최근 주주의 이익뿐만 아니라 양성평등, 근로자의 인권 등 사회문제에서부터 시작하여 탄소세 도입 등 환경문제에 이르기까지 기업의 사회적 책임 이슈를 회사법에 포함하여 논의되어야 한다는 논의가 활발하게 진행되고 있다. 이러 한 논의는 ESG 경영, 즉 환경(Environment), 사회(Social), 지배구조(Gove rnance)의 이슈이다. 인권, 환경 등 공익적인 문제가 회사법에 영역에 포함 되어 기업의 공익적 책임이 강조되고 있다. 이는 단순한 기업의 윤리적인 책 임을 넘어 법적 책임을 의미한다. 본 논문은 ESG 경영에서 사회요소(S) 중 인권경영에 대한 논의를 하였다. 글로벌 대기업은 막대한 자본력을 가지고 개발도상국의 값싼 근로자들을 이 용하여 가격경쟁력있는 생산품을 생산한다. 그 과정에서 열악한 근무환경과 과도한 노동시간, 저임금 등 인권침해가 발생하고 있다. 개발도상국의 영세 한 대기업의 자회사나 협력업체를 통해 인권침해가 발생하지 않기 때문에 글 로벌 대기업은 그 책임을 지지도 않았다. 그러나 이러한 근로자의 인권을 보 호하기 위해서 최근 유럽에서는 글로벌 대기업의 인권경영을 강제하는 법률 이 제정되고 있다. 공급망실사법이 대표적이다. 공급망실사법은 기업의 생산 절차를 거쳐 유통을 통해 소비자에게 상품의 도달하기까지 인권침해가 일어 나는지 글로벌 대기업에게 실사의무를 지우는 것을 말한다. 이는 UN, OEC D 등 국제기구의 인권경영에 대한 관심에서 시작되었다. 우리나라는 아직 이 에 관한 구체적인 법률이 없다. 본 논문에서는 국제기구의 모범법체계와 서 유럽의 인권실사 법 등을 소개하고 이에 대한 우리 정부와 기업의 대응방안 을 논의하였다. 인권경영을 위하여 첫째, 정부 차원에서 EU 국가에서 실시하고 있는 공급 망 인권 실사법을 우리나라도 준비할 필요가 있다. 둘째, 기업 차원에서는 기 업의 중요한 의사결정을 하는 이사회에서 인권경영을 위한 내부통제기준 및 준법감시기구를 설치할 필요가 있다. 셋째, 우리나라에는 기업의 투명성을 위한 사외이사제도가 마련되어 있다. 인권에 대한전문성을 가진 사외이사를 외부에서 선임하여 인권 및 환경경영위원회를 설치할 필요가 있다. 넷째, 우 리나라는 최근 자본시장법의 개정을 통해 여성임원할당제가 시행되었다. 그러나 대부분 상무이사가 아닌 사외이사를 여성으로 채우고 있으며 EU 국가 의 경우와 비교할 때 아직 여성이사의 비율은 미미하다. 따라서 점진적으로 여성이사의 비율을 높혀갈 필요가 있다. 그러나 기업에 강제적으로 여성 사 외이사를 강요할 경우 미국의 사례에서 보는 바와 같이 역차별의 문제도 있 을 수 있고 기업에 과도한 부담을 줄 수도 있으므로 영국의 ‘comply or ex plain’ 제도를 통해 점진적으로 회사 이사진의 다양성 문제를 해결할 수 있 을 것이다. 회사법의 목적은 결국 회사의 생존을 위해서이다. 생존을 위해서는 사회적 요구인 회사의 공익적 목적에도 부응하고 장기적으로 지속 가능하여야 한다. 회사법에서 이사회 등 회사의 의사결정권자가 합리적이고도 합법적인 의사결 정을 할 수 있도록 통제하여 이윤 창출과 인권, 환경 등 ESG 경영을 위하여 회사가 지속가능한 성장이 가능하도록 하여야 할 것이다.

In this article, firstly, we talk about why we respond to “climate change impacts in nature and society” educationally. Secondly, we try to find ways that Jeju also has the ability to halt biodiversity loss and apply nature-based solutions to conserve biodiversity, enhance resilience, and so improve the well-being of the people on the island and in turn to improve the well-being of the people on the planet at the grass roots level of UNESCO internationally protected areas. Thirdly, we try to develop World Environment University Online School Leads Establishment of World Environment University so called “Lead WEU.” We will announce “World Environment University Online School Leads Establishment of World Environment University” at Private Meeting of the 2020 World Conservation Congress on September 9, 2021 in Marseille of France. We propose ”Jeju Global Governance of World Heritage; Climate Change Impacts and Integrated Management of UNESCO internationally Protected Area, at the graduate class of Jeju National University from September 2 to December 9, 2021. The core program centered at the University itself would be developed initially on the basis of the comparative advantage offered by its location in Jeju and the quality of faculty, full and part time, that could be recruited to the University.

