기업의 ESG 실행과 평가의 괴리 가능성 연구: ESG 평가지표 분석을 중심으로

With the recent attention towards ESG management, many companies have been continuing to make efforts to improve ESG performance, and the system for evaluating the performance is also diversifying. However, in order to expand the ESG discussion, which has become the core of a company's sustainable management paradigm at an unprecedented pace, an analysis of whether ESG evaluation actually reflects ESG activities per se must be preceded. This is because evaluation system should accurately reflect the targeted performances for improving the quality of them via feedback generated by the estimation. In this regard, this study selected three cases of the ESG evaluation system currently being used and the evaluation results of domestic companies were compared with each other for categorization. Then it was analyzed whether ESG performance for each company type was related to the actual ESG evaluation result. As a result, it was proved that the possibility of a gap between the company's ESG performance and evaluation cannot be denied. Since the current ESG evaluation system has limitations in terms of objectivity for corporate-performance indicators and transparency in the evaluation process, it is necessary to establish standards for information disclosure at the international level, and Korea needs to actively participate in these international efforts.