산업분야에서의 ESG활용을 위한 기초적 연구 - 미국 시가총액 상위 5개 기업을 중심으로 -

Purpose: ESG is a concept to consider environment, social and governance factor when it comes to corporate management. Contrary to traditional corporate management that focused on only financial goal, ESG emphasizes on financial and non-financial accomplishment both. Nowadays, ESG management becomes a new topic while the concept of ESG has been in a stream that connecting SDGs(Sustainable Development Goals), CSR(Corporate Social Responsibility), ethical management et cetera. The importance of ESG is being expanded, however, the concept and meaning are not fully materialized. This study aims to figure out useful points, such as goals and actions, that help bring ESG in through reviewing cases in US industry. Method: The reviewed material are ESG and sustainability reports from webpages of 5 corporates. They are studied and classified by sector E, sector S and sector G as realizing the goals and actions of each report, while seizing keywords from the study. Result: As a result, shared issue is about carbon emission and individual issues of environment and social sector are varied by corporates. Moerover, corporate telling ESG presents governance issues whereas corporate telling sustainability does not. It would be inferred that the difference of ESG and sustainability is including governance factor or not so.