provided is an eco - friendly poly resin composition for a sheet , which is characterized by using a poly resin developed by efficiently utilizing carbon dioxide , which is a major contributor to global warding , as a main material , and including appropriate additives , such as , a strength modifier , and a flexibilizer , thereby completely solving environmental hazards controversy of the existing polyvinyl chloride resin products ; exhibiting excellent mechanical and thermal properties , processability , post processability and superior anti - flaming property and elongation characteristics as compared with the existing polyvinyl chloride resin products ; and overcoming an extruding production method which is a small - sized production manner , corresponding to a big defect in thermoplastic plastics emerged as substitutes for polyvinyl chloride resin products and thus applying a calendering process method which is a mass production manner .