{"id":83315,"date":"2024-02-21T10:30:00","date_gmt":"2024-02-21T01:30:00","guid":{"rendered":"https:\/\/www.futurechosun.com\/?p=83315"},"modified":"2024-02-21T10:44:25","modified_gmt":"2024-02-21T01:44:25","slug":"%ea%b8%b0%ec%97%85%ea%b3%bc-%ec%82%ac%ed%9a%8c-%ea%b8%b0%ec%97%85%ec%9d%98-%eb%af%b8%eb%9e%98-%ec%95%84%eb%8b%88-%ed%98%84%ec%9e%ac","status":"publish","type":"post","link":"https:\/\/futurechosun.com\/archives\/83315","title":{"rendered":"[\uae30\uc5c5\uacfc \uc0ac\ud68c] \uae30\uc5c5\uc758 \ubbf8\ub798? \uc544\ub2c8 \ud604\uc7ac!"},"content":{"rendered":"\n
\"\uc784\uc131\ud0dd
\uc784\uc131\ud0dd \ubc95\ubb34\ubc95\uc778 \uc9c0\ud3c9 \ub300\ud45c\ubcc0\ud638\uc0ac<\/figcaption><\/figure>\n\n\n\n

\uae30\uc5c5 \uc5c6\uc774 \uc138\uc0c1\uc740 \ub3cc\uc544\uac00\uc9c0 \uc54a\ub294\ub2e4. \uc6b0\ub9ac\ub294 \uae30\uc5c5\uc5d0\uc11c \uc77c\ud558\uace0 \uae30\uc5c5\uc774 \ud30c\ub294 \uc0c1\ud488\uacfc \uc11c\ube44\uc2a4\ub85c \uc0b4\uc544\uac04\ub2e4. \uc5ed\uc0ac\uc0c1 \uc720\ub840\uac00 \uc5c6\ub358 \ucf54\ub85c\ub098 \uc2dc\uae30\ub3c4 \uae30\uc5c5\uc758 \ube44\ub300\uba74 \uc11c\ube44\uc2a4\uc640 \uc0c8\ub85c\uc6b4 \uc5c5\ubb34 \ubc29\uc2dd\uc73c\ub85c \uadf9\ubcf5\ud560 \uc218 \uc788\uc5c8\ub2e4. \uae30\uc5c5\uc740 \uae0d\uc815\uc801 \uc5ed\ud560\uc744 \ud558\uc9c0\ub9cc \uc6b0\ub9ac\ub294 \uae30\uc5c5\uc744 \uacf1\uac8c\ub9cc \ubcf4\uc9c0\ub294 \uc54a\ub294\ub2e4. \uc9c0\uc18d\uac00\ub2a5\uc131\uacfc ESG\uac00 \ud654\ub450\uac00 \ub41c \uc2dc\ub300\uc5d0\ub294 \ub2ec\ub77c\uc9c8 \uc218 \uc788\uc744\uae4c?<\/p>\n\n\n\n

