본 연구의 목적은 우리 나라의 환경보고서 발간의 확대와 공시제도 활성화 방안을 제시하는 것이다. 이러한 목적을 달성하기 위하여 문헌고찰을 통한 이론적 고찰과 환경보고서를 작성하고 있는 기업과 환경보고서를 작성할 예정인 37개 기업을 대상으로 설문조사방법을 실시하였다. 환경보고서 발간의 확대와 공시제도 활성화를 위한 방안은 다음과 같다. 첫째, 전문인력을 확보하고 환경영향 및 환경성과측정 기술을 보급하여야 한다. 둘째, 환경보고서 발간은 기업판단에 의한 자발적 작성과 공개가 바람직하다. 정책당국은 이를 위해 환경보고서 가이드라인의 수정․보완 등 적절한 노력과 분위기를 조성하여야 한다. 셋째, 환경보고서의 신뢰성 확보를 위한 독립된 검증기관의 신설이 필요하다. 다만, 연구자의 견해로는 감사전문가이며 회계전문가인 회계사(법인)에게 감사를 맡기는 방안도 적극 검토할 필요가 있다고 본다. 넷째, 환경보고서 작성과 금융기관의 신용평가와 연계하고, 각종 세제상의 혜택을 부여하는 방안을 모색하여야 한다. 또한 종이매체의 한계를 극복하기 위해 환경보고서 공시를 위한 전문 웹사이트 구축을 추진하여야 할 것이다. 본 연구결과는 기업의 이해관계자는 물론 정책당국에도 환경보고서의 의미와 중요성을 인식시킴은 물론 우리 나라의 환경보고서 제도의 정착과 발전, 환경보고서 관련 연구에 공헌할 할 것으로 기대된다.

The purpose of this study is to suggest the activating plan of disclosure system of the environmental reports in Korea. To accomplish this objective, this study reviewed the existing relevant studies. This study analyzed empirically the data which is gathered from the questionaries for the 37 firms. The main results of the study are summarized as follows. First, We secure specialists and supply the measurement skill of the environmental impact and performance. Second, it is to be desired that environmental reports is prepared and disclosed voluntary. Third, it is necessary to establish the independent auditing body for the securing reliability of the environmental reports. Fourth, the environmental reports keep in contact with the credit evaluation of the banking facilities. The firms which disclose the environmental reports are bestowed a favor of the tax rate. It is needed to establish the website to disclose the environmental reports. The findings of this research will contribute to the settlement and development of the environmental reports in Korea. They provide many implications related studies about the environmental reports. The findings, however, should be interpreted and accepted with caution, since this study has several limitations such as statistical method and sampling.

The purpose of this study is to suggest the activating plan of disclosure system of the environmental reports in Korea. To accomplish this objective, this study reviewed the existing relevant studies. This study analyzed empirically the data which is gathered from the questionaries for the 37 firms. The main results of the study are summarized as follows. First, We secure specialists and supply the measurement skill of the environmental impact and performance. Second, it is to be desired that environmental reports is prepared and disclosed voluntary. Third, it is necessary to establish the independent auditing body for the securing reliability of the environmental reports. Fourth, the environmental reports keep in contact with the credit evaluation of the banking facilities. The firms which disclose the environmental reports are bestowed a favor of the tax rate. It is needed to establish the website to disclose the environmental reports. The findings of this research will contribute to the settlement and development of the environmental reports in Korea. They provide many implications related studies about the environmental reports. The findings, however, should be interpreted and accepted with caution, since this study has several limitations such as statistical method and sampling.

environmental accounting, environmental reports, disclosure of the environmental information, environmental reporting guidelines.