윤리경영 실행체계와 ESG 평가지표에 관한 연구: K-ESG와 중소기업 ESG 표준 가이드라인을 중심으로

초록

The purpose of this study is to develop a framework for analyzing ESG evaluation indicators from an ethical management perspective and to suggest limitations and directions for the improvement of major ESG evaluation indicators based on the analysis results. The framework for analyzing ESG evaluation indicators is conceptualized into a normative dimension, which is a passive ethical management implementation system, and a value dimension, which is an active ethical management implementation system. The ESG evaluation systems used in the study are the K-ESG Guidelines v1.0 distributed by the Korean Ministry of Trade, Industry, and Energy and the ESG Standard Guidelines for SMEs ver3.1 distributed by the Korean Commission for Corporate Partnership. As a result of the study, it was confirmed that the diagnostic items and evaluation indicators of the two evaluation systems consist of a higher proportion of normative indicators corresponding to the ethical management passive implementation system than value indicators corresponding to the active implementation system. These results could due to the characteristics of the period of time when ESG regulations and laws were expanding in each country to establish ESG management. However, ESG management needs to move beyond the legal framework of simply responding to investment and regulation to include decision-making and corporate actions that actually consider all stakeholders. This study has academic significance in that it developed and used an analysis framework from an ethical management perspective in the analysis of ESG evaluation indicators, and it has practical significance in that it analyzes the limitations of the current indicators and presents significant implications for future discussions on the advancement of ESG evaluation systems and indicators.

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