Recently, due to the change to SASB(Sustainability Accounting Standards Board) and GRI(Global Reporting Initiative) Standards 2021, the paradigm for non-financial information disclosure is changing significantly, with the number of ESG topics and indicators that must be disclosed by industry from an autonomous material topic selection method. This study revealed that the number of compulsory topics in the oil and gas industry by GRI standards 2021 is up to 2.4 times higher than the average number of material topics disclosed when domestic companies publish sustainability reports using GRI Standards 2020. In the oil and gas industry, I analyzed the similarities and differences between the GRI standards 2021 and the ESG topics covered by SASB by environmental, social, economic, and governance areas. In addition, the materiality test process, which is different in GRI standards 2021, is introduced, and the issues included in the following 10 representative ESG-related initiatives are summarized into 62 and suggested improvement plans for materiality test used in the topic pool.

PURPOSES : In this paper, the measurement criteria was determined by assessing the factors influencing the measurement of bending resonance frequency which is not specified in KS F 2437. METHODS : The durability evaluation analysis of concrete beam specimens was performed immediately after freezing and thawing processes. It is primarily aiming at improving the repeatability and reproducibility of measurement results by providing measurement criteria for various measurement factors that can occur during the collection of resonance frequency data. An independent concrete durability test (KS F 2456) was executed with the proposed measurement protocol for evaluation. RESULTS : A measurement protocol was proposed to determine the transverse resonance frequency of concrete beam specimens. CONCLUSIONS : It was concluded that the proposed measurement protocol may be used for the concrete durability test; where the resonance frequency could be stably collected.

부동산 등의 자산을 충분하게 보유하지 못한 IT 기업 내지 신설기업 등이 운영자금의 조달함에 있어서 채권의 유동화는 중요한 수단으로 기능하고 있다. 그 법률적 수단으로서의 지명채권 양도의 공시방법을 현실적 요구에 맞추어 개선하는 일은 시급한 과제이다. 때 맞춰 2009년 민법개정위원회에서 지명채권양도의 공시방법을 논의 중이다. 민법의 적용영역 내지 범위가 일반적인 사항을 규율하는 것이라 할지라도, 실제의 거래의 요구에 의하여 민법상의 지명채권양도의 공시방법과는 다른 공시방법을 채택하는 특별한 사항이 증가하고 있는 사실은 위의 논의의 실효성을 담보한다. 채권양도의 공시방법을 정비하는 것에 대한 전향적인 태도가 요구되고 있는 실정에서, 본고에서는 등기의 공시방법을 제언하고 있다. 이는 지명채권양도의 공시방법에서 발생할 수 있는 거래 불안, 고비용, 이중양도 등의 문제점을 극복하는 방안이라 본다.