\uc0c8\ub85c\uc6b4 \uae30\uc5c5<\/strong><\/p>\n\n\n\n

\uc0c8\ub85c\uc6b4 \uae30\uc5c5\uc774 \ucd9c\ud604\ud558\uace0 \uc788\ub2e4. \uc9c0\ubc30\uc8fc\uc8fc\uc758 \ub2e8\uae30\uc801 \uc774\uc775\ubcf4\ub2e4 \uc774\ud574\uad00\uacc4\uc790\uc758 \ud589\ubcf5\uc744 \ucd94\uad6c\ud558\ub294 \uae30\uc5c5, \uacbd\uc81c\uc801 \uac00\uce58 \ubabb\uc9c0 \uc54a\uac8c \uc0ac\ud68c\uc801 \uac00\uce58\ub97c \ucd94\uad6c\ud558\ub294 \uae30\uc5c5, \uc9c1\uc6d0\uc744 \uc874\uc911\ud558\uace0 \uc18c\ube44\uc790\ub97c \uc6b0\uc120\ud558\uba70 \uacf5\uae09\ub9dd\uacfc \ud568\uaed8 \ud558\ub294 \uae30\uc5c5, \uc0ac\ud68c\ubb38\uc81c\ub97c \ud574\uacb0\ud558\uae30 \uc704\ud574 \ub098\uc11c\ub294 \uae30\uc5c5. \uc774\ub7f0 \uae30\uc5c5\uc774 \uacfc\uac70\uc5d0\ub3c4 \uc788\uc5c8\uc73c\ub2c8 \uc0c8\ub86d\ub2e4\ub294 \ub9d0\uc774 \uc815\ud655\ud55c \uac83\uc740 \uc544\ub2d0 \uac83\uc774\ub2e4. \uadf8\ub7ec\ub098 ESG \uc2dc\ub300\ub97c \ub9de\uc544 \uc774\ub7f0 \uae30\uc5c5\uc774 \uc0c8\ub85c \uc8fc\ubaa9\uc744 \ubc1b\uac8c \ub41c \uac83\uc740 \uc0ac\uc2e4\uc774\ub2e4. \uc774\ub7f0 \uae30\uc5c5\uc774 \uc8fc\ub958\uac00 \ub420 \uc218 \uc788\uc744\uae4c?<\/p>\n\n\n\n

\ud574\uc678\uc5d0\uc11c\ub294 \uc774\ub7f0 \uae30\uc5c5\uc744 \u2018\ubaa9\uc801 \uc9c0\ud5a5 \uae30\uc5c5\u2019(purpose-driven company)\uc774\ub77c \ubd80\ub978\ub2e4. \uc774\uc775\ubcf4\ub2e4 \ubaa9\uc801\uc744 \uc55e\uc138\uc6b0\ub294 \uae30\uc5c5\uc774\ub77c\ub294 \uac83\uc774\ub2e4. \ubaa9\uc801 \uc9c0\ud5a5\uc758 \ube0c\ub79c\ub529\uc740 \uac15\ub825\ud55c \uae30\uc5c5\ubb38\ud654\ub97c \uad6c\ucd95\ud558\uace0 \uc18c\ube44\uc790\uc5d0\uac8c \uc5b4\ud544\ud558\uba70 \uacb0\uad6d \uc7ac\ubb34\uc131\uacfc\ub3c4 \ud5a5\uc0c1\uc2dc\ud0a8\ub2e4\uace0 \ud55c\ub2e4. \ud3ec\ube0c\uc2a4(Forbes) \uae30\uc0ac \uc911\uc5d0\ub294 \u201c\ubaa8\ub4e0 \uae30\uc5c5\uc774 \ubaa9\uc801 \uc9c0\ud5a5 \uae30\uc5c5\uc73c\ub85c \ubcc0\ubaa8\ud558\uace0 \uc2f6\uc5b4\ud55c\ub2e4\u201d\ub294 \uac83\uc774 \uc788\ub2e4. \uadf8\ub7ec\ub098 \ubaa9\uc801 \uc9c0\ud5a5 \uae30\uc5c5\uc740 \uc544\uc9c1 \uc0dd\uc18c\ud558\ub2e4. \uc5ec\uc804\ud788 \ube44\uc8fc\ub958\uc774\ub2e4. <\/p>\n\n\n\n

