개요 BSTRAC I . INTRODUCTION ll . OUTLINE OF ENVIRONMENTAL ACCOUNTING IN KOREA III. DEVELOPMENT OF ENVIRONMENTAL ACCOUNTING AND GUIDELINES IN KOREA 3.1 Overview 3.2 Categorizing Environmental Costs IV. CORPORATE EMA CASES IN KOREA 4.1 POSCO 4.2 Hanwha Chemicals 4.3 Environmental Accounting Software V. IMPLICATIONS VI. CONCLUSION REFERENCES