ESG 생태계와 지속가능성보고서 검증 표준 발전 동향에 관한 연구

Abstract

The information in the Sustainability Report, covering Environment (E), Social (S), and Governance (G), serves as a crucial reference for stakeholders in the ESG ecosystem, enabling effective decision-making. Consequently, companies bear the responsibility to transparently explain their performance, plans, risks, and opportunities to the capital market. To achieve this, ESG information must adhere to standardized criteria, ensuring comparability across different companies, industries, and nations, and be verifiable by independent third parties.
 Recently, there has been an accelerated global discussion on mandating the disclosure of ESG information. Legal disclosure of ESG information must be grounded in high reliability. When ESG information disclosure activities fall within a legal framework, disclosure actors may be subject to the same level of standardization as business reports. Currently, domestic companies engaging in voluntary assurance will likely require recognized service providers in the future ESG disclosure system.
 This study aimed to derive the qualifications of assurance service providers and propose a quality management approach applicable to the ESG ecosystem. To achieve this, we examined the global ESG ecosystem structure, focusing on the roles and functions of ESG information disclosure standards setters, assurance providers, and evaluators. We also analyzed the characteristics of assurance practices. By researching the qualifications and quality management requirements of assurance providers concerning mandatory ESG information disclosure, we identified the assurance practice standards necessary for improving ESG disclosure quality.
 Assurance service providers should establish business processes in line with global assurance standards and guidance, meeting ethics and quality management standards equivalent to accounting firms. Furthermore, assurance practitioners should possess specified qualifications and practical experience, being recognized for their expertise in the ESG field. The assurance supporting the domestic ESG disclosure mandate should evolve into a public activity open to anyone with suitable qualifications, fostering development.