\uc0c8\ub85c\uc6b4 \ubc95\uc778\uaca9<\/strong><\/p>\n\n\n\n

\uae30\uc5c5\uc758 \ubaa9\uc801 \ubcc0\ud654\uc5d0 \ubc1c\ub9de\ucdb0 \uc0c8\ub85c\uc6b4 \ubc95\uc778\uaca9\uc774 \ub4f1\uc7a5\ud588\ub2e4. \ubca0\ub124\ud54f \uae30\uc5c5(Benefit Corporation)\uc740 \uadf8 \uc608\uc774\ub2e4. \ubca0\ub124\ud54f \uae30\uc5c5\ubc95(Benefit Corporation Law)\uc740 2019\ub144 \ubbf8\uad6d \uba54\ub9b4\ub79c\ub4dc \uc8fc\uc5d0\uc11c \uc2dc\uc791\ud574 \ubbf8\uad6d \uc804\uccb4\ub85c \ud655\uc0b0\ub418\uc5c8\ub2e4. \uc774\ud6c4 \uc774\ud0c8\ub9ac\uc544, \ucf5c\ub86c\ube44\uc544, \uc5d0\ucf70\ub3c4\ub974, \uce90\ub098\ub2e4 \ube0c\ub9ac\ud2f0\uc2dc \ucf5c\ub86c\ube44\uc544 \uc8fc, \ud398\ub8e8, \ub974\uc644\ub2e4, \uc6b0\ub8e8\uacfc\uc774 \ub4f1\uc73c\ub85c \ud37c\uc838 \ub098\uac14\ub2e4.<\/p>\n\n\n\n

\ubca0\ub124\ud54f \uae30\uc5c5\uc740 \uc5ec\ub7ec \uba74\uc5d0\uc11c \uae30\uc874 \uae30\uc5c5\uacfc \ucc28\uc774\uac00 \uc788\ub2e4. \uc774\uc724(profit) \ucc3d\ucd9c\ubfd0 \uc544\ub2c8\ub77c \uc0ac\ud68c\uc801 \uc774\uc775(benefit) \ucc3d\ucd9c\uc744 \ubaa9\uc801\uc73c\ub85c \ud55c\ub2e4(\ubaa9\uc801). \ubaa8\ub4e0 \uc774\ud574\uad00\uacc4\uc790\ub97c \uc704\ud55c \uc7a5\uae30\uc801\uc73c\ub85c \uc9c0\uc18d\uac00\ub2a5\ud55c \uac00\uce58\ub97c \ucc3d\ucd9c\ud558\uae30 \uc704\ud574 \uae30\uc5c5\uc758 \uc0ac\ud68c\u00b7\ud658\uacbd\uc801 \uc784\ud329\ud2b8\ub97c \uace0\ub824\ud55c\ub2e4(\ucc45\ubb34\uc131). \uc7ac\ubb34\uc801 \uc774\uc775\uacfc \ub3d9\uc2dc\uc5d0 \uc774\ud574\uad00\uacc4\uc790\uc758 \uc774\uc775\uc744 \uace0\ub824\ud558\uace0 \uc788\ub294\uc9c0 \uc815\uae30\uc801\uc73c\ub85c \uc8fc\uc8fc\uc5d0\uac8c \ubcf4\uace0\ud558\uc5ec\uc57c \ud55c\ub2e4(\ud22c\uba85\uc131). \uc804\ud1b5\uc801\uc778 \ubc95\uc778\uc740 \uc8fc\uc8fc \uc790\ubcf8\uc8fc\uc758\ub97c \uc804\uc81c\ud55c\ub2e4. \uc8fc\uc8fc\uac00\uce58\uac00 \uc911\uc694\ud558\ub2e4. \uc774\uc724 \ucd94\uad6c\ub97c \ub118\uc5b4 \uc0ac\ud68c\uc801 \uc774\uc775\uc744 \uace0\ub824\ud558\uba74 \uc88b\uc9c0\ub9cc \ud544\uc218\uc801\uc774\uc9c0 \uc54a\ub2e4. \ub54c\ub85c\ub294 \uc0ac\ud68c\uc801 \uc774\uc775\uacfc \ucda9\ub3cc\ub418\ub294 \ud589\ub3d9\uc744 \ud55c\ub2e4. \uadf8\ub7f0\ub370 \uc774\ud574\uad00\uacc4\uc790 \uc790\ubcf8\uc8fc\uc758\ub85c \ubcc0\ud654\ud568\uc5d0 \ub530\ub77c \ubca0\ub124\ud54f \uae30\uc5c5\uacfc \uac19\uc740 \uc0c8\ub85c\uc6b4 \ubc95\uc778\uc774 \ub4f1\uc7a5\ud55c \uac83\uc774\ub2e4.<\/p>\n\n\n\n

