{"id":111209,"date":"2024-12-26T07:57:42","date_gmt":"2024-12-25T22:57:42","guid":{"rendered":"https:\/\/www.futurechosun.com\/?p=111209"},"modified":"2025-02-10T15:40:24","modified_gmt":"2025-02-10T06:40:24","slug":"%eb%85%bc%eb%ac%b8-%ec%9d%bd%ec%96%b4%ec%a3%bc%eb%8a%94-%ea%b9%80%ea%b5%90%ec%88%98-%ed%9d%89%eb%82%b4%eb%a7%8c-%eb%82%b4%eb%8a%94-esg-%eb%b3%b4%ea%b3%a0%ec%84%9c%eb%8a%94-%ec%9d%b4%ec%a0%9c","status":"publish","type":"post","link":"https:\/\/futurechosun.com\/archives\/111209","title":{"rendered":"[\ub17c\ubb38 \uc77d\uc5b4\uc8fc\ub294 \uae40\uad50\uc218] \ud749\ub0b4\ub9cc \ub0b4\ub294 ESG \ubcf4\uace0\uc11c\ub294 \uc774\uc81c \uadf8\ub9cc"},"content":{"rendered":"\n
\"\"
\uae40\ubbfc\uc11d \uacbd\uae30\ub3c4\uc0ac\ud68c\uc801\uacbd\uc81c\uc6d0 \uc0ac\uc5c5\ubcf8\ubd80\uc7a5<\/figcaption><\/figure>\n\n\n\n

\uc628\uc2e4\uac00\uc2a4\ub97c \uc904\uc774\ub77c\ub294 \uc555\ub825\uc744 \ubc1b\ub294 \ud55c \ud68c\uc0ac\ub294 \ub0b4\uc5f0\uae30\uad00 \uc790\ub3d9\ucc28\ub97c \uc804\uae30\uc790\ub3d9\ucc28\ub85c \uc804\ud658\ud558\uc5ec \ud0c4\uc18c \ubc1c\uc790\uad6d\uc744 \ub0ae\ucd94\uace0 \uc774\ub97c ESG \ubcf4\uace0\uc11c\uc5d0 \uc8fc\uc694 ESG \uc131\uacfc\ub85c \ub2f4\uc558\ub2e4. \ud55c \uae30\uc5c5\uc740 \uc9c1\uc7a5\ub0b4 \uc0ac\uace0 \ubc1c\uc0dd\ub960\uc774 \ub192\ub2e4\ub294 \ube44\ud310\uc744 \ubc1b\uace0 \uc790\ub3d9\ud654\uc640 \uc678\uc8fc\ub97c \ud1b5\ud574 \uc774 \ubb38\uc81c\ub97c \ud574\uacb0\ud55c \ud6c4 \uc9c1\uc7a5\ub0b4 \uc548\uc804\uc0ac\uace0\ub97c \ud68d\uae30\uc801\uc73c\ub85c \uc904\uc600\ub2e4\uace0 ESG \ubcf4\uace0\uc11c\uc5d0 \uacf5\uc2dc\ud588\ub2e4. <\/p>\n\n\n\n

\ub610 \ub2e4\ub978 \uae30\uc5c5\uc740 \uc870\uc9c1\uc758 DEI(\ub2e4\uc591\uc131, \ud615\ud3c9\uc131, \ud3ec\uc6a9\uc131)\uac00 \uc911\uc694\ud574\uc9c0\uba74\uc11c \ub0a8\uc131\uc73c\ub85c\ub9cc \uad6c\uc131\ub418\uc5b4\uc788\ub358 \uc774\uc0ac\ud68c\uc5d0 \uc5ec\uc131 \uc0ac\uc678\uc774\uc0ac(\uc0ac\ub0b4\uc774\uc0ac\uac00 \uc544\ub2cc)\ub97c \uc120\uc784\ud558\uace0 \ub2e4\uc591\uc131\uc744 \uc2e4\ucc9c\ud558\ub294 \uae30\uc5c5\uc774\ub77c\uace0 \ud64d\ubcf4\ud588\ub2e4. \uc704\uc640 \uac19\uc740 \ub0b4\uc6a9\uc740 ESG \ud604\uc7a5\uc5d0\uc11c \ud754\ud788 \ubcfc \uc218 \uc788\ub294 \uc0c1\ud669\uc774\ub2e4. \uadf8\ub7ec\uba74 \uc774\ub4e4 \uae30\uc5c5\uc740 \uc81c\ub300\ub85c ESG \uacbd\uc601\uc744 \ud558\uace0, \uc81c\ub300\ub85c \uacf5\uc2dc\ud558\uace0 \uc788\ub294 \uac83\uc77c\uae4c.<\/p>\n\n\n\n

