2000 2001 2000 18 20 2000 1. 1
Web 1 GRIGlobal Reporting Initiative 2000 6 GRI 2000 ACCA 2001 10 1999 2000 2001 2002 GRI Web 2 2001 2000 9 2000 2001 1 2001 ROA 2000 2000 2. 1 2
3. 4. 5. 2000 2000 6. 2. 3 1 1995 1995 1994 1992 100 59 87 45 2 2001 2001 3 4 184 184 68 8 3 (2002a) 3
3 2001 2000 812 165 GRI 2000 8 GRI 155 GRI 2000 4 5 60 16 5 NGO 2 60 40 12 14 27 9 20 PRTR 9 10 3 5 4
4 3 GRI 2000 4 2001 2001 2000 3 1433 218 193 13 1998 GRI 2000 CEO 80 60 6580 90 70 80 80 70 80 2 90 50 PRTR 5 (2001) (2001) 2000 9 204 2 2000 18 80 5
18 18 ROA 1 1995 7 2000 3. (1) 2001 6 1474 2000 1 12 2001 1 12 42000 236 2001 297 Web 4 2001 3 2 6
2000 2001 2000.10. 2000 2000 112 IGES 2000 112 2001 IGES 2525 2001 8 2001 9 2001 12 2001 12 24 4.2 2000 3 18 4.3 2000 2001 7
16 5 2001 2000 3 18 51 2 2 GRI 2 57 57 57 100 5 1. 2. 18 2000 18 18 18 2 2000 18 GRI 57 8
i=1,n i 4. (1) 2001 6 1474 2000 1 12 236 (16%) 2001 1 12 297 (20%) 2001 9 249 Web 15 297 234 87 147 2000 1 12 2001 1 12 29723661 2001 87 20 2001 2000 13 2898 1867 595 32.0 450 24.2 389 20.9 24 6 6 9
86 56 44 40 36 13 8 5 4 4 (2) 24 24 2000 51 2001 57 2000 2001 1 16 2001 72 65 64 60 60 2000 57 2001 72 2001 56 55 54 53 44 10
(3) 2000 3 18 2001 90 99 97 95 93 92 92 44 40 35 33 2000 22 2001 40 2000 20 2001 33 2000 2002 3 21 NO 7.14 1 16 18 11
16 2000 16 2001 2001 100 50 89 22 100 22 83 2000 2002 3 21 4.14 4 2000 234 2001 295 7 2000 9 2001 8 8 9 10 2000 197 2001 255 10 12
2000 37 2001 40 3 2000 2001 5 6 5 2000 6 2001 2001 68.1 56.3 55.7 51.9 2000 62.6 53.7 48.4 47.9 2001 2000 4 11 2001 8 12 25 2000 2001 3 2000 50 2000 2001 49 5 45.2 44.0 2000 44.0 42.8 37.2 2001 11 12 13
2000 6 13 2001 4 14 2001 4 25 2001 2000 35 2000 7 2001 15 2001 2000 22 2001 45.2 44.4 45.1 2000 37.5 40.4 41.4 2001 2000 2001 DfE 40 40 12.5% 16 50 13 14 15 3 1 16 9 14
(5) 2000 2001 2000 236 79 157 2000 79 49 2000 157 53 2001 297 56 241 2001 56 49 2001 241 58 8 2000 2001 18 2000 2001 2001 63 88 28 47 54 68 29 42 45 56 2001 100 96 95 91 100 99 95 15
2000 2001 2 2000 236 2001 5 12 281 2000 51 2001 512 57 2000 102000 2001 (512 ) 96 94 10 19 18 15 14 14 2000 2000 27 1997 1997 28 20012001 6. 30 2000 1997 2000 2001 2000 16
1997 2000 2000 2000 2001 12 5 18 2000 p.29 1997p..11 3 pp.2223 15 2000 2001 512 2000 pp.3435 1997.10 2000 1997 2000 pp.4445 1 17
1997 2000 2000 2000.36 1997 pp.2630.28 2000 2000 2000 pp.3940 1997 2000 2000 2000 pp.5152 1997 2000 2000 2000 2001 12 2000 18
2000 2000 2001 20 2000 1 2000 17 2000 18 17 19
2001 2001 2001 4.4 4.5 2000 18 18 2000 18 57 57 No Answer 20
21
ACCA2001Environmental, Social and Sustainability Reporting on the World Wide WebA Guide to Best Practice UK DETR1999Environmental Reporting guidelines for company reporting on greenhouse gas Emissions UK DETR2000Environmental Reporting Guidelines for Company Reporting on Waste UK DEFRA2001Environmental Reporting General Guidelines GRI2000Sustainability Reporting Guidelines on Economic, Environmental, and Social Performance GRI2002Sustainability Reporting Guidelines MOE KOREA2002Environmental Reporting Guidelines 2001 1 pp.4163 (2001) 21 4 pp.17-33. (2001) 2000 (2001) 2000 2002 2000 (2001)2000 1 pp. 4145 2001 (1995) 40 2 pp.1-18. 2001 2002a 54 2002 pp.74-80. 2002b,2002 1997 22
2 16 41 23 44 17 54 24 58 5 51 8 56 6 49 53 32 52 39 59 5 53 8 56 1 75 2 77 3 50 4 53 8 47 11 60 9 50 9 58 6 42 8 55 4 50 6 56 10 54 15 54 34 59 44 60 16 62 19 65 8 52 7 56 6 59 9 64 13 57 12 72 7 47 8 51 3 38 51 7 37 5 37 15 41 17 47 4 43 5 44 1 47 2 43 236 51 297 57