윤리경영실천과 기업의 경쟁력에 관한 연구

허갑수,변상우 대한경영학회 2004 大韓經營學會誌 Vol.17 No.4

In modern society, company's responsibilities are characterized as social, economical, legal, ethical and charitable. Economical and legal responsibilities are a must to keep its business as a company; the former is a responsibility to maintain its perpetuity through profit creation while the latter is a duty to observe all kinds of regulations. However, ethical responsibility, not being forced to keep by law, is for a company to voluntarily follow ethical standards created by social mores. Charitable responsibility means cultural activities, donations, volunteer social service, etc. which are not directly involved with management.Ethics management is differentiated from unethical or de-ethical management by the company's attitude toward its social activities. A company should recognize that in the near term, unethical behavior might be beneficial, but in the long term threatens its survival. After all, ethics management is a matter that a company itself should make a rule to progressively observe.Today, ethics management is one of the tools that enhances a company's competitiveness. Therefore, as a means for ethics management to be rooted in society, the following should be in place: build a system for company's ethics management, introduce a program for ethics management, compose an organization focused on ethics management, strengthen training to enhance ethical level, benchmark a model company that successfully operates ethical management, adopt a draft for ethics management, and introduce a collective lawsuit for the settlement of transparent management.In conclusion, ethics management can be the momentum for a company to regain respect from customers thanks to increased competitiveness, images of an environmental friendly company, and sound corporate governance structure. 오늘날 경제환경은 급속한 세계화, 국제화로 세계 모든 기업들이 동일한 평가기준을 통해 평가되어지는 ‘부패라운드’의 등장으로 기업윤리문제가 중요한 이슈로 등장하게 되었다. 우리 기업들이 직면하고 있는 많은 변화와 도전 속에서 시급히 해결해야 할 과제들이 많이 있지만, 무엇보다도 인간가치의 상실과 같은 가치관의 문제는 삶의 자체를 위협하고 있다. 21세기 지식기반사회에서 경쟁력의 원천은 기업윤리 즉 윤리경영의 실천에 있다. 높은 윤리수준을 유지하는 것이 장기적인 기업발전과 수익성제고의 지름길이 된다. 본 연구에서는 이처럼 중요하게 부각되는 있는 윤리경영에 대한 이해와 윤리경영 실천기업의 사례와 성과를 살펴보고 이를 토대로 바람직한 기업의 윤리경영정착 방안을 제시하고자 한다.

스포츠 윤리경영에 대한 프로야구단과 모기업간의 유효성 검증

유원용,권영문,김영욱 한국사회체육학회 2018 한국사회체육학회지 Vol.0 No.74

The purpose of this study is to investigate the structural relationship among professional baseball team ethics management, team reputation, team identification, parent company identification, parent company image, and parent company trust. The subjects were spectators of 10 teams participating in the 2017 KBO league. The sampling was conducted using the objective sampling method, and a total of 1,000 samples were collected from each group. Of the questionnaires, 956 were used in the analysis except for 44 questions. The model and hypothesis test were conducted through AMOS 20.0. The analysis results are as follows. First, the professional baseball team’s ethics management had a positive impact on the club’s reputation. Second, the professional baseball team’s reputation had been positive in identifying the club. Third, the identification of the team of the professional baseball team had a positive effect on the identification of the parent company. Fourth, the parent company identification of the professional baseball team had a positive effect on the parent company image. Fifth, the identification of the parent company’s parent company had a positive impact on the parent company’s trust. Sixth, the parent company image of professional baseball team had a positive effect on parent company trust. These results show that the ethics management of the professional baseball team leads the team identification through the team reputation and affects the image of the parent company and the trust of the parent company through the team identification. Accordingly, the ethical management strategy should be strengthened so that the image of the parent company and the trust of the professional baseball team can be improved.