\uc62c\ud574 ESG \ubd84\uc57c\uc5d0\uc11c \uac00\uc7a5 \ud654\ub450\uac00 \ub41c \uc8fc\uc81c \uc911 \ud558\ub098\ub294 \u2018ESG \uacf5\uc2dc\u2019 \uc600\ub2e4. \uc9c0\ub09c 3\uc6d4 \ubbf8\uad6d \uc99d\uad8c\uac70\ub798\uc704\uc6d0\ud68c(SEC)\ub294 \uae30\ud6c4 \uad00\ub828 \uacf5\uc2dc \ucd5c\uc885\uc548\uc744 \ubc1c\ud45c\ud588\uace0, \uc55e\uc11c \uc720\ub7fd\uc5f0\ud569(EU)\uc740 \uae30\uc5c5\uc9c0\uc18d\uac00\ub2a5\uc131 \ubcf4\uace0\uc9c0\uce68(CSRD)\uc744 \ud655\uc815\ud558\uace0 \ubc1c\ud45c\ud55c \ubc14 \uc788\ub2e4. \uc774\uc5d0 \ubc18\ud574 \uc6b0\ub9ac\ub098\ub77c\ub294 2026\ub144 \uc774\ud6c4\ub85c ESG \uacf5\uc2dc \uc758\ubb34\ud654 \uc77c\uc815\uc744 \uc5f0\uae30\ud588\uc9c0\ub9cc \uae00\ub85c\ubc8c \ube44\uc988\ub2c8\uc2a4\ub97c \ud558\ub294 \uae30\uc5c5 \uc785\uc7a5\uc5d0\uc11c ESG \uacf5\uc2dc\ub294 \ub354 \uc774\uc0c1 \ubbf8\ub8f0 \uc218 \uc788\ub294 \ub0a8\uc758 \uc774\uc57c\uae30\uac00 \uc544\ub2c8\ub2e4.<\/p>\n\n\n\n

\uae30\uc5c5\uc758 \uc9c0\uc18d\uac00\ub2a5\uc131\uacfc ESG \uacbd\uc601 \ud65c\ub3d9\uc744 \uacf5\uc2dc\ud558\ub294 \uac00\uc7a5 \uc77c\ubc18\uc801\uc778 \ubc29\ubc95\uc73c\ub85c \uc9c0\uc18d\uac00\ub2a5\uacbd\uc601\ubcf4\uace0\uc11c\uc640 ESG \ubcf4\uace0\uc11c\uac00 \ud65c\uc6a9\ub41c\ub2e4. \uc9c0\ub09c 8\uc6d4 \ub354\ub098\uc740\ubbf8\ub798\ub294 \uad6d\ub0b4 \uc8fc\uc694 30\ub300 \uae30\uc5c5\uc758 \uc9c0\uc18d\uac00\ub2a5\uacbd\uc601\ubcf4\uace0\uc11c\ub97c \ubd84\uc11d\ud558\uace0 \uc8fc\uc694 \ud604\ud669\uc744 \uacf5\uac1c\ud588\ub294\ub370, <\/a>\uae30\uc5c5\ubcc4\ub85c \uacf5\uc2dc \ub370\uc774\ud130\uc758 \uc9c8\uc774 \ub4e4\uc465\ub0a0\uc465 \ud558\ub2e4\ub294 \uc9c0\uc801\uc744 \ud558\uae30\ub3c4 \ud588\ub2e4. \ub2e4\ub978 \ub9e4\uccb4 \uc5ed\uc2dc \uc5b4\ub290 \uae30\uc5c5\uc774 \ubc1c\uac04\ud55c \uc9c0\uc18d\uac00\ub2a5\uacbd\uc601\ubcf4\uace0\uc11c\uac00 \uc624\ub958\ud22c\uc131\uc774\uc784\uc744 \ubc1d\ud788\uace0, \uae30\uc5c5\uc758 \uc9c0\uc18d\uac00\ub2a5\uc131\uc744 \ubcf4\uc5ec\uc918\uc57c \ud558\ub294 ESG \ubcf4\uace0\uc11c\uac00 \ud68c\uc0ac\uc758 \uce58\uc801\uc744 \uc54c\ub9ac\ub294 \uc0ac\ubcf4\uc640 \ud64d\ubcf4\ubb3c\ub85c \uc804\ub77d\ud558\uace0 \uc788\uc74c\uc744 \uc6b0\ub824\ud558\uae30\ub3c4 \ud588\ub2e4. <\/p>\n\n\n\n

