공공기관의 사회적 가치 인식 및 측정사례연구

초록

The purpose of this study is to define the concept of social values, to propose recognition and measurement criteria of social values that can be applicable to public institutions, and to present practical measurement cases of social values from the institutions. In this study, we define social value as “the value created from business activities by public institutions, which can contribute to the public benefit and sustainable development in all areas of the community, including society, economy, environment, and culture. To effectively measure social values quantitatively (in terms of monetary unit), this paper suggests measurement criteria of social values as follows, 1) the social values accomplished by the public institution should correspond with the definition of components of the financial statements (assets, liabilities, revenues, expenses) in accordance with the International Financial Reporting Standards(IFRS), 2) they should be values generated in the process of central operation of business activities in the institutions, and 3) the social value activities relevant to the nature of each institution should be specified in the articles of institutions. In addition, by applying the criteria proposed in the study, we present actual measurement cases of social values in monetary units from public institutions such as Korea Gas Corporation and Korea Expressway Corporation. The study is to be a pioneering work providing theoretical grounds for more effective comparison and evaluation of the public institutions’ social values.

키워드