The government announced that it would ask the contractors not only the supplier but also the contractors to take the same responsibilities if they did not observe industrial accident safety measures from 2019. The semiconductor manufacturing process belongs to the representative disaster industry group in which the facility is directly located inside a closed space called clean room. According to previous studies, the semiconductor industry group used checklists for safety management of their suppliers. This study has developed a model for assessing suppliers by constructing a quantitative checklist item through the risk assessment methodology, laws and regulations. The evaluation model of the supplier set up through this study becomes the safety management standard in the semiconductor industry .Furthermore, it is applied to the partner companies in the operation of ISO 14001, 45001, I would like to apply it as a measure of performance management for CSR (Corporate Social Responsibility).

Sustainability management has evolved into a concept for enhancing corporate sustainability by incorporating corporate social responsibility into the concept of sustainable development. Universities are expected to play a key role in creating a new paradigm for sustainability management by educating and nurturing future human resources. Therefore, it is necessary to discuss the role of universities in introducing sustainability management indicators and practice in order to examine what role universities can play in promoting sustainability management and to fulfill their functions and roles. This study examined the current status of and the necessity for universities’ sustainability management and the international norms in order to promote sustainability management of universities. Then, the case study of domestic universities suggested practical implications for each factor of GRI guidelines. In order to develop the academic discussion, I hope that the elements for sustainability management presented in this study can be used as basic data.

Fashion industry pressure on natural resources has grown dramatically as consumption grew in emerging countries and the principle of rapid change of fashions extended to mass market in western counties, at the same time supply chains expanded globally to countries with lower labor and environmental standards creating critical sustainability challenges. Meanwhile, sustainability has become a hot topic for consumers that hold brands responsible for sustainability performances along the whole supply chain. The paper traces developments in the fashion business commitment to sustainability over two decades, with a focus on the implication for SCM. Academic literature focuses mainly on partial issues, missing the overall picture, the interaction among a complex set of factors, and to account for the role of past decisions and mistakes on current SSCM (sustainable supply chain management) strategy developments. The time span considered captures sustainability awareness in the fashion business which is in its statu nascenti (nascent state) and the trial and error process that led to progressive refinements of both means and ends. The paper provides an extensive review of academic articles, business reports, technical documents, regulations and direct information from the field and identifies five key lessons learnt in this process that influence current fashion business strategies in sustainability and SCM.

The purpose of this study is to examine the impact of perceived sustainability management fit of SPA brands on consumer purchase intention. A survey was conducted targeting women in their 20s and 30s from April 27th to May 6th 2013, and a total of 350 questionnaires were used in the final analysis. Frequency analysis, reliability analysis, factor analysis, ANOVA, simple regression analysis and multiple regression analysis were carried out using SPSS ver 21.0. The results of this study are as follows. First, fit of all three areas- economic, ecological and socialof sustainability management activities have a significant impact on consumer perception on sustainability activities. Second, perceived sustainability activities by SPA brands are found to have a positive effect on brand attitude, brand trust and consumer satisfaction. Third, brand attitude and consumer satisfaction forged by perceived sustainability activities by SPA brands have a positive impact on consumers' purchase intention. Based on the result of this study, the following marketing implications can be suggested. First, SPA brands need to be more active in all three area of sustainability activities while coming up with measures for differentiated social sustainability activities. Second, SPA brands need to meet their primary obligation by providing consumers with quality products at a reasonable price. Third, SPA brands need to recognize the potential value of sustainability activities as a driver of a longstanding relationship with consumers as well as long-term profit and value creation, leading to a great financial performance.

very important also for future generations in managing and inheriting CPR. A study was conducted on the CPR case of the village fishery managed by the Jongdal-ri Fishing Village Cooperative of Jeju Special Self-governing Province. The eight principles presented by Ostrom (1990) as the designed principles of sustainable CPR, that is to say, Clearly defined boundaries, Congruence between appropriation and provision rules and local conditions, Collective-choice arrangements, Monitoring, Graduated sanctions, Conflict-resolution mechanisms, Minimal recognition of rights to organize, and Nested enterprises, were analyzed. It was confirmed that the object case, Jongdal-ri Fishing Village Cooperative was managed based on these principles. Autonomous management rules are established by each fishing village cooperative community to fit their respective characteristics. Besides mere establishment of the rules, these rules should be preferentially be put into practice. The Jongdal-ri Fishing Village Cooperative successfully put them into practice, and was designated as the most superior fishing village cooperative community successively for three years. Collection was prohibited during a closed season for preservation of resources, and those of which the body length was shorter than that specified in the rules were not caught. That is to say, communities can sustainably manage CPR by complying with the conditions to be sustainable as well as following and putting in practice the rules, providing a CPR management system for future generations.

This study explores whether the implementation of sustainability disclosure can trigger or stimulate the change in the roles of management accountants in adopting organizations in Vietnam as business partners. To do so, it explores the roles of management accountants in integrated reporting (IR) adopting organizations and sustainability reporting (SR) adopting organizations based on the use of the pragmatic constructivism (PC) theoretical framework. In addition, qualitative semi-structured interviews were used to provide an in-depth investigation of management accountants’ work in both IR and SR adopting organizations. The empirical findings suggest that the adoption of the IR framework has triggered changes in management accountant roles toward the new business partner roles to support the decision-making process within their organizations. On the other hand, management accountants from SR adopting organizations still work as traditional “bean-counter” roles. Our paper concludes by indicating several propositions based on our empirical findings that can be tested by future researchers from the domain by collecting relevant data. Our study can be seen as a response to the recent call for a more in-depth examination of the practice of sustainability disclosure from the practitioners’ perspectives in adopting organizations.

The objective of this paper is to explore how board gender diversity affects corporate sustainability performance. Therefore, this paper examines the direct association between board gender diversity with corporate sustainability performance and the mediation effect of enterprise risk management (ERM) on this association. The study employed a cross-sectional survey method. Data were collected from annual reports, websites, and through the questionnaires that were distributed to Chief Financial Officers (CFOs) of all the listed companies of Dhaka Stock Exchange, Bangladesh. The partial least square technique of Structural Equation Modelling (SEM) approach was employed for data analysis. The result did not find support for the direct association between board gender diversity and sustainability performance in Bangladesh context. This implies that contextual factors, such as, male-dominant board, appointment of female directors based on family ties, lack of education and expertise etc. may discount gender diversity direct influence on sustainability performance. However, the study finds strong support for the mediating role of ERM use within the corporate structure. Further analysis of indirect effect suggests that ERM use mediates the relationship of board gender diversity and sustainability performance in full. This implies that in the Bangladesh context effective use of ERM is highly recommended.

「Special Act for the Safety Control of Public Structures」is for the periodical inspection and maintenance on the main structures. It is based on the reactive measures for the found faults and the maintenance budget is allotted with a ceiling. Therefore decision makers cannot establish long-term strategies and connot consider the serviceability from a user's point of view. The infrastructure maintenance system has to be renewed considering for the efficiency in the face to the rapid increase of the rate of deteriorated facilities.