\u201c\uae30\uc5c5\uc774 \ub9cc\ub4dc\ub294 ESG \ubcf4\uace0\uc11c\ub97c \uadf8\ub9ac \uc2e0\ub8b0\ud558\uc9c0\ub294 \uc54a\uc544\uc694.\u201d \ud22c\uc790\uae30\uad00\uc5d0\uc11c \uc77c\ud558\ub358 \ud6c4\ubc30\uc758 \ub9d0\uc774 \ub5a0\uc624\ub974\uae30\ub3c4 \ud55c\ub2e4. \uadf8\ub7ec\uace0 \ubcf4\ub2c8 \uae30\uc5c5\uc774 \ubc1c\uac04\ud558\ub294 ESG \ubcf4\uace0\uc11c\uc758 \uc8fc \ub3c5\uc790\uac00 \ucde8\uc5c5\uc900\ube44\uc0dd\uacfc ESG \ucee8\uc124\ud305 \uc5c5\uccb4\ub77c\ub294 \ub9d0\uc774 \uacf5\uacf5\uc5f0\ud55c \uc0ac\uc2e4\uc774 \ub41c\uc9c0\ub3c4 \uaf64 \ub41c\ub4ef\ud558\ub2e4.<\/p>\n\n\n\n

ESG \ubcf4\uace0\uc11c\uc758 \ud488\uc9c8\uacfc \uc2e0\ub8b0\uc5d0 \ub300\ud55c \uc6b0\ub824\ub294 \uc6b0\ub9ac\ub098\ub77c\ub9cc\uc758 \ubb38\uc81c\ub294 \uc544\ub2cc \ub4ef \ud558\ub2e4. \ud558\ubc84\ub4dc\ub300\ud559 \ub85c\ubc84\ud2b8 \uce74\ud50c\ub780 \uad50\uc218\uc640 \uc625\uc2a4\ud3ec\ub4dc\ub300\ud559 \uce74\ub974\ud2f0\ud06c \ub77c\ub9cc\ub098 \uad50\uc218\ub294 \ub2e4\uc74c\uacfc \uac19\uc774 \uc9c0\uc801\ud55c\ub2e4. \u201c\ud604\uc7ac ESG\ub294 \uae30\uc5c5\uc774 \uc694\uad6c \ubc1b\uace0 \uc788\ub294 \uc774\uc288\uc5d0 \ub300\ud55c \ud574\uacb0\ucc45\uc774\ub77c\uae30\ubcf4\ub2e4\ub294 \uc720\ud589\uc5b4\uc5d0 \uac00\uae5d\uc2b5\ub2c8\ub2e4\u201d. \ub450 \uad50\uc218\ub294 E, S, G\uac00 \uac01\uac01 \ub2e8\uc808\ub418\uc5b4\uc788\ub294 \ub2e8\uc77c \uac1c\ub150\uc774 \uc544\ub2c8\ub77c \uc0c1\ud638 \uc5f0\uacb0\ub418\uc5b4 \uc788\uc74c\uc744 \uac15\uc870\ud588\ub2e4. <\/p>\n\n\n\n

