기업의 사회적 책임(CSR)과 지속가능경영은 같은가, 다른가: 개념사를 중심으로 한 두 용어의 변별적 이해

A new management paradigm which consider business organizations as corporate citizens is spreading out, taking count of all company stakeholders equally and seeking financial and non-financial performance simultaneously. CSR and Sustainability Management are using extensively as a term of new management trend to differentiate from existing one. CSR and Sustainability Management are used as a practically same meaning in the various economic fields. However, the work to distinguish CSR from Sustainability Management precisely by meaning is necessary for establishing a new management paradigm even though CSR and Sustainability Management are same in essence. In this article, we got a deduction process to the concept of CSR and Sustainability Management through checking the conceptual history briefly. Furthermore, we tried to understand those as a independent management system distinctively. In conclusion, CSR and Sustainability Management are two different approaches that each has different point of view in a same phenomenon and describes the phenomenon complementarily. Especially, Sustainability Management is focused on the result around TBL, while CSR is concentrated on the process around the stakeholders. Additionally, Korean companies prefer the word ‘Sustainability’ to ‘Responsibility’ for a name of the social reporting by 2012. It can be explained as the Korean companies’ vulgarized understanding of CSR and Sustainability Management.