earticle

영어

Recently our business enterprises are confronted with a diversity of new events along with unpredictability changes in the socioeconomic environments. In particular, various business risks connected with CSR have the potential to have important bearings on the enterprise value, and contain much of topical interests that cannot be ignored from the point of view of each interested parties including stakeholders and consumers. In addition to these, with ethical problems on board of directors, transparency in business management, a back-scratching alliance of government and businesses, misuse of capital etc. CSR is hot topic. So there has been much discussion in recent decades about the extent of CSR, increasing the pressure of stakeholders. Reflecting this current state, it is gradually increasing for business enterprises to disclose their risk information concerning their future sustainability. As the business misfortunes such as accounting scandal occur repeatedly the importance of internal control is emphasized under the circumstances. Meanwhile, Based on the arguments that CSR plays the role of mitigating conflicts between business enterprise and interested parties, current empirical studies on CSR explain the following results. CSR enhances the financial performance of business entity. Specifically, business enterprises with higher CSR performance are predicted to have higher profitability, lower cost of capital and higher enterprise value than those with lower CSR performance. This study, on the other hand, attempts to analyze several theoretical points on CSR. it studies about clear understanding of CSR and contemplation about CSR accounting. And it analyzes and upgrades the system with organizing analysis of previous CSR accounting. And it suggests several ways for the relationship between CSR and financial performances and interested parties. To begin with, this study examine some views of the CSR researchers in this field on the accounting issues connected with CSR and the quantitative evaluation methods for social performances. Having examined the views, the next step is to compare the existing accounting research with that of the CSR accounting in order to suggest some research themes for further study in a theoretical manner. To be more specific, the aim of this study is to find out the raison d’etre of CSR accounting and also to shed light on the formation of CSR accounting theory with special reference to locating it within the existing framework of business accounting. In this context this study will provide a number of common conceptual denominators for an actual quantitative model to be generated. This study contains the following arguments. First, it is necessary that business enterprises should recognize the CSR issue as CSR risk which appear to have great impact on the enterprise value. Second, the CSR issue which used be understood as an exogenous factor with various related events should be treated as an endogenous factor from now on. Lastly, with these points above, it is advisable that a proficient organization management method be mapped out so as to produce and report the accounting information including the CSR performance to the insiders as well as outsiders of the business enterprises. In addition, the contents of this study consist of the following details. Firstly, it suggests several theories about the feature of current CSR problems and the approach to quantification of CSR. Then it treats the concept and problems of social cost, social audit and value added statement which are previous CSR accounting of corporate social accounting. And it explains sustainability accounting of the sigma project, environmental accounting which are current CSR accounting. And it presents the reasons for the directivity and considerations of CSR accounting which is included the squad for internal controls and regular monitoring system in business enterprise, socially responsible investment.

한국어

현재 예측하기 어려운 사회경제환경의 변화와 더불어 우리 기업은 다양한 새로운 사상에 직면해있다. 특히 CSR과 관련된 각종 사업리스크는 기업가치에 중대한 영향을 미칠 가능성을 갖고 있어 주주나 소비자 등 이해관계자 입장에서 간과할 수 없는 중대한 관심사가 되고 있다. 이러한 상황을 반영하여 기업의 지속가능성과 관련이 있는 리스크정보를 공시하는 경우가 점진적으로 증가하고 있다. 더불어 회계부정문제 등 기업의 불상사가 연이어 나타나고 있는 상황에서 내부통제의 중요성이 강조되고 있다. 우선, 본고는 CSR과 관련된 회계문제와 사회적 업적의 정량평가에 관하여 CSR연구자의 몇 가지 관점을 조사한다. 이를 통해 정량적 방식의 미래 연구테마를 제안하기 위하여 기존 회계연구와 CSR회계연구를 비교한다. 구체적으로 본고의 목적은 CSR회계가 필요한 이유를 찾아보고 CSR회계이론 형성에 있어 종래의기업회계 틀에서 CSR회계의 위치설정 방법론을 고려한 정량화 모델을 해명한다는 것이다. 이와 관련하여 본고는 앞으로 창출될 CSR정량화 모델에 관하여 약간의 개념적 공통분모를 제공한다. 본고는 다음과 같은 내용으로 구성된다. 먼저 기업이 CSR문제를 기업가치에 중대한 영향을 미치는 CSR리스크로서 인식해야한다는 점이다. 또한 향후 회계의 외생적 요인을 전개한 결과인 CSR 관련의 다양한 사상을 내생적 요인으로 다루어야 한다는 것이다. 그리고 이러한 점을 바탕으로 기업의 내외부 이해관계자에게 CSR업적을 포함한 회계정보를 산출하고 보고하기 위하여 원만한 조직관리 방법이 확립되는 것이 바람직하다는 것이다