{"id":27433,"date":"2023-07-31T09:54:47","date_gmt":"2023-07-31T00:54:47","guid":{"rendered":"https:\/\/www.greenpeace.org\/korea\/?p=27433"},"modified":"2023-09-20T13:19:20","modified_gmt":"2023-09-20T04:19:20","slug":"blog-ce-esg-climate-disclosure-corporates","status":"publish","type":"post","link":"https:\/\/www.greenpeace.org\/korea\/update\/27433\/blog-ce-esg-climate-disclosure-corporates\/","title":{"rendered":"ESG \uacf5\uc2dc\ub294 \ubb34\uc5c7\uc774\uace0 \uc65c \uc911\uc694\ud560\uae4c\uc694? \uae00\ub85c\ubc8c ESG \uacf5\uc2dc \uc758\ubb34\ud654 \uc774\ud574\ud558\uae30 \u2460"},"content":{"rendered":"
ESG\uc640 \uc9c0\uc18d\uac00\ub2a5\uc131, \ud55c\ubc88\ucbe4 \ub4e4\uc5b4\ubcf4\uc168\uc8e0? \uadf8\ub7f0\ub370, ESG \uacf5\uc2dc, \uc9c0\uc18d\uac00\ub2a5 \uc815\ubcf4\uacf5\uac1c\ucc98\ub7fc \u2018\uacf5\uc2dc\u2019\ub098 \u2018\uc815\ubcf4\uacf5\uac1c\u2019 \uac00 \ubd99\uc73c\uba74 \uc5b4\ub5a4 \uc758\ubbf8\uc77c\uae4c\uc694? \uae30\ud6c4\ubcc0\ud654 \ub300\uc751, \uc9c0\uc18d\uac00\ub2a5\ud55c \uc9c0\uad6c\ub97c \uc704\ud574 \uaf2d \ud544\uc694\ud55c \ubcc0\ud654\ub77c\uace0 \ud558\ub294\ub370\uc694. \uc65c \uc774\ub7f0 \ubcc0\ud654\uac00 \uc77c\uc5b4\ub098\uace0 \uc788\ub294\uc9c0, \uadf8\ub798\uc11c \uc5b4\ub5a4 \uc758\ubbf8\uac00 \uc788\uc744\uc9c0\uc5d0 \ub300\ud574 \uc54c\uc544\ubcf4\uace0\uc790 \ud569\ub2c8\ub2e4. \uc774\ud574\ud558\ub294\ub370 \ub098\ub984 \uc9c4\uc785\uc7a5\ubcbd\uc774 \uc788\ub294 \uae08\uc735\uacfc \uad00\ub828\ub41c \uc774\uc288\ub77c \uc2dc\ub9ac\uc988 \ud615\ud0dc\ub85c \ucc9c\ucc9c\ud788 \uc9da\uc5b4 \ubcf4\ub3c4\ub85d \ud558\uaca0\uc2b5\ub2c8\ub2e4.<\/div>\n

ISSB \ucd5c\uc885\uc548 \ubc1c\ud45c\uc640 \ud55c\uad6d\uc758 \uc595\uc740 \uad00\uc2ec<\/h3>\n
\"\uae00\ub85c\ubc8c
\uae00\ub85c\ubc8c ESG \uacf5\uc2dc\uc758 \uc2e4\uc9c8\uc801\uc778 \ud1b5\ud569 \ubc29\uc548\uc778 \uad6d\uc81c \uc9c0\uc18d\uac00\ub2a5\uc131 \uae30\uc900\uc704\uc6d0\ud68c(ISSB)\uc758 \ucd5c\uc885\uc548 S1, S2\uac00 \ubc1c\ud45c\ub418\uc5c8\uc2b5\ub2c8\ub2e4.<\/figcaption><\/figure>\n