\ubca0\ub124\ud54f \uae30\uc5c5\uc774 \uc0c8\ub85c\uc6b4 \ubc95\uc778\uaca9\uc744 \ucc3d\uc124\ud55c \uac83\uc774\ub77c\uba74 \ud68c\uc0ac\ubc95\uc744 \ubc14\uafd4 \uae30\uc5c5\uc758 \ubaa9\uc801\uacfc \uc5ed\ud560\uc744 \ub2e4\uc2dc \uc815\uc758\ud558\ub824\ub294 \uc6c0\uc9c1\uc784\ub3c4 \uc788\ub2e4. \uae30\uc5c5 \uc81c\ub3c4 \uc790\uccb4\uc5d0 \ubcc0\ud654\ub97c \ucd94\uad6c\ud558\ub294 \uac83\uc774\ub2e4. \ud504\ub791\uc2a4\ub294 2019\ub144 \ubbfc\ubc95\uacfc \uc0c1\ubc95\uc744 \uac1c\uc815\ud558\uc600\ub2e4(\uc774\ub978\ubc14 \ube61\ub728\ubc95Loi Pacte). \uc774 \ubc95\uc5d0 \ub530\ub974\uba74, \ud68c\uc0ac\ub294 \uc8fc\uc8fc \ub4f1 \ud2b9\uc815\uc778\uc758 \uc774\uc775\uc774 \uc544\ub2c8\ub77c \u2018\ud68c\uc0ac \uc790\uc2e0\uc758 \uc774\uc775\u2019\uc744 \uc704\ud574 \uacbd\uc601\ub418\uc5b4\uc57c \ud558\uace0, \uae30\uc5c5 \ud65c\ub3d9\uc774 \uc0ac\ud68c \ubc0f \ud658\uacbd\uc5d0 \ubbf8\uce58\ub294 \uc601\ud5a5\uc744 \uace0\ub824\ud558\uc5ec\uc57c \ud55c\ub2e4. \ud68c\uc0ac\uc758 \uc815\uad00\uc5d0 \uae30\uc5c5\uc774 \uc874\uc7ac\ud558\ub294 \uc774\uc720\ub97c \uaddc\uc815\ud560 \uc218 \uc788\uace0, \uc77c\uc815\ud55c \ubaa9\uc801 \ub2ec\uc131\uc744 \uc704\ud574 \uc6b4\uc601\ub418\ub294 \ubbf8\uc158 \uae30\uc5c5 (entrepise \u00e0mission)\ub3c4 \uac00\ub2a5\ud558\ub2e4. \uc774 \ubc95\uc744 \uc8fc\ub3c4\ud55c \ub9c8\ud06c\ub871 \ub300\ud1b5\ub839\uc740 \u201c\uae30\uc5c5\uc758 \ubcf8\uc9c8\uc744 \ub2e4\uc2dc \ubb3b\uace0 \uae30\uc5c5\uc758 \ucca0\ud559\uc744 \uadfc\ubcf8\uc801\uc73c\ub85c \uac1c\ud601\ud558\uc790\u201d\uace0 \uc81c\uc548\ud588\ub2e4.<\/p>\n\n\n\n