\uc0ac\uc2e4 \ub9ce\uc740 \uc0ac\ub78c\ub4e4\uc774 E, S, G\ub294 \uc11c\ub85c \uc5f0\uacb0\ub418\uc5b4 \uc788\uc5b4 \ud568\uaed8 \ud1b5\ud569(integration)\ud574\uc57c \ud55c\ub2e4\uace0 \uc124\uba85\ud558\uc9c0\ub9cc, \uc2e4\uc81c\ub85c ESG\ub97c \ud1b5\ud569\ud574\uc11c \uacbd\uc601\uc5d0 \uc801\uc6a9\ud558\uace0, \ud1b5\ud569\ud574\uc11c \uc131\uacfc\ub97c \uce21\uc815\ud558\uace0, \ud1b5\ud569\ud574\uc11c \uacf5\uc2dc\ud558\ub294 \uacbd\uc6b0\ub294 \ucc3e\uc544\ubcf4\uae30 \uc5b4\ub835\ub2e4. \uc65c\ub0d0\ud558\uba74 \ud604\uc7ac\uc758 ESG \uacf5\uc2dc\uc640 \ud3c9\uac00 \uae30\uc900\uc774 E, S, G, \uac01 \ubd84\uc57c\ubcc4\ub85c \uc9c0\ud45c\uac00 \ub9cc\ub4e4\uc5b4\uc838 \uc788\uace0, \uae30\uc5c5\uc740 \ud658\uacbd\ubd80\uc11c, \uc548\uc804\ubd80\uc11c, \uc778\uc0ac\ubd80\uc11c \ub4f1 \ub2f4\ub2f9\ubd80\uc11c\ubcc4\ub85c \uc774\ub4e4 \uc9c0\ud45c\uc758 \uc131\uacfc\ub97c \uad00\ub9ac\ud558\uace0 \ubcf4\uace0\ud558\uace0 \uc788\ub2e4 \ubcf4\ub2c8, \ud1b5\ud569\uc801\uc778 ESG \uacbd\uc601\uc774 \uc5b4\ub835\uace0 \ud558\ub098\uc758 \ubb38\uc81c\ub97c \ud574\uacb0\ud558\uba74 \ub2e4\ub978 \ubb38\uc81c\uac00 \ubd88\uac70\uc9c0\ub294 \ud48d\uc120\ud6a8\uacfc\uac00 \uc0dd\uae30\uae30\ub3c4 \ud55c\ub2e4.<\/p>\n\n\n\n

\ub2e4\uc2dc \ucc98\uc74c\uc5d0 \uc5b8\uae09\ud55c \uc9c8\ubb38\uc73c\ub85c \ub3cc\uc544\uac00 \ubcf4\uc790. \uc628\uc2e4\uac00\uc2a4\ub97c \uc904\uc774\ub77c\ub294 \uc555\ub825\uc744 \ubc1b\ub294 \ud68c\uc0ac\uac00 \uc5c5\ubb34\uc6a9 \ucc28\ub7c9\uc744 \uc804\uae30\uc790\ub3d9\ucc28\ub85c \uc804\ud658\ud558\uc5ec \uc628\uc2e4\uac00\uc2a4\ub97c \uc904\uc600\ub354\ub77c\ub3c4, \uad6c\uc785\ud55c \uc804\uae30\ucc28\uc5d0 \uc544\ub3d9\uc744 \ub3d9\uc6d0\ud558\uc5ec \ubd88\ubc95\uc73c\ub85c \ucc44\uad74\ud55c \uad11\ubb3c\uc744 \uc0ac\uc6a9\ud574\uc11c \ub9cc\ub4e0 \ubc30\ud130\ub9ac\uac00 \ud0d1\uc7ac\ub418\uc5b4\uc788\ub2e4\uba74 \uc804\uae30\ucc28 \uc804\ud658\uc744 ESG \uacbd\uc601\uc758 \uc6b0\uc218 \uc0ac\ub840\ub85c \uc124\uba85\ud560 \uc218 \uc788\uc744\uae4c. <\/p>\n\n\n\n

\ub9c8\ucc2c\uac00\uc9c0\ub85c \uc548\uc804\uc704\ud5d8\uc774 \ub192\uc740 \uacf5\uc815\uc744 \uc790\ub3d9\ud654\uc640 \uc678\uc8fc\ub85c \uc804\ud658\ud558\uc5ec \uc0b0\uc5c5\uc7ac\ud574\uc728\uc744 \ub0ae\ucdc4\ub2e4\uace0 \ud558\ub354\ub77c\ub3c4, \uadfc\ub85c\uc790\uc758 \ud574\uace0 \ubc0f \uc9c0\uc5ed\uc0ac\ud68c\uc640 \uacf5\uae09\uc5c5\uccb4\uc758 \uacbd\uc81c\uc801 \uce68\uccb4, \ub098\uc544\uac00 \ud611\ub825\uc5c5\uccb4\uc5d0 \uc548\uc804\uc704\ud5d8\uc694\uc18c\ub97c \uc804\uac00\ud55c \uac83\uc774 ESG \uacbd\uc601 \uce21\uba74\uc5d0\uc11c \uc798 \ud55c \uac83\uc77c\uae4c. <\/p>\n\n\n\n