\uc9c0\ub09c 6\uc6d4 26\uc77c \uae00\ub85c\ubc8c ESG \uacf5\uc2dc\uc758 \uc2e4\uc9c8\uc801\uc778 \ud1b5\ud569 \ubc29\uc548\uc778 \uad6d\uc81c \uc9c0\uc18d\uac00\ub2a5\uc131 \uae30\uc900\uc704\uc6d0\ud68c(International Sustainability Standard Board, \uc774\ud558 ISSB)\uc758 \ucd5c\uc885\uc548 S1, S2\uac00 \ubc1c\ud45c\ub418\uc5c8\uc2b5\ub2c8\ub2e4. S1\uc740 \uc77c\ubc18 \uc694\uad6c\uc0ac\ud56d\uc774\uace0, S2\ub294 \uae30\ud6c4\ubcc0\ud654 \uad00\ub828 \uc694\uad6c\uc0ac\ud56d\uc785\ub2c8\ub2e4. S\ub294 \uc9c0\uc18d\uac00\ub2a5\uc131(Sustainability)\uc758 \uc57d\uc790\uc785\ub2c8\ub2e4. \uc720\ub7fd\uc758 \uc9c0\uc18d\uac00\ub2a5\uc815\ubcf4\uacf5\uac1c \ubc29\uce68(Corporate Sustainability Reporting Directive, CSRD), \ubbf8\uad6d \uc99d\uad8c\uac70\ub798\uc704\uc6d0\ud68c(SEC)\uc758 \uae30\ud6c4\uad00\ub828 \uacf5\uc2dc\uc640 \ud568\uaed8 \ube44\uc7ac\ubb34\uc815\ubcf4 \uc815\ubcf4\uacf5\uac1c \uc758\ubb34\ud654\uc758 Big3\ub85c \ubd88\ub9ac\ub294 ISSB\uc758 \ucd5c\uc885\uc548\uc774 \ubc1c\ud45c\ub41c \uac83\uc774\uc8e0. \uae00\ub85c\ubc8c ESG \uacf5\uc2dc \uc758\ubb34\ud654\ub294 \ud22c\uc790\uc790, \uae30\uc5c5, \uad6d\uac00\uc5d0\uac8c \uc911\uc694\ud55c \uc758\ubbf8\uac00 \uc788\uc2b5\ub2c8\ub2e4. ESG \uacf5\uc2dc\ub294 \uae30\ud6c4 \ubb38\uc81c\ub97c \ud574\uacb0\ud558\uae30 \uc704\ud55c \uae08\uc735\uc774 \ubc14\ub85c \uc11c\uae30 \uc704\ud55c \uae30\ucd08 \uc778\ud504\ub77c\ub77c\uace0\ub3c4 \ubd88\ub9bd\ub2c8\ub2e4. \uc774\ub807\ub4ef \uc911\uc694\ud55c \uc758\ubbf8\ub97c \uc9c0\ub2cc ISSB\uc758 \ucd5c\uc885\uc548 \ubc1c\ud45c\ub294 \uc608\uc0c1\ub300\ub85c \uc11c\ubc29 \uc678\uc2e0\uc758 \ub9ce\uc740 \uc8fc\ubaa9\uc744 \ubc1b\uc558\uc2b5\ub2c8\ub2e4.<\/p>\n

\ud558\uc9c0\ub9cc, \ud55c\uad6d \uc5b8\ub860\uc774\ub098 \ud22c\uc790\uc790\ub4e4\uc774 \ubaa8\uc778 \uc99d\uad8c\uac00\uc5d0\uc11c\ub294 \ube44\uc911\uc788\uac8c \ub2e4\ub8e8\uc5b4 \uc9c0\uc9c0 \uc54a\uc558\uc2b5\ub2c8\ub2e4. \u2018\uc7ac\ubb34\uc640 \ud68c\uacc4\ub294 \uc5b4\ub824\uc6cc\uc11c\u2019 \u2018\uc544\uc9c1 \ud55c\uad6d\uc5d0\ub294 \ubcc4\ub85c \uc54c\ub824\uc9c4 \uac8c \uc5c6\uc5b4\uc11c\u2019, \u2018\ud55c\uad6d\uc740 \ucd94\uc9c4\ud558\uae30\uae4c\uc9c0 \uc2dc\uac04 \uc5ec\uc720\uac00 \uc788\uc5b4\uc11c\u2019, \u2018\uc54c\ub824\uace0 \ud574\ub3c4 \uc801\uc808\ud55c \uad50\uc7ac\uac00 \uc5c6\uc5b4\uc11c\u2019 \ub4f1\uc774 \uc0ac\ub78c\ub4e4\uc774 \uc8fc\ubaa9\ud558\uc9c0 \uc54a\uc740 \uc774\uc720\uc600\uc2b5\ub2c8\ub2e4.<\/p>\n

\"\uadf8\ub9b0\ud53c\uc2a4\ub294
\uadf8\ub9b0\ud53c\uc2a4\ub294 \uae30\ud6c4\ubcc0\ud654 \ub300\uc751\uc744 \uc704\ud55c \uae30\uc5c5\uacfc \uae08\uc735\uc758 \ubcc0\ud654\ub97c \uc694\uad6c\ud558\uace0 \uc788\ub294\ub370, \ubc14\ub85c \ubcc0\ud654\uc758 \ucd9c\ubc1c\uc810\uc778 \u2018\uae00\ub85c\ubc8c ESG \uacf5\uc2dc \uc758\ubb34\ud654\u2019\ub97c \ub110\ub9ac \uc54c\ub9ac\uace0\uc790 \ud569\ub2c8\ub2e4.<\/figcaption><\/figure>\n