한국기업의 윤리경영에 관한 연구 -독일기업의 윤리경영 모델도입을 중심으로-

이주은 ( Ju-eun Lee ) 아시아.유럽미래학회 2016 유라시아연구 Vol.13 No.3

In the current corporate world, the ethical management is not just an option but a way of corporate survival. This kind of change is not just a temporary phenomena but a clear permanent demand in the current times. Up to now, the companies have focused on the profit making only. However, the current trend asks the companies to undertake their economic, social and environmental obligations in proportion to the profit making. So, in the global market, the World Trade Organization (WTO), Ethical Round (ER) and other organization were established and ISO 26000, corporate sustain ability index and other code of corporate ethical conduct were defined to enhance the ethical management. Korean companies have tried to introduce the ethical management system to participate in the world trend. But the effect is just superficial, and it is far away to realize the world class ethical management system. So, it is urgently needed to get the method for realizing the world class systematic ethical management. So, this study is designed to find out any problems in the ethical management in Korean companies and find the practical method of realizing it. For this objective, the research will be done on the principles of ethical management in German companies, such as social partnership, cooperative and cultural relation or the humanitarian ethical management which enables to coexist the public benefit and private benefits through the prevention of moral hazard. It also is designed to apply them to the current Korean companies. The problems in the ethical management in Korean companies are as follows. First, in the economic field, the large companies keep the unfair corporate governance and practice the unfair transactions under the protection by government, courts and educational institutes, thus dominating the market unfairly and breaking the market order and balance and finally leading to the lowered national prestige and competitiveness. Second, in the social field, the large companies have the strong connection with political, legal and educational circles and get various benefits from them, exact the unfair profits from small and medium sized companies through the unfair transactions, thus making the small and medium companies bankrupt and leading to severe gap in wealth between upper class and lower class, increases in the crime and lowered consumer`s sentiment. Third, in the environmental fields, companies pour out a lot of industrial wastes generated during their operation to the environment, thus causing severe water contamination and air pollution and, leading to the severe damages to people and environment. As a way to improve the corporate unethical management in Korea, the government`s actions are required to prevent the unfair profit and transaction by large companies and correct their unfair corporate governance in the large companies. To solve these problems, it would be good to get German ethical management system and keep the large companies from exercising their economic exploitation, unilateral profit making and predatory abuse of power. In addition, the government and the companies shall make the partnership relation to control the asymmetrical power and the profit of the large companies. The corporate governance shall be made in a way that all related parties keep the social partnership, recognize each other and make the balanced power allocation. In addition, the joint decision making in consultation with the corporate interested parties can facilitate them to participate in the joint and participatory community. These practical items shall be used to the corporate management environment in Korea as they prevent the large companies from exercising the unfair monopoly but help to realize the fair profit distribution and transparent management, thus preventing the social polarization through the balance and order and making possible the mutual growth and sustainable management. Second. in the social field, it is required for various interested parties to the companies make the partnership through the conversation and negotiation and pursue for the common profits, thus making the balance in public and private profits. To achieve these goals, the Korean companies shall have the ultimate corporate management purposes of overcoming the social poverty and complaints and making the mutual benefits based on the humanism like the German companies, thus enabling both corporate capital and labor to participate in the management of the companies and share the profits in fair way, and ultimately to achieve the ethical management principle. In addition, for the joint decision making process, the companies shall achieve the “harmony between daily life and job life” through the mutual understanding and contribute to the joint participation and mutual profit. So, the severe social gap between haves and have-nots, which has been the deep rooted problems in Korea, shall be prevented, thus lowering the crime and improving the social security to make the balanced and safe community. Third, in the field of environment, companies try to get the various environmental ethical policies and practice them to reduce the environmental contamination. For this goal the companies shall introduce the green responsibility and management system under the global environment while the government shall make the strict diagnosis and evaluation over the company`s environmental contamination. In addition, for the true ethical management and its practices, the companies shall make possible the sound coexistence of human and nature by correctly recognizing the partnership relation among people, earth and companies. The companies also have to make efforts in conserving and recycling the fast depleting resources and develop the renewable and alternative energy. The contributions of this study can be summed up as follows. First, it was found that with the introduction of ethical management from German companies, the Korean companies can construct the cooperative relation with all related parties through the partnership relation, and conversation and negotiation based on sympathy and understanding, thus pursing both the private profit and public benefits and that the socially responsible management system shall take roots to make possible the joint growth and sustainable management. He companies practicing the ethical management, the company shall focus on the humanitarian for all humanity in this world, thus enabling the sound co-existence between nature and human and confirming the partnership among human, earth and companies to realize more macroscopic, secure and ethical management. This study has limitation as it has not handled the economic, social and environmental damages caused by the unethical management in various ways. So, in the subsequent study, more focus will be done on these factors. Second, rather than focusing only on the form of the world standard in the companies practicing the ethical management, the company shall focus on the humanitarian for all humanity in this world, thus enabling the sound co-existence between nature and human and confirming the partnership among human, earth and companies to realize more macroscopic, secure and ethical management. This study has limitation as it has not handled the economic, social and environmental damages caused by the unethical management in various ways. So, in the subsequent study, more focus will be done on these factors.