\ub9c8\uc9c0\ub9c9\uc73c\ub85c \uac70\ubc84\ub10c\uc2a4 \ubd84\uc57c\uc758 \uc911\uc694\ud55c \ud56d\ubaa9\uc778 \uc774\uc0ac\ud68c \ub2e4\uc591\uc131 \uae30\uc900\uc744 \ub9de\ucd94\uae30 \uc704\ud574 \uae09\ud788 \uc0ac\uc678\uc774\uc0ac\ub85c\ub9cc \ub0a8\ub140\ube44\uc728\uc744 \ub9de\ucd94\uace0 \uc548\uc8fc\ud558\ub294 \uac83\uc740 \ub2f9\ucd08 ESG\uac00 \ucd94\uad6c\ud558\uace0\uc790 \ud588\ub358 \ubaa9\uc801\uc744 \uc798 \ub2ec\uc131\ud55c \uac83\uc77c\uae4c. \uc774\ucc98\ub7fc \uae30\uc5c5\uc740 \uc790\uc2e0\uc5d0\uac8c \uc720\ub9ac\ud55c \ube44\uc7ac\ubb34\uc801\uc778 \uc9c0\ud45c\ub97c \uc120\ud0dd\ud558\uc5ec \uacf5\uc2dc\ud560 \ubfd0, \ud611\ub825\uc5c5\uccb4 \uc548\uc804\uc0ac\uace0 \ubc1c\uc0dd\uc728\ucc98\ub7fc \ud574\uacb0\ub418\uc9c0 \uc54a\uace0 \uc5b4\ub514\ub860\uac00\ub85c \uc774\uc804\ub41c \ubb38\uc81c\ub294 \uc554\ubb35\uc801\uc73c\ub85c \uc774\uc57c\uae30\ub418\uc9c0 \uc54a\uace0 \ubcf4\uace0\uc11c\uc5d0\ub3c4 \ub2f4\uae30\uc9c0 \uc54a\uace0 \uc788\ub2e4.<\/p>\n\n\n\n

\ub610 \ud55c \uc0ac\ub840\ub97c \uc0b4\ud3b4\ubcf4\uc790. \u201c\uc784\uc9c1\uc6d0\uc740 \uc6b0\ub9ac \ud68c\uc0ac\uc758 \uac00\uc7a5 \uc18c\uc911\ud55c \uc790\uc0b0\uc785\ub2c8\ub2e4\u201d. \uc774 \ubb38\uc7a5\uc740 \uae30\uc5c5\uc758 CEO\uc640 \uc870\uc9c1\ucc45\uc784\uc790\uac00 \uc885\uc885 \uc0ac\uc6a9\ud558\ub294 \ud45c\ud604\uc774\ub2e4. \uadf8\ub7ec\uace0 \ubcf4\ub2c8 \ud544\uc790\ub3c4 \ud68c\uc0ac\uc5d0\uc11c \uc774\ub7ec\ud55c \ud45c\ud604\uc744 \uc0ac\uc6a9\ud55c \uc801\uc774 \uc788\ub294 \uac83 \uac19\ub2e4. \ub9cc\uc57d \uc9c1\uc6d0\uc774 \uc911\uc694\ud55c \uc790\uc0b0\uc774\ub77c\uba74, \uc774 \ud68c\uc0ac \ub300\ucc28\ub300\uc870\ud45c\uc758 \uc790\uc0b0 \ud56d\ubaa9\uc5d0\ub294 \uc9c1\uc6d0\uc774 \ud3ec\ud568\ub418\uc5b4 \uc788\uc744\uae4c? \ud3ec\ud568\ub418\uc5b4 \uc788\ub2e4\uba74 \uc804\uccb4 \uc790\uc0b0 \uc911 \uc5b4\ub290 \uc815\ub3c4\ub97c \ucc28\uc9c0\ud558\uace0 \uc788\uc744\uae4c? \uce74\ud50c\ub780 \uad50\uc218\uc640 \ub77c\ub9cc\ub098 \uad50\uc218\ub294 \uae30\uc874\uc758 ESG \uacf5\uc2dc\uae30\uc900\uc5d0 \ud3ec\ud568\ub418\uc5b4\uc788\ub294 \uace0\uc6a9\ud604\ud669 \ubc0f \uad50\uc721\ube44, \ub2e4\uc591\uc131 \ub4f1\uacfc \uac19\uc740 \ud56d\ubaa9\uc774, \uc2e4\uc81c\ub85c\ub294 \uc9c1\uc6d0\uacfc \uc870\uc9c1\uc758 \uac00\uce58\uc5d0 \ubbf8\uce58\ub294 \uc601\ud5a5\uacfc \uad00\ub828\uc774 \uc5c6\uace0 \uc784\uc758\uc801\uc774\uba70 \uac80\uc99d\ud560 \uc218 \uc5c6\uae30 \ub54c\ubb38\uc5d0 ESG \uacf5\uc2dc\uac00 \uc2e4\ud328\ud558\uace0 \uc788\ub2e4\uace0 \uc9c0\uc801\ud588\ub2e4. \ub9d0\ub85c\ub294 \uc9c1\uc6d0\uc5d0 \ub300\ud574 \uac15\uc870\ud558\uc9c0\ub9cc \uc774\ub97c \ud655\uc778\ud560 \uc218 \uc788\ub294 ESG \uc9c0\ud45c\uac00 \uc5c6\ub2e4\ub294 \uac83\uc774\ub2e4.<\/p>\n\n\n\n