\ud55c\uad6d\uc5d0\uc120 \uae00\ub85c\ubc8c ESG \uacf5\uc2dc \uc758\ubb34\ud654\ub97c \uc11c\ub458\ub7ec\uc57c \ud558\ub294 \uc77c\ubd80 \ub300\uae30\uc5c5\uc774\ub098 \uad00\ub828 \uc81c\ub3c4\ub97c \uc815\ube44\ud574\uc57c \ud558\ub294 \uc815\ubd80 \ubd80\ucc98\ub97c \uc81c\uc678\ud558\uba74 \uad00\uc2ec\uc774 \ud06c\uc9c0 \uc54a\uc740 \uac8c \uc0ac\uc2e4\uc785\ub2c8\ub2e4. \uc544\ub9c8\ub3c4 \uc774\ub7f0 \ud604\uc0c1\uc758 \uac00\uc7a5 \ud070 \uc774\uc720\ub294 \ud22c\uc790\uc790\uac00 \ub290\ub07c\uae30\uc5d0 \uc774 \uac19\uc740 \ubcc0\ud654\uac00 \ubcf8\uc778\uc758 \ud22c\uc790 \uc131\uacfc\uc5d0 \ubcc4 \ub2e4\ub978 \uc601\ud5a5\uc744 \ubbf8\uce58\uc9c0 \uc54a\uc744 \uac83\uc774\ub77c \uc0dd\uac01\ud558\uace0 \uc788\uae30 \ub54c\ubb38\uc778 \ub4ef \ud569\ub2c8\ub2e4. \ud604\uc7a5\uc758 \ud22c\uc790\uc790\uac00 \uc774\ub7f4\uc9c0\uc5b8\ub370 \uc7a0\uc7ac\uc801\uc778 \ud22c\uc790\uc790\uc778 \uc77c\ubc18 \uad6d\ubbfc\ub4e4\uc5d0\uac8c ESG \uc758\ubb34 \uacf5\uc2dc\ub294 \ub0af\uc120 \uc774\uc57c\uae30\ub85c \ubc1b\uc544\ub4e4\uc5ec\uc9c0\uac8c \ub2f9\uc5f0\ud55c \uac83 \uac19\uc2b5\ub2c8\ub2e4. \uc65c \uadf8\ub807\uac8c \uc0dd\uac01\ud558\ub294\uc9c0, \uadf8\ub807\uac8c \uc0dd\uac01\ud558\ub294 \uac8c \ud604\uba85\ud55c \uac74\uc9c0\ub3c4 \ucc28\ucc28 \uc124\uba85\ub4dc\ub9ac\uaca0\uc2b5\ub2c8\ub2e4.
\n\uadf8\ub9b0\ud53c\uc2a4\ub294 \uae30\uc5c5\uacfc \uc815\ubd80\uc5d0 \uc62c\ubc14\ub978 \uae30\ud6c4\ubcc0\ud654 \ub300\uc751\uc744 \uc694\uad6c\ud558\ub294 \ub2e4\uc591\ud55c \ucea0\ud398\uc778\uc744 \ud3bc\uce58\uace0 \uc788\uc2b5\ub2c8\ub2e4. \u2018\uae00\ub85c\ubc8c ESG \uacf5\uc2dc \uc758\ubb34\ud654\u2019\ub3c4 \uadf8 \uc911 \ud558\ub098\uc785\ub2c8\ub2e4. \uae30\ud6c4\ubcc0\ud654 \ub300\uc751\uc744 \uc704\ud55c \uae30\uc5c5\uacfc \uae08\uc735\uc758 \ubcc0\ud654\ub97c \uc694\uad6c\ud558\uace0 \uc788\ub294\ub370, \ubc14\ub85c \ubcc0\ud654\uc758 \ucd9c\ubc1c\uc810\uc778 \u2018\uae00\ub85c\ubc8c ESG \uacf5\uc2dc \uc758\ubb34\ud654\u2019\ub97c \ub110\ub9ac \uc54c\ub9ac\uace0\uc790 \ud569\ub2c8\ub2e4. \uccab\ubc88\uc9f8 \uc21c\uc11c\uc5d0\uc120 \ud55c\uad6d\uc5d0\uc11c \uae30\ucd08\uc801\uc778 \uc6a9\uc5b4\ub97c \ud63c\uc6a9\ud558\uace0 \uc788\ub294 \ubd80\ubd84\ubd80\ud130 \uc815\ub9ac\ud574\ubcf4\ub824 \ud569\ub2c8\ub2e4.<\/p>\n

ESG\uacf5\uc2dc \uc758\ubb34\ud654, \uc65c \uba38\ub9ac\uc5d0 \uc798 \uc548 \ub4e4\uc5b4\uc62c\uae4c?<\/h3>\n
\"\u2018ESG
\u2018ESG \uacf5\uc2dc \uc758\ubb34\ud654\u2019 \uc774\uc288\uac00 \uc5b4\ub824\uc6b4 \uac74 \uae08\uc735\uacfc \uc7ac\ubb34\uac00 \uc775\uc219\ud558\uc9c0 \uc54a\uace0 \ud55c\uad6d \ub9e4\uccb4\ub098 \ubcf4\uace0\uc11c\uc5d0\uc11c \ud55c\uad6d\uc5b4\ub85c \ubc88\uc5ed\ud588\uc744 \ub54c, \ud63c\uc6a9\ud558\ub294 \uacbd\uc6b0\uac00 \ub9ce\uae30 \ub54c\ubb38\uc785\ub2c8\ub2e4.<\/figcaption><\/figure>\n