\uc601\uad6d\uc5d0\uc11c\ub294 \uc774\ubbf8 2006\ub144\uacbd \uc774\uc0ac\ub4e4\uc774 \u2018\uc774\ud574\uad00\uacc4\uc790\uc758 \uc774\uc775\u2019\uacfc \u2018\uae30\uc5c5\ud65c\ub3d9\uc774 \uc0ac\ud68c\uc640 \ud658\uacbd\uc5d0 \ubbf8\uce58\ub294 \uc601\ud5a5\u2019\uc744 \uace0\ub824\ud560 \uac83\uc744 \ud68c\uc0ac\ubc95\uc5d0 \uba85\uc2dc\ud558\uc600\ub2e4. \ucd5c\uadfc\uc5d0\ub294 \u2018\uace0\ub824\u2019\ud558\ub77c\ub294 \uc218\uc900\uc744 \ub118\uc5b4 \uc774\ud574\uad00\uacc4\uc790\uc640 \uc0ac\ud68c\u318d\ud658\uacbd \uc774\uc775\uc744 \u2018\uc6b0\uc120\uc2dc\u2019\ud558\ub294 \ubc29\ud5a5\uc73c\ub85c \ud68c\uc0ac\ubc95\uc744 \uac1c\uc815\ud558\uc790\ub294 \ucea0\ud398\uc778\uc774 \uc77c\uc5b4\ub098\uace0 \uc788\ub2e4. \uc774\ub978\ubc14 \u2018\ub354 \ub098\uc740 \ud68c\uc0ac\ubc95\u2019(Better Business Act) \uc6b4\ub3d9\uc774\ub2e4. \ub300\uae30\uc5c5 \ub4f1 1000\uc5ec\uac1c \uc774\uc0c1\uc758 \uae30\uc5c5\ub4e4\uc774 \uc774 \ucea0\ud398\uc778\uc744 \uc704\ud55c \uc5f0\ud569\uccb4\ub97c \uad6c\uc131\ud558\uc600\ub2e4.<\/p>\n\n\n\n

\uc0c8\ub85c\uc6b4 \uc9c0\ubc30\uad6c\uc870<\/strong><\/p>\n\n\n\n

\ubbf8\uad6d\uc5d0\uc11c\ub294 \uc8fc\uc8fc\ucd1d\ud68c \uc678\uc5d0 \uc774\ud574\uad00\uacc4\uc790\ucd1d\ud68c \uadfc\uac70\uaddc\uc815\uc744 \ud68c\uc0ac\ubc95\uc5d0 \ub9c8\ub828\ud574\uc57c \ud55c\ub2e4\ub294 \uc8fc\uc7a5\ub3c4 \uc81c\uae30\ub418\uace0 \uc788\ub2e4. \uadfc\ub85c\uc790, \uacf5\uae09\ub9dd, \uc18c\ube44\uc790, \uc9c0\uc5ed\uc0ac\ud68c \ub4f1 \ub2e4\uc591\ud55c \uc774\ud574\uad00\uacc4\uc790\uc758 \uc758\uacac\uc744 \ub4e3\uae30 \uc704\ud574 \uc774\ud574\uad00\uacc4\uc790\ub4e4\uc774 \ucc38\uc5ec\ud558\ub294 \ucd1d\ud68c\uac00 \ud544\uc694\ud558\ub2e4\ub294 \uac83\uc774\ub2e4.<\/p>\n\n\n\n

\uc18c\uc218\uc758 \uc8fc\uc8fc\uac00 \uae30\uc5c5\uc744 \uc9c0\ubc30\ud558\ub358 \uac83\uc5d0\uc11c \uc774\uc0ac\ud68c\uac00 \uc911\uc2ec\uc774 \ub418\uc5b4 \uc758\uc0ac\uacb0\uc815\uc744 \ud558\uace0 \uc8fc\uc8fc\ucd1d\ud68c\uac00 \uc2e4\uc9c8\ud654\ub418\uba70 \ub098\uc544\uac00 \uc774\ud574\uad00\uacc4\uc790\ub97c \uace0\ub824\ud558\ub294 \uc9c0\ubc30\uad6c\uc870\ub85c \ubc14\ub00c\uace0 \uc788\ub2e4. \uae08\uc735\uc704\uc6d0\ud68c\ub294 2023\ub144 10\uc6d4 12\uc77c \u300e\uae30\uc5c5\uc9c0\ubc30\uad6c\uc870\ubcf4\uace0\uc11c \uac00\uc774\ub4dc\ub77c\uc778\u300f \uac1c\uc815\uc548\uc744 \ubc1c\ud45c\ud588\ub2e4. \ud68c\uc0ac\uac00 \uc774\ud574\uad00\uacc4\uc790\ub4e4\uc758 \uc774\uc775\uc744 \uace0\ub824\ud558\ub294\uc9c0 \uacf5\uc2dc\ud558\ub3c4\ub85d \ud588\ub2e4. \uc6b0\ub9ac \uc0c1\ubc95\uc5d0\ub294 \uc774\ud574\uad00\uacc4\uc790 \uc774\uc775 \uace0\ub824 \uc870\ud56d\uc774 \uc5c6\uc9c0\ub9cc \uacf5\uc2dc\uc81c\ub3c4\ub97c \ud1b5\ud574 \uc774\ub97c \ubc18\uc601\ud55c \uac83\uc774\ub2e4.<\/p>\n\n\n\n