\uc774\ub7ec\ud55c ESG \ubcf4\uace0\uc11c \ub0b4\uc5d0 \ubc1c\uc0dd\ud558\ub294 \ubaa8\uc21c\uc744 \ud574\uacb0\ud558\ub824\uba74 \uc5b4\ub5bb\uac8c \ud574\uc57c \ud560\uae4c? \ub450 \uad50\uc218\ub294 E, S, G \uc694\uc18c\ub97c \ud1b5\ud569\ud558\ub294 \uacf5\ud1b5 \ud504\ub808\uc784\uc6cc\ud06c\uac00 \uc788\uc5b4\uc57c \ud568\uc744 \uac15\uc870\ud588\ub2e4. \ud654\uc11d\uc5f0\ub8cc \ucc28\ub7c9\uc5d0\uc11c \ubc30\ucd9c\ub418\ub294 \uc628\uc2e4\uac00\uc2a4\ub97c \uc804\uae30\ucc28 \ub4f1 \uc804\ud658\uc744 \ud1b5\ud574 \uc904\uc774\ub294 \uac83\uacfc \ub3d9\uc2dc\uc5d0 \uc804\uae30\ucc28 \uacf5\uae09\ub9dd\uc5d0\uc11c \ubc1c\uc0dd\ud560 \uc218 \uc788\ub294 \uac15\uc81c\ub178\ub3d9\uc744 \uc608\ubc29\ud558\uae30 \uc704\ud574 \ub178\ub825\ud558\uace0 \uc788\ub294 \ub0b4\uc6a9\uc744 \ud568\uaed8 \uc5b8\uae09\ud558\uc790\ub294 \uac83\uc774\ub2e4. <\/p>\n\n\n\n

\uc989, \ud1b5\ud569\uc801\uc778 \uad00\uc810\uc73c\ub85c \uacbd\uc601 \ud65c\ub3d9\uc744 \uc810\uac80\ud558\uace0 \uc774\ubbf8 \uc0ac\ud68c\uc801\uc73c\ub85c \ud569\uc758\uac00 \uc874\uc7ac\ud558\ub294 \uc0ac\uc548\ubd80\ud130 \ucd08\uc810\uc744 \ub9de\ucd94\uc5b4 ESG \ubcf4\uace0\ub97c \ud558\ub294 \ubc29\ud5a5\uc73c\ub85c \uac1c\uc120\ud560 \uac83\uc744 \uc81c\uc548\ud558\uace0 \uc788\ub2e4. \uc774\ub7ec\ud55c \uc811\uadfc\ubc29\uc2dd\uc744 \ud1b5\ud574 \uc2e4\uc81c \uae30\uc5c5\uc758 \uc9c0\uc18d\uac00\ub2a5\uc131\uacfc \uad00\ub828 \uc788\uace0 \uc2e0\ub8b0\ud560 \uc218 \uc788\ub294 ESG \ub370\uc774\ud130\ub97c \uc0dd\uc131\ud558\uc5ec ESG \uc131\uacfc\uc5d0 \ub300\ud55c \ub354 \ub098\uc740 \uacf5\uc2dc\ub97c \uac00\ub2a5\ucf00 \ud574\uc57c \ud55c\ub2e4\ub294 \uac83\uc774\ub2e4.<\/p>\n\n\n\n