\u2018ESG \uacf5\uc2dc \uc758\ubb34\ud654\u2019 \uc774\uc288\uac00 \uc5b4\ub824\uc6b4 \uac74 \uae08\uc735\uacfc \uc7ac\ubb34\uac00 \uc775\uc219\ud558\uc9c0 \uc54a\uc740 \ud0d3 \uc77c \uac81\ub2c8\ub2e4. \uc5ec\uae30\uc5d0 \ub354\uc6b1 \ud63c\ub780\uc744 \uac00\uc911\uc2dc\ud0a4\ub294 \uac83\uc740 \uc815\ubcf4\uacf5\uac1c\uc758 \uae30\uc900(\ud639\uc740 \ud45c\uc900)\uc774 \uc5ec\ub7ec \uac1c \uc788\ub2e4\ub294 \uc810 \uc785\ub2c8\ub2e4. \uadf8\ub9ac\uace0 \uae30\uc900\uc758 \uba85\uce6d, \uadf8\ub9ac\uace0 \uc774\ub7f0 \uae30\uc900\uc744 \uc81c\uc815\ud558\ub294 \uc8fc\uccb4\ub97c \uc54c\ud30c\ubcb3 \uc57d\uc790\ub85c \ud45c\uc2dc\ud558\ub2e4 \ubcf4\ub2c8 \ub9e4\uc6b0 \ud63c\ub780\uc2a4\ub7fd\uc2b5\ub2c8\ub2e4. \uc774\ub7f0 \uc54c\ud30c\ubcb3 \uc57d\uc790\uc758 \ud64d\uc218\ub97c \u2018\uc54c\ud30c\ubcb3 \uc218\ud504\u2019\ub77c\uace0 \ud45c\ud604\ud569\ub2c8\ub2e4. \uc608\ub97c \ub4e4\uc5b4, ISSB, GRI, TCFD, SASB \ub4f1\uc774 \uc785\ub2c8\ub2e4. \uc5ec\uae30\uae4c\uc9c0\ub3c4 \ud63c\ub780\uc2a4\ub7ec\uc6b4\ub370, \ub354 \ud070 \ubb38\uc81c\ub294 \ud55c\uad6d\uc5b4 \ud45c\ud604\uc785\ub2c8\ub2e4. \ud55c\uad6d \ub9e4\uccb4\ub098 \ubcf4\uace0\uc11c\uc5d0\uc11c \ud55c\uad6d\uc5b4\ub85c \ubc88\uc5ed\ud588\uc744 \ub54c, \ud63c\uc6a9\ud558\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc558\uc2b5\ub2c8\ub2e4. \u2018\uacf5\uc2dc\u2019\uc640 \u2018\uacf5\uac1c\u2019\uac00 \ubc14\ub00c\uc5b4 \uc4f0\uc77c \ub54c\ub3c4 \uc788\uace0, \u2018\ube44\uc7ac\ubb34\uc815\ubcf4\u2019, \u2018\uc9c0\uc18d\uac00\ub2a5\uc815\ubcf4\u2019, \u2018ESG \uc815\ubcf4\u2019\ub3c4 \uc798\ubabb \uc4f0\uc774\ub294 \uacbd\uc6b0\uac00 \ub9ce\uc2b5\ub2c8\ub2e4.<\/p>\n

\uc774\uc5d0 \ub530\ub77c \uba87 \uac00\uc9c0 \ud1b5\uc77c\ub41c \ud45c\ud604\uc744 \uc704\ud55c \uc758\uacac\uc744 \uc81c\uc548\ud569\ub2c8\ub2e4.<\/p>\n

\uccab\uc9f8, \uacf5\uc2dc\uc640 \uacf5\uac1c<\/strong>. \uc601\uc5b4\ub85c\ub294 Disclosure, \uc5b4\ub5a8 \ub54c\ub294 Reporting\uc774\ub77c\ub294 \ub2e8\uc5b4\ub97c \uc501\ub2c8\ub2e4. \uc77c\ubc18\uc801\uc73c\ub85c \uc815\ubcf4\ub294 \u2018\uacf5\uac1c\u2019\uac00 \ub9de\uc2b5\ub2c8\ub2e4. \uadf8\ub7f0\ub370, \uc0c1\uc7a5\uae30\uc5c5\uc774 \ubc95\uc801\uc758\ubb34\uc5d0 \ub530\ub77c \uc815\ubcf4\ub97c \uacf5\uac1c\ub97c \ud574\uc57c\ud560 \ub54c\ub294 \u2018\uacf5\uc2dc\u2019\uac00 \uc54c\ub9de\uc740 \ud45c\ud604\uc785\ub2c8\ub2e4. \uc0ac\uc5c5\ubcf4\uace0\uc11c\ub97c \u2018\uacf5\uac1c\u2019\ud588\ub2e4\ub77c\uae30 \ubcf4\ub2e8 \u2018\uacf5\uc2dc\u2019 \ud588\ub2e4\uace0 \uc4f0\ub294 \uac78 \uc0dd\uac01\ud574\ubcf4\uc2dc\uba74 \ub429\ub2c8\ub2e4. \ub530\ub77c\uc11c, ISSB\ub098 \ubbf8\uad6d \uc99d\uad8c\uac70\ub798\uc704\uc6d0\ud68c\uac00 \ucd94\uc9c4\ud558\uace0 \uc788\ub294 \uac83\uc740 \uae30\uc5c5\uc5d0 \u2018\uacf5\uc2dc\u2019 \uc758\ubb34\ub97c \ubd80\uc5ec\ud558\ub294 \uac83\uc785\ub2c8\ub2e4. \ubc18\ub300\ub85c, \ud55c\uad6d\uc758 \ud658\uacbd\ubd80\ub294 \ud658\uacbd\uc815\ubcf4\uc13c\ud130 \ud50c\ub7ab\ud3fc\uc744 \ud1b5\ud574 \uae30\uc5c5\uc758 \uc628\uc2e4\uac00\uc2a4 \ubc30\ucd9c\ub7c9 \ub4f1 \ud658\uacbd\uc815\ubcf4\uc758 \u2018\uacf5\uac1c\u2019\ub97c \uac15\ud654\ud558\ub824 \ud558\uace0 \uc788\ub294 \uac83\uc774\uc8e0.<\/p>\n

