For a sustainable development, the resources circulation system should be established and an environment-conscious activities are required at the same time. These activities should be also implemented in logistics area. Especially, green procurement activities in inbound logistics is recognized as a very important factors in the early phase of an environment-conscious activities. In this paper, we are to suggest the direction through statistical analysis of effects, and cause of influences of environmental procurement logistics activities on logistics performance by environmental logistics strategy and by the size of enterprises, and by Environmental Management System. This study was conducted with the subjects of manufacturing enterprises with concurrent reviews of literature and statistical analysis, and the meaning of this study would be the analysis of the influencers of environment-conscious procurement logistics activities on logistics performance different from existing logistics studies.

EU는 순환경제패키지를 2015년 12월에 공표하였으며, 패키지는 행동계획과 관련 폐기물법률 개정안으로 구성하였다. 이 가운데 행동계획에 폐기물로부터 자원화한 2차 원료에 대한 시장 활성화를 위한 방안으로 녹색공공조달(Green Public Procurement, GPP)을 담고 있다. 또한 에코디자인 지령을 개정하는 안을 제안하였는데 기존 에너지효율뿐 아니라 순환경제 관점에서 내구성, 수리 가능성, 업그레이드 가능성, 분해를 위한 디자인, 정보(예 : 플라스틱 부품의 위치 등)공개, 재사용･재활용의 용이성을 담도록 한 바 있다. 이와 같이 EU의 순환경제로 이행을 위한 출구 방안을 살펴볼 필요성이 있기에 GPP와 환경마크제도의 동향을 살펴보았다. 연구결과는 환경표지(환경마크)인증 제품의 경우는 인증기준이나 사유가 광범위하고 실질적으로 녹색성장에 기여하는지에 대해서는 불명확한 점도 있다. 반면 GR인증제도는 폐기된 물질을 대상으로 하기 때문에 순환경제가 지향하는 자원순환성을 만족하는 것으로 보인다. 앞으로 순환경제로 이행을 위해서는 기존 녹색제품에 자원순환성(자원 유효이용 측면)을 향상할 수 있도록 관련 제도를 보완할 필요가 있음을 확인하였다. 순환경제(혹은 자원효율)정책을 실현하기 위해서는 별도의 프리미엄 인증제도 및 녹색공공조달을 통해 기존 제품과 차별화하는 방안도 생각해볼 필요가 있다.

The purpose of this study is to analyse whether the capability assesment index to perform services as well as creditratings for the governmental procurement bidding influence earnings management behaviour using discretionary accrualsand real earnings management in the construction waste disposal industry. For this study, out of the 530 population(interimdisposal service companies for construction waste) across the country, the final sample of 144 companies is selected foran analysis period of six years, starting from 2008 to 2013. The modified Jones model (1995) is used to measure earningsmanagement and the Kothari et al. model (2005) reflecting return on total assets (ROA) is also applied to produce thediscretionary accruals. In addition, earnings management through real activities is measured by the model developed byRoychowdhury (2006) and the method developed by Cohen et al. (2008) is adopted to calculate the measurement ofintegration of real earnings management. Overall, our empirical results of the analysis show that the capability assessmentindex to perform services as well as credit ratings significantly influence earnings management behaviour in theconstruction waste disposal industry. First, the managers of companies having higher assessment index report increasedprofits through adjusting both discretionary accruals and real earings management. Second, the managers of speculativeenterprises which rank lower credit ratings use higher income-increasing discretionary accruals. These research findingsimply that the regulatory authorities should properly consider the earnings management behavior of the construction wastedisposal service industry in setting the qualification standards for the governmental procurement bidding. The usefulnessof this study results can be highlighted by alerting the industry managers that improper earnings management practicesnot only decrease the successful bidding chances of the companies involved but also deteriorate long-term firm valuesin the market.