국내 공공기관의 지속가능보고서 공시 현황

Abstract

[Purpose] This study is intended to examine the present situation of public announcement of sustainability reports by domestic public institutions. The government plans to sequentially expand ESG-related items in the public announcement of public institutions’ management, and in the case of public enterprises, the government is reviewing mandatory public announcement of ESG starting with 2025. This study investigated the method of writing the report, the cycle and volume of report publication, and the third-party verification, and publication types of 350 institutions designated as of 2021. [Methodology] The main analysis results are as follows. First, in the case of market-type public enterprises, the rate of publication of sustainability reports was higher than that of quasi-governmental organizations and other public institutions. This is interpreted as meaning that market-type public enterprises are publishing high-level sustainability reports in accordance with the demand of shareholders and external stakeholders, similar to private enterprises. Second, when looking at the form of reporting (reporting method) and public announcement, it can be seen that the reports are published on the UNGC website or the bulletin board of the institution's website (e.g., sustainability management), but the convenience or information accessibility is evaluated to be very low and should be improved. Third, evaluation indicators reflecting the characteristics of public enterprises that fit domestic circumstances are necessary and if target core issues of goals by field of organizations can be selected and reflected on the management evaluation (performance evaluation) of institutions, it is judged to be helpful for implementing social value. [Implications] That is, it means that the incentives to publish the sustainability report may appear differently depending on the characteristics of public enterprises, and policies that would supplement the foregoing are considered necessary.