\ud55c \ud574\ub97c \ub9c8\ubb34\ub9ac\ud558\uba70 \uc774\ubbf8 \ub9ce\uc740 \uc870\uc9c1\uc774 ESG \ubcf4\uace0\uc11c \uc81c\uc791\uc744 \uc704\ud55c \uc900\ube44\ub97c \uc2dc\uc791\ud588\ub2e4. \ub2f4\ub2f9\uc790 \uc785\uc7a5\uc5d0\uc11c\ub294 \uc5b4\ub5a4 \ub0b4\uc6a9\uc744 \ub2f4\uc744\uc9c0, \uc5b4\ub5bb\uac8c \uc131\uacfc\ub97c \ud45c\ud604\ud560\uc9c0 \uace0\ubbfc\uc774 \ub9ce\uc740 \uc2dc\uae30\uc774\ub2e4. \ud55c\uad6d\ub3c4 \uc9c0\uc18d\uac00\ub2a5\uacbd\uc601\ubcf4\uace0\uc11c\ub97c \ubc1c\uac04\ud55c\uc9c0 20\ub144\uc774 \uc9c0\ub09c \uc9c0\uae08, \ud55c \ub2e8\uacc4 \uc9c4\uc77c\ubcf4\ud55c \uacf5\uc2dc\ub97c \uc704\ud574\uc11c\ub294 \ubcf4\uace0\uc11c \uad00\ub828 \ucee8\uc124\ud305 \uc5c5\uccb4\uac00 \uc81c\uc548\ud558\ub294 \uacf5\uc2dc \ud2b8\ub80c\ub4dc\uc640 \ub3d9\uc885\uc5c5\uacc4 \ub3d9\ud5a5 \ub4f1\uc744 \ucc38\uace0\ud558\ub294 \uac83\uc744 \ub118\uc5b4\uc11c, \uc6b0\ub9ac \uc870\uc9c1\uc758 ESG \ud65c\ub3d9\uc774 \uc11c\ub85c \uc5b4\ub5bb\uac8c \ud1b5\ud569\ub418\uace0 \uc0ac\ud68c\uc640 \ud658\uacbd\uc5d0 \uc5b4\ub5a0\ud55c \ubcf5\uc7a1\ud55c \uc601\ud5a5\uc744 \ubbf8\uce58\ub294\uc9c0 \uace0\ubbfc\uc744 \ud560 \uc2dc\uae30\uac00 \ub418\uc5c8\ub2e4.<\/p>\n\n\n\n

\u25b2 \uc8fc\uc694 \ucc38\uace0 \ub17c\ubb38<\/strong><\/p>\n\n\n\n

– Kaplan, Robert S., and Karthik Ramanna. “How to fix ESG reporting.”<\/strong>Harvard Business School Accounting & Management Unit Working Paper<\/em> 22-005 (2021).<\/p>\n\n\n\n

\uae40\ubbfc\uc11d \uacbd\uae30\ub3c4\uc0ac\ud68c\uc801\uacbd\uc81c\uc6d0 \uc0ac\uc5c5\ubcf8\ubd80\uc7a5<\/p>\n\n\n\n

\ud544\uc790 \uc18c\uac1c<\/strong>

<\/strong>\uacf5\uacf5\uae30\uad00\uc778 \uacbd\uae30\ub3c4\uc0ac\ud68c\uc801\uacbd\uc81c\uc6d0\uc758 \uc0ac\uc5c5\ubcf8\ubd80\uc7a5\uc73c\ub85c, \uc0ac\ud68c\uc801\uacbd\uc81c \ubc29\uc2dd\uc744 \ud1b5\ud574 \uc0ac\ud68c\ud601\uc2e0\uc744 \ucd94\uad6c\ud558\ub294 \uc0ac\uc5c5\uc744 \ucd1d\uad04\ud558\uba70 \uc9c0\uc18d\uac00\ub2a5\ud55c \uc0ac\ud68c\uc640 \ud658\uacbd\uc744 \ub9cc\ub4e4\uace0\uc790 \ub178\ub825\ud558\uace0 \uc788\uc2b5\ub2c8\ub2e4.
\ub300\ud559\uacfc \ub300\ud559\uc6d0\uc5d0\uc11c\ub294 \ud658\uacbd\uacf5\ud559\uacfc \uacbd\uc601\ud559, \uad6d\uc81c\ud559\uc744 \uacf5\ubd80\ud558\uace0 \uc0bc\uc131\uc804\uc790\uc640 LG\uc804\uc790\uc5d0\uc11c \uacf5\uae09\ub9dd\uad00\ub9ac\uc640 \uc9c0\uc18d\uac00\ub2a5\uacbd\uc601 \ubd80\uc11c\uc5d0\uc11c \uadfc\ubb34\ud588\uc2b5\ub2c8\ub2e4. \uc774\ud6c4\uc5d0\ub294 \ud55c\uc591\ub300\ud559\uad50, \uc774\ud654\uc5ec\uc790\ub300\ud559\uad50 \ub4f1\uc5d0\uc11c ESG, \uc9c0\uc18d\uac00\ub2a5\uacbd\uc601, CSR, \ucc3d\uc5c5\uacfc \uac19\uc740 \uacfc\ubaa9\uc744 \uac00\ub974\ucce4\uace0, \uc9c0\uc18d\uac00\ub2a5\uc5f0\uad6c\uc18c \uc18c\uc7a5\uc744 \uc5ed\uc784\ud558\uba70 \ubbfc\uac04\uae30\uc5c5 \ubc0f \uacf5\uacf5\uae30\uad00\uc758 \uc790\ubb38, \uad50\uc721, \ucee8\uc124\ud305\uacfc \uad6d\uc81c\ud45c\uc900 \uc2ec\uc0ac \ub4f1\uc758 \uc5c5\ubb34\ub97c \ud574\uc654\uc2b5\ub2c8\ub2e4.<\/td><\/tr><\/tbody><\/table><\/figure>\n","protected":false},"excerpt":{"rendered":"