\ub458\uc9f8, \ubb34\uc5c7\uc744<\/strong> \uacf5\uac1c \ud639\uc740 \uacf5\uc2dc\ud558\ub294 \uac83\uc77c\uae4c?
\nOO \uacf5\uc2dc\ub77c\uace0 \ud45c\ud604\ub418\ub294 OO \uc790\ub9ac\uc5d0\ub294 ESG, \ube44\uc7ac\ubb34\uc815\ubcf4, \uc9c0\uc18d\uac00\ub2a5(\uc815\ubcf4),\uae30\ud6c4(\uad00\ub828) \ub4f1\uc73c\ub85c \uc0c1\ud669\uc5d0 \ub530\ub77c \uad6c\ubd84\ud558\uc5ec \uc368\uc8fc\uc5b4\uc57c \ud569\ub2c8\ub2e4. \uadf8\ub7f0\ub370, \uadf8\ub807\uc9c0 \uc54a\uc740 \uac8c \ud604\uc2e4\uc785\ub2c8\ub2e4. \uc801\uc808\ud55c \ud55c\uad6d\uc5b4 \ud45c\ud604\uc744 \uc704\ud574\uc120 \uc815\uc758\ub97c \uc9da\uc5b4\ubcfc \ud544\uc694\uac00 \uc788\uc2b5\ub2c8\ub2e4.
\n\ud658\uacbd(Environmental), \uc0ac\ud68c(Social), \uc9c0\ubc30\uad6c\uc870(Governance)\uc758 \uc601\ubb38 \uccab \uae00\uc790\ub97c \uc870\ud569\ud55c \ub2e8\uc5b4 ESG\ub294 \ub9d0 \uadf8\ub300\ub85c \ud658\uacbd, \uc0ac\ud68c, \uc9c0\ubc30\uad6c\uc870\ub97c \uc911\uc2dc\ud55c \uae08\uc735\uc774\ub780 \uad00\uc810\uc5d0\uc11c \ucd9c\ubc1c\ud569\ub2c8\ub2e4. ESG \uacbd\uc601, ESG \ud22c\uc790\ub97c \uc608\ub85c \ub4e4 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n

\ube44\uc7ac\ubb34\uc815\ubcf4\ub294 \uc7ac\ubb34\uc815\ubcf4\uc758 \ubc18\ub300\uac1c\ub150\uc785\ub2c8\ub2e4. \uc774\uc81c\uae4c\uc9c0 \uae30\uc5c5\uacfc \ud22c\uc790\uc790\uac04 \uae30\ucd08\uc801\uc778 \uc18c\ud1b5 \ucc44\ub110\uc740 \uc190\uc775\uacc4\uc0b0\uc11c, \ub300\ucc28\ub300\uc870\ud45c \ub4f1 \uc7ac\ubb34\uc81c\ud45c\ub97c \uad6c\uc131\ud558\ub294 \uc218\uce58\uc640 \uadf8 \ubc30\uacbd\uc5d0 \ub300\ud55c \uc124\uba85\uc774\uc5c8\uc2b5\ub2c8\ub2e4. \ubc95\uc815 \uacf5\uc2dc\uc778 \uc0ac\uc5c5\ubcf4\uace0\uc11c \uc548\uc5d0 \ud3ec\ud568\ub41c \uc815\ubcf4, \ud639\uc740 \uae30\uc5c5\uc774 IR\uc5d0\uc11c \uc790\ubc1c\uc801\uc73c\ub85c \uacf5\uac1c\ud55c \uc815\ubcf4\ub294 \uc8fc\ub85c \uc7ac\ubb34\uc815\ubcf4\uc600\uc2b5\ub2c8\ub2e4. \uc989, \uc628\uc2e4\uac00\uc2a4 \ubc30\ucd9c\ub7c9\uc774\ub098 \uc911\uc7a5\uae30 \uac10\ucd95\uacc4\ud68d\uc740 \ube44\uc7ac\ubb34\uc815\ubcf4\uc774\uace0 \uc774\uc81c\uae4c\uc9c0 \ubc95\uc801\uc778 \uacf5\uc2dc\uc758\ubb34\uac00 \uc5c6\uc5c8\uc2b5\ub2c8\ub2e4. \uae30\ud6c4(\uad00\ub828) \uc815\ubcf4\uacf5\uac1c\ub098 \uae30\ud6c4(\uad00\ub828)\uacf5\uc2dc\uc5d0\uc11c \uae30\ud6c4\ub294 \ud658\uacbd(ESG \uc911\uc5d0\uc11c E)\uc5d0 \ud3ec\ud568\ub418\ub294 \uad6c\uccb4\uc801\uc778 \uac1c\ub150\uc73c\ub85c \ubcfc \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/p>\n