과학기술 전문가가 근거를 제시하고 정책관료가 결정을 내리던 기존의 정책결정체계와는 달리, 불확실성과 이해관계 대립으로 특징지어지는 기술위험 영역에서 참여적 의사결정방법이 바람직한 모델로 상정되어왔다. 이어 여러 가지 정책실험이 이루어졌다. 그러나 의사결정과정에 있어서 ‘누가 어떤 역할을 할 것인가’에 대해서는 여전히 다양한 견해가존재한다. 본 연구는 기술위험 거버넌스에 대한 사회적 배경이 다른 두 나라인 영국과 한국에서 각각 수행된 방사성폐기물 관리방안 모색을 위한 공론화 프로그램을 역할분담의 관점에서 분석한다. 본고는 영국과 한국의 공론화 프로그램이 전개되는 과정에서 다양한 참여자그룹이 어떻게 정의되고, 어떠한 근거로 역할이 상정되며, 적용된 의사결정방법은 무엇인지에 관해 논의한다. 공론화과정의 사례연구를 통해 많은 기술선진 민주주의 사회에서 지지 받고 있는 ‘참여를 통한 의사결정’이라는 기술위험 거버넌스의 규범이자 방법론이 실제 각기다른 정치사회 환경에서 어떻게 구현되는 지를 살펴본다. 방사성폐기물 관리와 공론화에 대한 오랜 경험을 가진 영국과의 비교분석은 한국의 방사성폐기물 관리정책과 나아가 기술위험 거버넌스를 위한 정책도구를 정교화 하는 데 기여할 것이다.

2008년 제1차 해양쓰레기 관리기본계획이 수립된 이후, 해양쓰레기 발생을 억제하기 위한 정책은 어느 정도 성과를 나타냈으나, 해양쓰레기의 과학적 조사, 해양쓰레기 대응센터, 부처간 협력 등 관리기반 측면에서는 문제점을 나타냈다. 해양쓰레기가 하천을 통해 지속적으로 유입되고 있다는 점에서 부처간 협업적 거버넌스와 안정적 재원확보는 중요한 정책적 과제이다. 본 발표에서는 우리나라 해양쓰레기 관련 관리기반 현황을 살펴보고, 거버넌스 및 재원을 중심으로..

Unknowingly, the relationship between IT departments and their internal customers becomes that of client-supplier based on the mechanisms of marketing and competition. In addition, due to enhanced focus on the customer in the planning, development, and delivery of information service, IT service management(ITSM) has become increasingly important. These days IT management is focusing particularly on the 'de-facto' standard ITIL (IT Infrastructure Library) for implementing ITSM. It is linked as a part of CobiT’s 'deliver and support' domain, which is a framework of IT governance, and ISO/IEC 20000 is a unique international certification standards on the ITSM. This paper proposes the strategy and procedure for ITSM implementation based on ITIL with consideration of IT governance structure for manufacturing industries. It also presents a case study to share the lessons learned and results of an ITSM project.

In the era of network media, the outbreak of network social emotions will lead to the tearing and out of control situation of network public opinion ecology, resulting in the occurrence of public crisis. With the development of network media technology, we can deeply understand the social mentality of public events through the analysis and management of public network behavior. Grass roots governance is the basis of social governance. Urban community governance and rural village governance belong to the category of community governance. In the city, the community is the unit cell of social governance. The large-scale Internet platform has linked people, money, materials, and information related to personal life together. It not only provides solutions for the public's life problems but also provides a new digital social governance model. The modernization of community governance at the grassroots level also means reshaping the interpersonal relationship and power structure of the community, focusing on highlighting the subjectivity of the community residents and enhancing the emotional identity of the community. This paper puts forward the analysis framework of social public psychology and behavior in the face of public events, based on the management of public emotions reflected in the network media, to improve the modernization level of community governance and the ability to deal with public events

Earnings management is a matter of concern for organizations because it affects the interests of stakeholders. This reduces the quality of information on financial statements of the organizations when the organization performs earnings management behavior. The objective of the article is to examine the impact of corporate governance on earnings management of all Vietnamese listed banks from 2015 to 2019. The article uses time-series data and ordinary least square (OLS) with Eviews 10.0 software to test the regression model. The agency and asymmetry information theory is used to explain the relationship between corporate governance and earnings management. The study results show that two variables – the foreign members of the board of directors and audit committee – have an opposite effect on earnings management behavior of Vietnamese listed banks. Therefore, the managers of listed banks need to raise awareness to express responsibility for honest and reasonable information on the financial statements. This creates trust and credibility for stakeholders. Moreover, Central bank of Vietnam should monitor regularly and enforce strict sanctions to limit earnings management behavior of listed banks. This contributes to improving the quality of accounting information in the Vietnamese banking sector to meet the trend of international economic integration.