회계담당자의 내적 환경과 조직충성이 회계윤리의식에 미치는 영향

이정기(Lee Jung-Ki) 한국국제회계학회 2011 국제회계연구 Vol.0 No.39

본 연구에서는 회계담당자의 내적인 환경을 물리적 환경, 규제인식환경, 회계직무에 대한 비전, 회계담당자의 소진경험, 회계직무의 접근성 등 5개로 대별하고 이러한 내적 환경이 회계담당자의 회계윤리의식에 어떠한 영향을 미치는지에 대하여 상장회사 남·여 회계직 사원 110명을 대상으로 설문조사한 자료를 토대로 분석, 검증하였다. 그리고 이때, 회계담당자가 인식하고 있는 조직충성은 조절변수로서의 기능을 수행할 것이라는 추정아래 그 여부에 대해서도 수집된 설문 자료를 이용하여 조사, 분석하였다. 이에 따라 본 연구를 통해서 얻어진 결과를 요약하면 다음과 같다. 첫째, 규제인식환경, 직업에 대한 비전 등 2개 요인은 회계윤리의식에 정(+)의 영향을 미친다. 이때 조직충성은 조절변수로서 영향력을 발휘하여 위 환경요인들이 회계윤리의식에 정(+)의 방향으로 영향을 미치는데 유의적인 수준에서 작용한다. 즉, 규제인식환경, 직업에 대한 비전이 회계윤리의식에 정(+)의 영향을 미칠 때 회계담당자의 조직충성이 높을수록 그 미치는 영향이 강화된다. 둘째, 소진경험은 회계윤리의식에 부(-)의 영향을 미친다. 그런데 이때 회계담당자의 조직충성은 조절변수로서 영향력을 발휘하지 못한다. 조직충성은 소진경험과는 유의적인 수준에서 정(+)의 관계이지만 소진경험이 회계윤리의식에 미치는 영향의 강약을 조절해 주지는 못하는 것이다. 한편, 물리적 환경과 회계직무의 접근성은 회계윤리의식에 유의하지 않았다. 또한 이때 조절변수로써의 조직충성도 유의한 수준을 보이지 않았다. 이러한 결과는 회계담당자의 회계윤리의식을 위하여 그들의 내적 환경 개선을 도모할 필요가 있을 때 회계담당자의 만족을 고려한 내적 환경의 개선이 이루어져야 함을 시사해 준다. The purpose of the study is to investigate that the influence of accounting ethics on the internal environment about accountant by loyalty company, physical environment, Recognition of Accounting Regulation, visions of job, exhaustion experiences, accessibility to accounting job as a variables. The results of study can be summarized like the following. First, Recognition of Accounting Regulation and visions of job have'positive' effect on accounting ethics about accountant. At that time, the more accountants have loyalty company the more accountants have accounting ethics. loyalty company has got function as a moderating variables in the correlation between internal environment and accounting ethics. Second, exhaustion experiences have'inverse' effect on accounting ethics about accountants. however at this time, loyalty company has not got function as a moderating variables. so to speak, loyalty company have not relevance nither exhaustion experiences nor accounting ethics. third, physical environment and accessibility to accounting job have no positive on accounting ethics. It show us meaning that It's not important physical environment and accessibility to accounting as a variables. The above results show the necessity of the recognition about loyalty company as a moderating variable. It is important to manage loyalty company.