\uc989, OO \uacf5\uc2dc \ud639\uc740 \uacf5\uac1c\uc5d0\uc11c OO\uc740 \uc5b4\ub5bb\uac8c \uc4f0\uc774\ub294\uac00\uc5d0 \ub530\ub77c \uad6c\ubd84\ud558\uc5ec \uc4f0\uc5ec\uc838\uc57c \ud558\uaca0\uc2b5\ub2c8\ub2e4. \uc774\ub97c Big3\uc5d0 \uc801\uc6a9\ud574\uc11c \uc815\ub9ac\ud574 \ubcf4\uaca0\uc2b5\ub2c8\ub2e4. 1) \uba3c\uc800, ISSB\ub294 \ud2b9\uc131\uc774 \ud22c\uc790\uc790\uc758 \uc2dc\uac01\uc5d0\uc11c \uc911\uc694\ud55c \uc815\ubcf4\ub97c \uae30\uc5c5\uc73c\ub85c \ud558\uc5ec\uae08 \uacf5\uc2dc\ud558\ub77c\ub294 \uad00\uc810\uc774\ubbc0\ub85c \uae08\uc735 \uce21\uba74\uc758 \uc811\uadfc\uc778 \u2018ESG \uacf5\uc2dc\u2019\ub85c \uc368\uc57c \ud569\ub2c8\ub2e4. 2) \ubbf8\uad6d\ub3c4 \ud22c\uc790\uc790 \uc911\uc2dc \uad00\uc810\uc774\uc9c0\ub9cc \uae30\ud6c4\ubcc0\ud654 \ub300\uc751\uc5d0 \uc9d1\uc911\ud55c \uc815\ubcf4\uc758 \uacf5\uc2dc\ub97c \ucd94\uc9c4\ud558\ubbc0\ub85c \u2018\uae30\ud6c4\uad00\ub828 \uacf5\uc2dc\u2019\uac00 \uc62c\ubc14\ub978 \ud45c\ud604\uc774\ub77c \uc0dd\uac01\ub429\ub2c8\ub2e4. 3) \uc720\ub7fd\uc740 \uae30\ud6c4\ubcc0\ud654 \ub300\uc751\ubcf4\ub2e4 \ud3ec\uad04\uc801\uc778 \uc9c0\uc18d\uac00\ub2a5\uc131 \uc804\ubc18\uc5d0 \ub300\ud55c \uc815\ubcf4\uacf5\uac1c\ub97c \uc694\uad6c\ud569\ub2c8\ub2e4. \ud2b9\ud788, \uc678\ubd80 \ud658\uacbd\uc774 \uae30\uc5c5\uc5d0 \ubbf8\uce58\ub294 \uc911\uc694\ud55c \uc815\ubcf4 \uc678\uc5d0\ub3c4 \uae30\uc5c5\uc774 \uae30\uc5c5\ud65c\ub3d9 \uacfc\uc815\uc5d0\uc11c \uc678\ubd80 \ud658\uacbd\uc5d0 \ubbf8\uce58\ub294 \uc911\uc694\ud55c \uc815\ubcf4\ub3c4 \uacf5\uac1c\ud560 \uac83\uc744 \uc694\uad6c\ud569\ub2c8\ub2e4. \uc774\ub97c \uc774\uc911 \uc911\ub300\uc131(Materiality)\uc774\ub77c\uace0 \ud569\ub2c8\ub2e4. \ud2b9\ud788, \uc720\ub7fd\uc740 Standard\uac00 \uc544\ub2cc Directive\uc774\ubbc0\ub85c \u2018\uc9c0\uc18d\uac00\ub2a5 \uc815\ubcf4\uacf5\uac1c \uc9c0\uce68\u2019\uc73c\ub85c \uad6c\ubd84\ud558\uc5ec \uc4f0\ub294 \uac8c \uc801\uc808\ud569\ub2c8\ub2e4.<\/p>\n

\"ESG
ESG \uacf5\uc2dc\ub294 \uae30\ud6c4 \ubb38\uc81c\ub97c \ud574\uacb0\ud558\uae30 \uc704\ud55c \uae08\uc735\uc774 \ubc14\ub85c \uc11c\uae30 \uc704\ud55c \uae30\ucd08 \uc778\ud504\ub77c\uc785\ub2c8\ub2e4.<\/figcaption><\/figure>\n

