韓國式 社會報告制度의 定立方案 -社會的 貸借對照表(Bilan Social)를 中心으로-

Abstract

On the overall of management activities. especially in the realm of performance. social aspect has been relatively neglected not only in Korea but in the developed countries. Meanwhile. to overcome the crisis of legitimacy caused by the lack of social responsibility or/and social responsiveness of modern companies. it is needed for survival to make an great effort to evaluate the outcomes of social activities in organizationThis research. with the help of French 'Bilan Social' system. aims to develop an institutionalized model concerning social reporting system in Korean context. For the comparison between the Bilan Social index with Korean statistical indexes. we verified all the indicators published as KEJI Index. Korea Labor Statistics. Social Indicators etc(details are shown in the appendix of this paper) From the result. we could find out that about 63% of proposed indexes (111/177) are directly applicable as those for social performance appraisal. This means that the Social Reporting Model can be easily established in Korea(we proposed also Korean Social Reporting Example in the appendix), if we develop more integrated indexes which are still dispersed to several related institutions.