環境變化에 따른 會計情報公示의 擴大化에 관한 硏究

Study on the Extension of Accounting Information Disclosure According to the Environmental Change

Our modern society have been required to extend the corporate information disclosure according to the environmental changes. In 1992, UNCED was held at RIODEJANEIRO, BRAJILIA, in there world summits took a world view of the environmental problems under the slogan of sustainable development, issues are as follows.(EU) Eco-Management and Audit Scheme(EMAS) International Standard Organization(ISO), Accredited Environmental Verifier(AEV), So that the objective of this study is to provide a basis for environmental accounting theory and to guide the extension of corporate information disclosure. The contents of this study are as follows Ⅰ. Introduction Ⅱ. The relations between the environmental change and accounting information. 1) International agreement for the environment 2) Environmental Countermeasure and newly environmental problem Ⅲ. The basis on the disclosure extension 1) The conceptual change of accountability 2) The theoritial basis on coporate social accounting and reporting 3) Environmental accounting and social accountability Ⅳ. The International trend and disclosure extension 1) The environmental accounting trends of various countries 2) Disclosure extension and accounting statement Ⅴ. Conclusion