\ud55c\uad6d\uc740 \uc5b4\ub5a8\uae4c\uc694? \uc774\uc81c\uae4c\uc9c0 \uc790\uc728\uc801\uc778 \u2018ESG \uc815\ubcf4\uacf5\uac1c\u2019\ub77c\ub294 \ud45c\ud604\uc744 \ub9ce\uc774 \uc37c\uc2b5\ub2c8\ub2e4. \uc6b0\ub9ac\ub098\ub77c 200\uc5ec \uae30\uc5c5\ub4e4\uc774 \ub9e4\ub144 6~7\uc6d4\uc774\uba74 \ud3b4\ub0b4\uace0 \uc788\ub294 \uc9c0\uc18d\uac00\ub2a5\uacbd\uc601\ubcf4\uace0\uc11c\ub3c4 \uc790\uc728\uc801\uc778 \uc815\ubcf4\uacf5\uac1c\uc758 \uc77c\ud658\uc774\uc5c8\uc2b5\ub2c8\ub2e4. \uadf8\ub7f0\ub370, \uc774\uc81c \uae00\ub85c\ubc8c \ud750\ub984\uc5d0 \ub530\ub77c \u2018\uc758\ubb34 \uacf5\uc2dc\u2019\ub85c \uc804\ud658\uc774 \ud544\uc694\ud569\ub2c8\ub2e4. \ub530\ub77c\uc11c, ISSB\uc640 \ub3d9\uc77c\ud55c \ub9e5\ub77d\uc5d0\uc11c \u2018ESG \uacf5\uc2dc\u2019\uac00 \uc8fc\ub41c \ud45c\ud604\uc774 \ub418\uc5b4\uc57c \ud560 \ub4ef \ud569\ub2c8\ub2e4. ESG \uc911\uc5d0\uc11c G, \uc9c0\ubc30\uad6c\uc870\ub294 \ud55c\uad6d\uc5d0\uc11c\ub3c4 \ucc45\uc784\ud22c\uc790\ub97c \uac15\uc870\ud558\uba74\uc11c \uc758\ubb34\ud654\uac00 \ube68\ub790\uc2b5\ub2c8\ub2e4. \uc774\uc81c\ub294 ESG \uc911\uc5d0\uc11c E, \ud2b9\ud788 \uae30\ud6c4\ubcc0\ud654 \ub300\uc751 \uc911\uc2ec\uc73c\ub85c ESG \uc815\ubcf4\uacf5\uac1c\uc758 \uc758\ubb34\ud654\uac00 \uc9c4\ud589\ub420 \ucc28\ub840\uc785\ub2c8\ub2e4.<\/p>\n

ESG \uacf5\uc2dc\ub294 \uae30\ud6c4 \ubb38\uc81c\ub97c \ud574\uacb0\ud558\uae30 \uc704\ud55c \uae08\uc735\uc774 \ubc14\ub85c \uc11c\uae30 \uc704\ud55c \uae30\ucd08 \uc778\ud504\ub77c\uc785\ub2c8\ub2e4. \uc624\ub298\uc740 \uac1c\uad04\uc801\uc778 \uc758\ubbf8\uc640 \ud63c\uc7ac\ub418\uc5b4 \uc0ac\uc6a9\ub418\ub294 \uc5ec\ub7ec \uc6a9\uc5b4\ub4e4\uc5d0 \ub300\ud574 \uc54c\uc544\ubd24\uc2b5\ub2c8\ub2e4. \ub450\ubc88\uc9f8 \uc21c\uc11c\uc5d0\uc11c\ub294 ESG \uacf5\uc2dc\uac00 \uae30\uc5c5, \uc815\ubd80, \ud22c\uc790\uc790\uc5d0\uac8c \uc5b4\ub5a4 \uc911\uc694\ud55c \uc758\ubbf8\ub97c \uc9c0\ub2c8\ub294\uc9c0 \uad6c\uccb4\uc801\uc73c\ub85c \uc0b4\ud3b4 \ubcf4\ub3c4\ub85d \ud558\uaca0\uc2b5\ub2c8\ub2e4.<\/p>\n

\uae30\ud6c4\ubcc0\ud654 \ub300\uc751\uc744 \uc704\ud574\uc120 \ub3c8\uc774 \ud544\uc694\ud569\ub2c8\ub2e4. \ub3c8\uc774 \uae30\ud6c4\ubcc0\ud654 \ub300\uc751\uc744 \uc704\ud574 \ubc14\ub974\uac8c \ud758\ub7ec\uac00\uae30 \uc704\ud574\uc120 \uae08\uc735 \uc81c\ub3c4\uac00 \uc62c\ubc14\ub85c \uc11c\uc57c\ud558\uace0, \uae30\uc5c5\ub4e4\uc758 \ucc45\uc784\uc788\ub294 \ud589\ub3d9\uc774 \ud544\uc694\ud569\ub2c8\ub2e4. \ud22c\uc790\uc790\uc758 \uc778\uc2dd \ubcc0\ud654 \ub610\ud55c \ube60\uc9c8 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4. \uc774\ub7f0 \ubcc0\ud654\ub97c \uc704\ud574\uc11c\ub294 \ud55c\uad6d\uc758 ESG \uc815\ubcf4\uacf5\uac1c \uc758\ubb34\ud654\uac00 \uae00\ub85c\ubc8c \uc218\uc900\uc5d0 \ub9de\ucd94\uc5b4 \uc870\uc18d\ud788 \uc218\ub9bd\ub418\uc5b4\uc57c \ud569\ub2c8\ub2e4. \uae30\ud6c4\ubcc0\ud654 \ub300\uc751\uc744 \uc704\ud574 \uc815\ubd80, \uae30\uc5c5, \ud22c\uc790\uc790\uc758 \ubcc0\ud654\ub97c \uc774\ub04c\uc5b4 \ub0b4\ub824\ub294 \uadf8\ub9b0\ud53c\uc2a4\uc758 \uc5ec\uc815\uc5d0 \ud568\uaed8 \ud574\uc8fc\uc138\uc694. <\/em><\/p>\n

