ESG(환경, 사회, 지배구조)와 조세제도에 관한 연구

[Purpose]The purpose of this study is to explore ways to link tax and tax incentives to epand ESG information disclosure from a financial perspective. [Methodology]Based on the ESG elements, this study investigates the recommendation indicators of the “ESG Information Disclosure Guidance” of the Korea Exchange. And also reviewed the CSR report of actual company. [Findings]The following tax information is available for each element of ESG. First, as an environmental factor the Carbon tax burden and eco－friendly tax incentives(ie. solar energy R&D tax credit) information will be useful. Secondly, social elements are highly consistent with the government’s policy objectives. Government tax incentives such as employment support can be useful for ESG information disclosure. Third, the governance structural element was proposed to utilize the information disclosure regarding tax transparency as the OECD BEPS project progresses, including tax strategies developed by decision－making organizations, breakdowns of profits by country of execution, and whether or not to submit national reports. [Implications]This paper is an attempt to recognize ESG from a financial perspective. It is particularly meaningful in that it presented a plan to link tax information with ESG information disclosure.