌 (Reference)

    1 "환경원가회계 시범사업-최종보고서" 2003

    2 "환경경영시범사업 최종보고서 : 환경성과평가지표 개발 및 적용 시범 사업" 2003

    3 "한국기업의 사회적 성과평가" 1993

    4 "윈도우용 SPSS 통계분석10" 2001

    5 "The Recent Performance of Environmentally-Oriented Mutual Funds McIntire School of Commerce University of Virginia" 1991

    6 "Sustainable Reporting Guidelines 2002" 2002

    7 "OECD Core Set of Indicators for Environmental Performance Reviews" OECD 1993

    8 "Measuring Eco-efficiency : A Guide to Reporting Company Performance" 2000

    9 "Measuring Corporate Environmental Performance" McGraw-Hill Co., New York. 1996

    10 "Investor Reaction to a Corporate Social Accounting Journal of Business and Accounting" 1984

    1 "환경원가회계 시범사업-최종보고서" 2003

    2 "환경경영시범사업 최종보고서 : 환경성과평가지표 개발 및 적용 시범 사업" 2003

    3 "한국기업의 사회적 성과평가" 1993

    4 "윈도우용 SPSS 통계분석10" 2001

    5 "The Recent Performance of Environmentally-Oriented Mutual Funds McIntire School of Commerce University of Virginia" 1991

    6 "Sustainable Reporting Guidelines 2002" 2002

    7 "OECD Core Set of Indicators for Environmental Performance Reviews" OECD 1993

    8 "Measuring Eco-efficiency : A Guide to Reporting Company Performance" 2000

    9 "Measuring Corporate Environmental Performance" McGraw-Hill Co., New York. 1996

    10 "Investor Reaction to a Corporate Social Accounting Journal of Business and Accounting" 1984

    11 "Interrelations Among Corporate Social Performance" fratantuo : 1992

    12 "Environmental Management : Environmental Performance Evaluation Guidelines" 1999

    13 "Environmental Financial Accounting and Reporting at the Corporated Level" 1997

    14 "Council on Economic Priorities" 1977

    15 "An Introduction to Environmental Accounting as a Business Management Tool : Key Concepts and Terms" EPA 1995

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    학술지 이력

    학술지 이력
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    2027 평가 재인증평가 신청대상 (재인증)
    2021-01-01 등재 등재학술지 유지 (재인증) KCI등재
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    기준연도 WOS-KCI 통합IF(2년) KCIF(2년) KCIF(3년)
    2016 1.08 1.08 1.07
    KCIF(4년) KCIF(5년) 중심성지수(3년) 즉시성지수
    1.1 1.13 1.521 0.36
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