개정 국제윤리기준의 도입과 효과적인 적용에 관한 연구

박오수,박재환,전규안,양세영 韓國公認會計士會 2011 회계·세무와 감사 연구 Vol.53 No.2

국제윤리기준이 개정되고 동 기준의 전면도입 및 적용에 대하여 우리나라에서 활발한 논의가 진행되면서 국제윤리기준의 내용 중 현행 우리나라 공인회계사 윤리기준이나 국내 법규보다 강화된 내용 혹은 국내 현실에 부합하지 않는 내용과 관련하여 우리나라가 국제윤리기준 원문을 그대로 변형없이 도입하는 것이 바람직한 것인지에 대한 논의가 제기되고 있다. 국제윤리기준을 도입하면서 공인회계사법, 주식회사의 외부감사에 관한 법률, 회계감사기준 그리고 윤리기준 사이의 법적인 근거규정을 조화롭게 일치시켜야 한다는 의견도 또한 개진되고 있다. 국제윤리기준에 기초하여 2006년에 제정된 공인회계사 윤리기준의 시행으로 국제윤리기준에 대한 이해 및 실천의식이 제고되고 국제회계기준과 신국제감사기준의 도입 및 적용시기가 도래됨에 따라 국제윤리기준을 가능한 변경 없이 완전하게 도입하여 시행해도 되는 시기가 도래되었다고 판단된다. 그러나 이를 위해서는 우리나라의 현 상황을 확인하고 변화하는 환경에 대비하는 준비가 필요하다. 따라서 본 연구는 다음과 같은 내용에 대하여 알아보았다. 첫째, 국제윤리기준의 전면도입 및 적용을 위해서 현행 외감법, 공인회계사법 및 감사기준 그리고 새롭게 도입될 신국제감사기준이 어떠한 차이점이 있는지를 분석하였다. 둘째, 윤리기준 제정 후 시행되어 온 윤리경영실태를 비교분석하여 회계법인 윤리경영개선을 위해 보완하여야 할 사항을 분석하였다. 또한 국제윤리기준의 도입과 적용을 위해 재무정보이용자, 학계 등이 인식하는 공인회계사의 윤리수준과 공인회계사가 인식하는 윤리수준 등 공인회계사 윤리에 대한 시장의 기대수준을 파악하여 이에 걸맞게 윤리기준의 위상을 정립하고자 하였다. 셋째, 윤리기준의 위상설정과 관련하여 공인회계사법에 따라 한국공인회계사회가 제정하여 시행하고 있는 윤리기준이 회계관련 법규 및 제도와의 관계에서 적절한 위상정립 및 효력에 대하여 살펴보았으며 공인회계사법, 외감법, 회계감사기준 그리고 윤리기준 사이의 법적인 근거규정을 조화롭게 일치시키는 방안을 모색하였다. 넷째, 국제윤리기준을 도입하고 적용하여야 하는 실천적 주체인 회계법인과 한국공인회계사회가 수행하여야 할 주요 실천과제를 알아보았다. 본 연구는 국제윤리기준의 전면 도입 및 시행에 즈음하여 회계업계의 제반 윤리인식수준 및 법적, 제도적 환경의 검토를 통하여 개선·보완하여야할 사항을 파악하고 이를 반영하여 윤리기준이 적절히 기능하는데 기여할 수 있을 것으로 기대된다. IFAC(International Federation of Accountants) recently revised and improved Code of Ethics for Professional Accountants. Korea adopted Code of Ethics for Professional Accountants by IFAC(hereafter 'International Code of Ethics') in 2006 and didn't revise International Code of Ethics' amendment since 2009. Korea has the plan to adopt revised International Code of Ethics as Code of Ethics for Professional Accountants. This paper aims to suggest appropriate schemes of adoption of revised International Code of Ethics. To do this, first of all, we analyze Act on External Audit of Stock Companies, Act of Certified Public Accountants, Korean Standards on Auditing and revised International Code of Ethics. Second, we perform survey of auditors, members of Korea Accounting Association and accounting professionals of firms with their recognition, expectation and anticipation of revised International Code of Ethics adoption in Korea. Third, we suggest the action plans by accounting firms and Korean Institute of Certified Public Accountants(hereafter ‘KICPA’) to effectively adopt revised International Code of Ethics. Overall, our results suggest that Code of Ethics for Professional Accountants in Korea accept International Code of Ethics on independence of related entities, networks and network firms, valuation services, engagement period, the loan or guarantee which is made under normal lending procedures from an audit client, services related to information technology, taxation services, contingent fees, rotation of key audit partner, public interest entities, fees-relative size. We propose that strong intention of top managements of accounting firms, being responsible for ethical corporate culture of accounting firms are important to effectively introduce and implement International Code of Ethics properly. We suggest that KICPA encourage conforming Code of Ethics for Professional Accountants, organizing regulations related to Code of Ethics for Professional Accountants, building environment to level up ethical level of certified public accountants, and enacting Code of Ethics for Professional Accountants to meet International Code of Ethics. We also propose that KICPA should not only promote education and effective application of ethics of certified public accountants, but also exercise appropriate authorities for violating Code of Ethics. Our research contributes to setting up appropriate plans of adoption of revised International Code of Ethics.