The purposes of this research were: 1) to investigate the effect of participatory management on financial information asymmetry, 2) to investigate the effect of corporate governance on financial information asymmetry, 3) to examine the influences of benefits incentives on financial information asymmetry, and 4) to test the mediating effects of benefits incentive that influences the relationship between participatory management, corporate governance, and financial information asymmetry. The research sample consisted of 388 Thai-listed firms. Data were collected through a survey questionnaire. Descriptive analysis, Multiple Regression Analysis, and Structural Equation Modeling were used for the data analysis. The results revealed: 1) participatory management and participation in evaluation had a negative influence on financial information asymmetry. 2) Corporate governance and the rights of shareholders had a negative influence on financial information asymmetry. 3) Benefits incentive was negatively associated with financial information asymmetry. 4) The model’s influences of participatory management, corporate governance on the reduction of financial information asymmetry through benefits incentive as mediator fit the empirical data (Chi-square = 104.459, df = 84, p = 0.065, GFI = 0.967, RMSEA = 0.025). The variables in the model explained 78.00% and 4.70 % of the variance of benefits incentive and financial information asymmetry, respectively.

The research aims to explore the links among corporate governance, corporate social responsibility, and earnings management, considering vital roles of each component in Vietnam. There were 500 questionnaires provided to the targeted enterprises, where there were 150 enterprises in Ho Chi Minh Stock Exchange, 150 enterprises in Hanoi Stock Exchange, and 200 enterprises in the unlisted public company market. Of the distributed questionnaires, only 289 replies offered needed information for analyses. The data derived from these firms was based on their annual or sustainability statements that were retrieved from the websites. This research used a sixyear rolling window to calculate earnings management. To compute that variable, lagged year information was included, so the data from 2011 to 2017 was needed to collect. The empirical results show that corporate governance mechanism is a significant moderation in the positive link between good corporate social responsibility and earnings management. Furthermore, corporate social responsibility and earnings management also play mediating roles in the associations among corporate governance, corporate social responsibility, and earnings management. This project recommends that corporate governance mechanism is an essential driver of the managerial behaviors in social responsibility and ethical accounting practices, which are in turn mediators in the joint research model.

This research is conducted to investigate the impact of provincial governance quality on earnings management in the context of Vietnam. The sample of this study was 52 construction materials companies listed on Vietnamese stock market for the period of 2015 - 2017. Consistent with previous research, this paper used discretionary accruals to obtain the discretionary abnormal accruals for measuring earnings management. We employ the data from nationwide surveys of provincial governance quality measured by the provincial competitiveness index. The multiple regression models were estimated to test the impact of the both provincial competitiveness index and ten sub-indices on earnings management of listed companies. This study provided the first empirical evidence for the impact of provincial institution quality and earnings management in Vietnam. The results showed that in the companies with loss, provincial competitiveness index has a negative effect on earnings management. The results also indicated that informal charges index; transparency index and proactivity index have statistical significant negative effect on earnings management. By unfolding the relation between aggregated index and several sub-indicators institution factors and earnings management our findings shed lights on how provincial governance environment can influence on firms level earnings management behavior in the case of Vietnam.

The study attempts to examine the effect of the capabilities of banking companies, namely the dynamic and unique capabilities, on the implementation of GCG in Indonesia. The effect of organization capabilities on the implementation of GCG is essential since both of them can demonstrate the quality of the company's ability to compete and innovate. This study will also examine the influence of moderating variables, namely the fit and proper test. The methodology used in this study is the structural equation methods and using primary data with board of directors of commercial bank in Indonesia. The test results suggest the positive direct effect of unique capabilities on GCG. The findings show that the capabilities of the top management, both unique and dynamic capabilities, influence the implementation of GCG. Then, the variable of fit and proper test can also strengthen the relationship between them. Both unique capabilities and fit and proper test have a strong and positive impact on GCG. Meanwhile, dynamic capabilities have a negative impact on GCG even though it’s not significant and contradictive with earlier studies. In the context of the banking industry growth and sustainability, this matter is important to examine. Top management behavior in operating their organization is important to be investigated.