\uadf8\ub9b0\ud53c\uc2a4 \ucea0\ud398\uc778 \ud568\uaed8\ud558\uae30<\/a><\/p>\n

\ud22c\uc790\uc790, \uae30\uc5c5, \uc815\ubd80\uc5d0\uac8c \uae30\ud6c4\uacf5\uc2dc\ub294 \uc65c \ud544\uc694\ud560\uae4c\uc694? \uae00\ub85c\ubc8c ESG \uacf5\uc2dc \uc758\ubb34\ud654 \uc774\ud574\ud558\uae30 \u2461<\/a>
\n\uc6b0\ub9ac\ub098\ub77c \uae30\ud6c4\uacf5\uc2dc \ub300\uc751 \ud604\ud669\uacfc \uac1c\uc120\uc810 - \uae00\ub85c\ubc8c ESG \uacf5\uc2dc \uc758\ubb34\ud654 \uc774\ud574\ud558\uae30 \u2462<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

ESG\uc640 \uc9c0\uc18d\uac00\ub2a5\uc131, \ud55c\ubc88\ucbe4 \ub4e4\uc5b4\ubcf4\uc168\uc8e0? \uadf8\ub7f0\ub370, ESG \uacf5\uc2dc, \uc9c0\uc18d\uac00\ub2a5 \uc815\ubcf4\uacf5\uac1c\ucc98\ub7fc \u2018\uacf5\uc2dc\u2019\ub098 \u2018\uc815\ubcf4\uacf5\uac1c\u2019 \uac00 \ubd99\uc73c\uba74 \uc5b4\ub5a4 \uc758\ubbf8\uc77c\uae4c\uc694? \uae30\ud6c4\ubcc0\ud654 \ub300\uc751, \uc9c0\uc18d\uac00\ub2a5\ud55c \uc9c0\uad6c\ub97c \uc704\ud574 \uaf2d \ud544\uc694\ud55c \ubcc0\ud654\ub77c\uace0 \ud558\ub294\ub370\uc694. \uc65c \uc774\ub7f0 \ubcc0\ud654\uac00 \uc77c\uc5b4\ub098\uace0 \uc788\ub294\uc9c0, \uadf8\ub798\uc11c…<\/p>\n","protected":false},"author":58,"featured_media":27434,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"p4_og_title":"","p4_og_description":"","p4_og_image":"","p4_og_image_id":"","p4_seo_canonical_url":"","p4_campaign_name":"","p4_local_project":"","p4_basket_name":"","p4_department":"","footnotes":""},"categories":[28],"tags":[36,96,68,64,142],"p4-page-type":[73],"class_list":["post-27433","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-climate","tag-business","tag-climate-change","tag-south-korea","tag-renewable-energy","tag-climate-disclosure","p4-page-type-update"],"_links":{"self":[{"href":"https:\/\/www.greenpeace.org\/korea\/wp-json\/wp\/v2\/posts\/27433","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.greenpeace.org\/korea\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.greenpeace.org\/korea\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.greenpeace.org\/korea\/wp-json\/wp\/v2\/users\/58"}],"replies":[{"embeddable":true,"href":"https:\/\/www.greenpeace.org\/korea\/wp-json\/wp\/v2\/comments?post=27433"}],"version-history":[{"count":7,"href":"https:\/\/www.greenpeace.org\/korea\/wp-json\/wp\/v2\/posts\/27433\/revisions"}],"predecessor-version":[{"id":28268,"href":"https:\/\/www.greenpeace.org\/korea\/wp-json\/wp\/v2\/posts\/27433\/revisions\/28268"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.greenpeace.org\/korea\/wp-json\/wp\/v2\/media\/27434"}],"wp:attachment":[{"href":"https:\/\/www.greenpeace.org\/korea\/wp-json\/wp\/v2\/media?parent=27433"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.greenpeace.org\/korea\/wp-json\/wp\/v2\/categories?post=27433"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.greenpeace.org\/korea\/wp-json\/wp\/v2\/tags?post=27433"},{"taxonomy":"p4-page-type","embeddable":true,"href":"https:\/\/www.greenpeace.org\/korea\/wp-json\/wp\/v2\/p4-page-type?post=27433"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}