해외 주요 ESG 지표를 기반한 국내 10대 기업 ESG 공시내용 비교 연구 (For Sustainability)

Abstract

The purpose of this study is to compare and analyze the ESG disclosures of 10 major Korean companies and to explore the current status and desirable direction of sustainable management of Korean companies based on the standards of global rating agencies. To this end, the study was conducted through the following three themes.
 First, we identified the main contents of the sustainability reports of the companies and derived the main objectives and key contents of each report. Second, we analyze the ESG management reports of the companies to identify commonalities and differences. Third, in the area of governance (G), the companies showed weaknesses in the area of separation of ownership and management. s the publication of sustainability reports is becoming mandatory for listed companies in Korea, this study is expected to provide useful information for identifying the current status of ESG management of the top 10 companies and deriving improvement measures through a comparative analysis with major global ESG standards. As the publication of sustainability reports is becoming mandatory for listed companies in Korea, this study is expected to provide useful information for identifying the current status of ESG management of the top 10 companies and deriving improvement measures through a comparative analysis with major global ESG standards.