본 연구의 목적은 현행 우리 나라의 환경보고서 작성지침의 특징을 파악하고, 개선보완점을 제시하는 것이다. 이를 위해 선행 관련문헌과 자료를 입수하여 환경보고서 전반에 관한 이론적 검토와 환경보고서 작성지침의 유형 등을 논의하였다. 이어서 우리 나라보다 앞서 환경보고서 작성지침을 발간공표하였던 일본, 호주, 영국 등 선진 3개국의 환경보고서 작성지침의 내용을 고찰하여 우리 나라의 작성지침과의 공통점과 차이점을 지적하였다.우리 나라 환경보고서 작성지침의 중요한 특징은 정보공개분야 중 이해관계자와의 파트너십분야를 독립 구분하여 네 항목으로 나누어 정보를 공개토록 한 점이다. 우리 나라 환경보고서 작성지침의 개선보완이 요구되는 내용은 다음과 같다.첫째, 환경보고서의 작성절차에 대한 보완이 필요하다. 둘째, 환경성과지표의 개발이 시급하다. 셋째, 환경보고서의 신뢰성 확보를 위한 방법의 개발이 필요하다. 넷째, 환경회계정보에 대한 보충이 필요하고 이를 위해서는 환경회계의 작성지침이 있어야 할 것이다. 마지막으로 주로 환경성과만을 공시하는 환경보고서 보다는 경제적 성과와 사회적 성과까지 공시하는 지속가능성 보고서 발간을 위한 지속가능성 보고서 가이드라인 제정에 눈을 돌려야 할 것이다. 본 연구의 결과는 우리 나라의 환경보고서 작성지침의 개정에 기여할 것이다. 다만, 보완책을 항목 하나 하나 구체적이고 세부적으로 제시하지 못한 점이 본 연구의 한계일 것이다.

The purpose of this study is to grasp the characteristics of 「Environmental Reporting Guidelines 2002」in Korea and to suggest the improvement of it. To accomplish this objective, this study reviewed the existing relevant studies and literatures. Especially, this study compared Korean Environmental Reporting Guidelines with that of the 3 advanced countries that are Japan, Australia, and the United Kingdom. Through the such comparative, this study clarified some points of common features and differences between them. One of the important characteristics of 「Environmental Reporting Guidelines 2002」in Korea is partnership with stakeholders. That is, 「Environmental Reporting Guidelines 2002」deals with it as an independent category with 4 items. The main improvements of 「Environmental Reporting Guidelines 2002」in Korea are summarized as follows. First, the sequence of preparing a environmental reports needs the complement. Second, the development of environmental performance indicators is urgent. Third, the method of securing reliability of the environmental reports is necessary. Fourth, it is necessary to supplement the environmental accounting information and to publish the general environmental accounting guidelines. Last, it is necessary to establish the Sustainability Reporting Guidelines for the Sustainability Reports which discloses economic, environmental, and social performance. The findings of this research will contribute to update the 「Environmental Reporting Guidelines 2002」in Korea.

The purpose of this study is to grasp the characteristics of 「Environmental Reporting Guidelines 2002」in Korea and to suggest the improvement of it. To accomplish this objective, this study reviewed the existing relevant studies and literatures. Especially, this study compared Korean Environmental Reporting Guidelines with that of the 3 advanced countries that are Japan, Australia, and the United Kingdom. Through the such comparative, this study clarified some points of common features and differences between them. One of the important characteristics of 「Environmental Reporting Guidelines 2002」in Korea is partnership with stakeholders. That is, 「Environmental Reporting Guidelines 2002」deals with it as an independent category with 4 items. The main improvements of 「Environmental Reporting Guidelines 2002」in Korea are summarized as follows. First, the sequence of preparing a environmental reports needs the complement. Second, the development of environmental performance indicators is urgent. Third, the method of securing reliability of the environmental reports is necessary. Fourth, it is necessary to supplement the environmental accounting information and to publish the general environmental accounting guidelines. Last, it is necessary to establish the Sustainability Reporting Guidelines for the Sustainability Reports which discloses economic, environmental, and social performance. The findings of this research will contribute to update the 「Environmental Reporting Guidelines 2002」in Korea.

Environmental Reporting Guidelines, Environmental Reports, Environmental Accounting, Environmental Management