\uc0c8\ub85c\uc6b4 \uacf5\uc2dc<\/strong><\/p>\n\n\n\n

\uae30\uc5c5\uc740 \uadf8 \ub3d9\uc548 \uc7ac\ubb34\uc815\ubcf4\ub97c \uacf5\uc2dc\ud558\uba74 \ub418\uc5c8\ub2e4. \uc7ac\ubb34\uc81c\ud45c\ub294 \uae30\uc5c5\uc758 \uc790\uc0b0\uacfc \ubd80\ucc44, \ub9e4\ucd9c\uc744 \uacf5\uc2dc\ud558\ub294 \ubc29\ubc95\uc774\ub2e4. \uadf8\ub7f0\ub370 \uc9c0\uc18d\uac00\ub2a5\uc131\uc758 \uad00\uc810\uc5d0\uc11c \ud68c\uc0ac\uc758 \uc7a5\uae30\uc801 \uac00\uce58\uac00 \uc911\uc694\ud574\uc9c0\uace0 \ube44\uc7ac\ubb34\uc694\uc18c\uac00 \ubbf8\uce58\ub294 \uc601\ud5a5\uc774 \ucee4\uc9c0\uba74\uc11c \uacf5\uc2dc\uc758 \ud750\ub984\uc774 \ubc14\ub00c\uace0 \uc788\ub2e4. \ud658\uacbd, \uc0ac\ud68c, \uac70\ubc84\ub10c\uc2a4\uc640 \uac19\uc740 \ube44\uc7ac\ubb34 \uc694\uc18c\ub97c \uacf5\uc2dc\ud558\ub3c4\ub85d \ud558\ub294 \uac83\uc774\ub2e4.<\/p>\n\n\n\n

\uad6d\uc81c\ud68c\uacc4\uae30\uc900\uc744 \uc774\ub04c\uc5b4\uc628 IFRS\uc7ac\ub2e8(\uad6d\uc81c\ud68c\uacc4\uae30\uc900\uc7ac\ub2e8)\uc740 ISSB(\uad6d\uc81c\uc9c0\uc18d\uac00\ub2a5\uc131\uae30\uc900\uc704\uc6d0\ud68c)\ub97c \ub9cc\ub4e4\uc5b4 \uc9c0\uc18d\uac00\ub2a5\uc131 \uacf5\uc2dc\uae30\uc900\uc744 \ub9cc\ub4e4\uace0 \uc788\ub2e4. \ube44\uc7ac\ubb34\uacf5\uc2dc\uc5d0 \uac00\uc7a5 \uc55e\uc11c\uace0 \uc788\ub294 \uc720\ub7fd\uc5f0\ud569(EU)\uc740 2023\ub144 6\uc6d4 ESRS(\uc720\ub7fd \uc9c0\uc18d\uac00\ub2a5\uc131 \uacf5\uc2dc\uae30\uc900) \uc218\uc815\uc548\uc744 \uacf5\uac1c\ud588\ub2e4. \uc6b0\ub9ac\ub098\ub77c\ub3c4 2026\ub144\ubd80\ud130 ESG \uacf5\uc2dc\ub97c \uc0c1\uc7a5\uc0ac\ub97c \ub300\uc0c1\uc73c\ub85c \ub2e8\uacc4\uc801\uc73c\ub85c \uc758\ubb34\ud654\ud560 \uc608\uc815\uc774\ub2e4.<\/p>\n\n\n\n

\uae30\uc5c5\uc758 \ubbf8\ub798<\/strong><\/p>\n\n\n\n

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