\uc628\uc2e4\uac00\uc2a4\ub97c \uc904\uc774\ub77c\ub294 \uc555\ub825\uc744 \ubc1b\ub294 \ud55c \ud68c\uc0ac\ub294 \ub0b4\uc5f0\uae30\uad00 \uc790\ub3d9\ucc28\ub97c \uc804\uae30\uc790\ub3d9\ucc28\ub85c \uc804\ud658\ud558\uc5ec \ud0c4\uc18c \ubc1c\uc790\uad6d\uc744 \ub0ae\ucd94\uace0 \uc774\ub97c ESG \ubcf4\uace0\uc11c\uc5d0 \uc8fc\uc694 ESG \uc131\uacfc\ub85c \ub2f4\uc558\ub2e4. \ud55c \uae30\uc5c5\uc740 \uc9c1\uc7a5\ub0b4 \uc0ac\uace0 \ubc1c\uc0dd\ub960\uc774 \ub192\ub2e4\ub294 \ube44\ud310\uc744 \ubc1b\uace0 \uc790\ub3d9\ud654\uc640 \uc678\uc8fc\ub97c \ud1b5\ud574 \uc774 \ubb38\uc81c\ub97c \ud574\uacb0\ud55c \ud6c4 \uc9c1\uc7a5\ub0b4 \uc548\uc804\uc0ac\uace0\ub97c \ud68d\uae30\uc801\uc73c\ub85c \uc904\uc600\ub2e4\uace0 ESG \ubcf4\uace0\uc11c\uc5d0 \uacf5\uc2dc\ud588\ub2e4. \ub610 \ub2e4\ub978 \uae30\uc5c5\uc740 \uc870\uc9c1\uc758 DEI(\ub2e4\uc591\uc131, \ud615\ud3c9\uc131, \ud3ec\uc6a9\uc131)\uac00 \uc911\uc694\ud574\uc9c0\uba74\uc11c \ub0a8\uc131\uc73c\ub85c\ub9cc \uad6c\uc131\ub418\uc5b4\uc788\ub358 \uc774\uc0ac\ud68c\uc5d0 \uc5ec\uc131 \uc0ac\uc678\uc774\uc0ac(\uc0ac\ub0b4\uc774\uc0ac\uac00 […]<\/p>\n","protected":false},"author":3141,"featured_media":114101,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[10739],"tags":[2387],"series":[],"class_list":["post-111209","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-10739","tag-2387"],"acf":[],"yoast_head":"\n[\ub17c\ubb38 \uc77d\uc5b4\uc8fc\ub294 \uae40\uad50\uc218] \ud749\ub0b4\ub9cc \ub0b4\ub294 ESG \ubcf4\uace0\uc11c\ub294 \uc774\uc81c \uadf8\ub9cc - \ub354\ub098\uc740\ubbf8\ub798<\/title>\n<meta name=\"description\" content=\"\uae40\ubbfc\uc11d \uacbd\uae30\ub3c4\uc0ac\ud68c\uc801\uacbd\uc81c\uc6d0 \uc0ac\uc5c5\ubcf8\ubd80\uc7a5 \uc628\uc2e4\uac00\uc2a4\ub97c \uc904\uc774\ub77c\ub294 \uc555\ub825\uc744 \ubc1b\ub294 \ud55c \ud68c\uc0ac\ub294 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