중소 패션기업의 업무영역별 비즈니스 윤리 요소 도출

김수경,여은아 복식문화학회 2019 服飾文化硏究 Vol.27 No.5

The purpose of the present study was to generate a list of business ethics components according to business area for small and medium-sized fashion companies. Based on the literature review, 21 components of business ethics components were identified within five business areas. Ten CEOs(Chief Executive Officers) each participated in an in-depth interview, sharing ethical and unethical cases from their own businesses. Constant comparative analysis was used to generate important business ethics components from those cases. In results, important business ethics components for each business area are: 1) using human-friendly materials, strengthening sustainable technologies, using vegan materials, concerning safe process, and reducing waste in the material production and sourcing area, 2) enhancing an efficiency in design, developing recycle/reuse designs, avoiding to copy designs, and using messages for public interest in the product design area, 3) concerning fair-trade, reducing harmful substance, saving energy, and using ethical supply channels in the distribution and logistics area, 4) acquiring certifications, promoting consumer protection, avoiding exaggerative/false advertisements, and promoting social contributions in the management and marketing area, and 5) promoting workers’ rights, complying with the law, and investing on employee educations in the labor management area. All of the ethical and unethical cases of the ten companies have involved aspects of the 21 components, thereby enhancing understandings on how each issue is being seriously considered and/or handled in the small and medium-sized fashion companies. Study findings may provide a basis for development of a research model for quantitative studies and/or educational programs related to business ethics in the fashion industry.

