비재무적 측정지표를 활용한 연구동향 및 ESG 이슈

This study is intended to examine the study flow using non financial measuring indicators and ESG issues in the field of accounting from 2000 to 2019. As for the main contents of the study flow analysis, first, it was grasped that studies using ESG evaluation indicators have been conducted since the 2010s, and most of the studies were conducted on manufacturing companies. Second, as for study keywords, it was found that studies with diverse keywords such as enterprise value, capital cost, governance, investment, accounting transparency were conducted, and studies with enterprise value accounted for the highest percentage. Third, the non-financial measuring indicators used by researchers in studies were shown to be the KEJI index of the Economic Justice Institute and the ESG rating of the Korea Corporate Governance Service. Among ESG issues, there is an issue regarding the need for certification of the rating systems different among ESG rating agencies and the governmental authorities should pay attention to the issue referring to the movement of the European Commission abroad. In addition, the attention of evaluation agencies, companies, and government authorities to the ESG evaluation feedback process is considered necessary now and it would be desirable to institutionalize the relevant process. In addition, various issues related to ESG are described, and it is expected that the issues will attract attention from the academia and will be reflected on governmental authorities’ policies.