언론기업의 내부통제기준과 언론 윤리

박세화 (사)한국언론법학회 2023 언론과 법 Vol.22 No.1

The media, which has lost trust from the public, needs self-reflection and improvement efforts more than anything else. Leaving aside the external regulation and technical issues of the media, what can the media do to restore trust on their own? What is a reasonable way to improve the media's internal problems? Leaving aside the external environment and technical issues of the media, what can the media do to restore trust on their own? What is a reasonable way to improve the media's internal problems? It started with a critical mind. In order to promote fairness and ethics in media companies, it is now necessary to discuss the introduction of an internal control system and its effective operation. For this reason, starting with a fundamental and general review of internal control, reviewing the process design at the institutional level and rearrangement of media companies' internal regulations to establish an appropriate internal control system, effective operation and coping with the changing media environment. And some issues and pending issues related to internal control were reviewed. The possibility of applying internal control, which was mainly dealt with in stock companies, to a unique area with a public color, the press, was examined. In the past, many media companies have enacted their own codes of ethics to emphasize the importance of journalism ethics and to arouse the awareness of members engaged in coverage and reporting. However, such a passive approach had no choice but to be fully guaranteed of the ethics of the press amidst the rapid change in the media. Therefore, it is a meaningful idea to seek ways to systematically secure the fairness and ethics of the media within the risk management system of internal control, while making prevention and self-checking an inherent attribute. However, in this article, the study was conducted in a positive direction that internal control as a risk management system for legal compliance and ethical management of for-profit corporations can be applied to the ethics and fairness risk management of media companies. It is undeniable that a follow-up study is needed to determine if there is any incongruity with the uniqueness or if there are any special considerations in the internal control of media companies. This is a major challenge that needs to be addressed in the future. 대중으로부터 신뢰를 잃어버린 언론은 무엇보다 자성과 개선 노력이 필요하다. 이 글은 언론의 외부적 환경이나 기술 문제는 별론으로 두고, 언론이 스스로 신뢰 회복을 위해 나설 수 있는 방안은 무엇일까? 라는 문제의식에서 시작되었다. 이제 언론기업에 있어서도 언론의 공정성과 윤리성을 증진하고 이와 연관된 법적 책임에 대비하기 위하여 내부통제 제도의 도입과 그 실효적 운용방안을 논의할 필요가 있다. 이 글은 내부통제에 대한 본질적・일반론적 검토에서 시작하여, 적정한 내부통제체제를 구축하기 위한 언론사 내부 규정의 정비 및 제도 차원의 프로세스 설계에 대하여 살펴보고, 실효적 운용 그리고 변화하는 언론 환경에 대처하기 위한 내부통제에 관한 몇 가지 쟁점 및 현안을 검토하였다. 주식회사에서 주로 다루어진 내부통제 제도를 언론이라는 공적 색채를 가진 특유한 영역에 적용할 수 있을지 그 가능성의 타진에 초점을 두었다. 종전에도 많은 언론사들은 자체적으로 윤리강령 등을 제정하여 언론 윤리의 중요성을 강조하고 취재와 보도에 종사하는 구성원들의 의식을 환기해 왔다. 그렇지만 이 같은 소극적인 접근은 언론매체 환경의 급속한 변화와 언론사의 법적 책임이 가중되는 현상 속에서, 온전히 언론의 윤리성을 확보하고 언론사의 법적 규제에 대응하는데 한계가 있을 수밖에 없다. 따라서 예방과 자율적인 점검을 본연의 속성으로 하는 내부통제라는 위험관리체제 속에서 시스템적으로 언론의 공정성과 윤리성을 확보하는 방안을 모색해 보는 것은 의미 있는 발상이라고 본다. 다만 이 글에서는 영리법인의 준법과 윤리 경영의 위험관리체제로서의 내부통제를 언론사의 윤리 및 공정의 위험 관리에 적용할 수 있다는 긍정적인 방향에서 연구를 진행하였으므로, 향후 기존의 내부통제 시스템이 언론사의 특유성과 부조화하는 부분은 없는지 언론사의 내부통제에 있어 특별히 고려할 사항은 없는지에 대한 섬세한 후속 연구가 필요하다는 점은 부정할 수 없다. 앞으로 이 글을 기초로 하여 많은 후속 연구가 진행되기를 기대한다.

패션기업을 위한 비즈니스 윤리교육 프로그램 개발과 적용

김수경 ( Soo-kyung Kim ),여은아 ( Eunah Yoh ) 한국의류학회 2020 한국의류학회지 Vol.44 No.5

This study develops a business ethics education program and verifies its effects through the implementation of a program for fashion companies. Questionnaires obtained from 161 fashion companies were submitted for an analysis of the education needs of business ethics components using the Borich's Needs Assessments Model and the Locus for Focus model. The business ethics component in the highest rank of the education need was ‘promoting social contribution (PSC)’. An education program of PSC was developed based on the problem- based learning method and was implemented for 180 minutes on the CEOs or managerial board members of eleven fashion companies. Education participants showed an improvement in the perceptions of the business ethics component after the education seminar. The self-efficacy and the education effect perceived by participants were maintained 70 days after education. This study is meaningful to gain an empirical evidence of the positive effect of business ethics education implemented on the practitioners of fashion companies. The results will provide a knowledge base and a guideline for business ethics education in the fashion industry.

물류기업의 윤리경영 인식과 실천의 차이 분석

김영민 ( Kim Young Min ),전호진 ( Jeon Ho Jin ) 한국유통경영학회(구 한국유통정보학회) 2019 유통경영학회지 Vol.22 No.2

본 연구에서는 물류기업의 윤리경영에 대한 인식과 실천의 정도를 확인하고 그 차이를 분석하여 물류기업의 윤리경영 확산을 위한 시사점을 제시하고자 하였다. 즉, 물류기업 종사자의 윤리경영에 대한 조직과 개인의 인식 차이, 제도적 실천과 체감적 실천의 차이, 윤리경영의 인식과 실천의 차이, 종업원 및 매출액 규모별 윤리경영의 인식과 실천의 차이를 분석하였다. 그리고 기업윤리와 윤리경영에 대한 선행연구를 근거로 측정문항을 개발하였다. 설문조사는 물류기업 종사자를 대상으로 실시하였으며, 요인분석, 신뢰성분석, 상관분석 및 T-검정 및 분산분석을 실시하였다. 연구 결과, 조직과 개인의 윤리경영 인식, 제도적 실천과 체감적 실천, 윤리경영의 인식과 실천은 모두 유의한 차이가 나타났다. 또한 물류기업의 종업원과 매출액 규모별 윤리경영의 인식과 실천의 차이가 유의한 것으로 분석되었다. 물류기업의 윤리경영에 대한 인식과 실천은 유의한 차이가 나타나고 있으므로 윤리경영 교육 등을 통하여 인식을 확산해야 할 뿐만 아니라 윤리경영의 내재화 및 적극적 실천을 위한 노력이 필요하다. The purpose of this study was to analyze the differences between the perception and practice of ethical management in logistics companies and to suggest implications for spreading ethical management in logistics companies. In other words, we analyzed the differences between organizational perception and individual perception of ethical management, the differences between institutional practice and experiential practice of ethical management, the differences between perception and practice of ethical management, and the differences between perception and practice of ethical management by employee and sales size in logistics companies. And we developed measurement items based on prior research on corporate ethics and ethical management. Surveys were conducted on logistics company's employees, and factor analysis, reliability analysis, correlation analysis, T-test and one-way ANOVA were conducted. As a result of the study, there was a significant difference in the organizational perception and individual perception, in the institutional practice and experiential practice, and in the perception and practice of ethical management in logistics company. In addition, the difference in the perception and practice of ethical management by the employees and sales volume in logistics company was meaningful. Since the perception and practice of ethical management in logistics company are showing significant differences, it is necessary not only to spread perception through ethical management education but also to make efforts for internalization and active practice of ethical management.

ISO26000 시행에 대한 기업의 사회적 책임경영 구축방안

김창호(Kim Changho) 한국인적자원관리학회 2006 인적자원관리연구 Vol.13 No.2

  오늘날 대기업들의 사회공헌이 큼에 불구하고 사회적 평가는 그렇게 긍정적이지만은 아니다.<BR>  이러한 평가는 그들의 경영투명성에 문제가 있음을 시사해 준다. 따라서 반기업 정서는 기업의 사회적 책임문제를 야기시켰으며, 기업의 사회적 책임방식은 본질적으로 예방적 차원보다는 사후적 방어 형태로 이어져왔다.<BR>  그리고 최근의 세계화(globalization) 현상은 기업과 기업을 에워싸고 있는 이해관계자 그리고 기업환경사이에 지속적인 연결망을 형성하도록 강제하고 있다.<BR>  ISO는 2008년 시행을 목표로 소위 기업의 사회적 책임경영표준화라고 불리우는 ISO26000시리즈를 준비하고 있다.<BR>  본 연구는 ISO26000시리즈 시행에 대응하기위하여 다음의 4단계 기업의 사회적 책임 관리 방안을 제시함을 목적으로 한다.<BR>  첫 단계는 상생(win-win)관점에서 본 기업의 사회적 책임 인식에 있다. 기업의 사회적 책임 규범화에는 법제화, 인증시스템 획득, 사회보고 등이 있다.<BR>  두 번째 단계는 기업의 경영투명성을 확보하기위해서 윤리경영시스템의 확립이다. 최근 연구에서 지속가능을 추구하기위해서는 먼저 CCO(준법감시인)나 윤리강령의 도입등과 같은 윤리경영이 선행되어야 한다고 지적하고 있다.<BR>  세 번째 단계는 지속가능경영의 도입이다. 지속가능경영이란 미래 세대의 욕구를 충족시킬 수 있는 능력을 훼손하지 않고 현재 세대의 욕구를 충족시키는 관점에서 환경적 질, 사회적 평등, 이윤추구 즉 환경부문, 사회적 부문, 경제적 부문의 3부문을 동일한 수준에서 향상시키는 것이다. 이것을 ISO는 ISO26000 시리즈로 기업의 사회적 책임경영표준화로 시도하고 있다.<BR>  마지막 단계는 이러한 3단계를 거쳐서 기업의 최종목표를 존경받는 기업/좋은 기업이 되게 하는 것이다. 지난 20세기에는 기업의 목표가 ‘강한 기업’이 되기 위해서였다면 21C의 기업목표는 존경받는 기업, 좋은 기업이 되는 것이다. 따라서 존경받는 기업이 되기 위해서는 지속가능경영의 실천과 ‘좋은 일터’를 만듦에 달려있다 하겠다.   Although super-large companies showed social contribution activities in various fields, social assessment is negative. Because their management was not clean. So corporate social responsibility (CSR) often results from adverse publicity and so has been defensive in nature and reactive rather than proactive.<BR>  And Globalization challenges companies to make sustainable connections between enterprise, equity, ethnicity and the environment.<BR>  ISO will plan to start ISO26000 Series, what is called, CSR management standardization from 2008.<BR>  So, four steps of building plans for CSR management against ISO26000 Series are as follows;<BR>  First step is that it is necessary for a company to recognize CSR in win-win perspective. CSR is normalized through such as legitimation, license system acquisition, and social reporting. So globalization leads to CSR management standardization, ISO26000 series.<BR>  Second step is that to get a cleanness of management business ethics system is to built. Recent research findings reveal that business ethics system is proactive to seek sustainability, for instance, example of business ethics is an introduction of CCO(Chief Compliance Officer) and/or business ethics code.<BR>  Third step is an introduction of corporate sustainability management(CSM). CSM idea was originated from Sustainable Development concept of "Our Common Future", that is, UNCED Report in 1987, and UN Environmental Summit in 1992 accepted Sustainable Development as "Agenda 21".<BR>  Sustainable Development is defined that "What meets the needs of the present without compromising the ability of future generation to meet their own needs." John Elkington, chairman of SustainAbility in 1988, suggested CSM concept of "triple bottom line" - "It is necessary to improve three sectors- environmental quality, social equity, and strives for profits - at same level.", and CSM practices are opened as a form of Corporate Sustainability Report to the general public. Representative companies of doing the Report are POSCO and Philips.<BR>  So, ISO tries to standardize CSR through ISO26000 series after ISO14000 (environmental management) and ISO9000 series (products standardization).<BR>  Final step is that corporate goal is to be "Good company Respectable Corporate Citizen" in 21C rather than "Strong company." in last 20C. To be a "Respectable Corporate Citizen and Good company, company depends on CSM and to make a company to be "Great Work Place" - bringing spiritual sustenance into the workplace.