ESG에서의 환경정보 공개의 내용 및 공시방법론에 대한 논의

Recently, ESG is a hot issue around the world. In the European Union, the importance of the environmental sector is on the rise among ESG, with the emergence of a report on climate change (TCFD). This article examines information disclosure contents and methodologies in the environment (E) field among ESG. In the case of the European Union, the European Taxonomy Regulation, along with the Corporate Sustainability Reporting Guidelines (CSRD) have been announced by supplementing the NFRD, a framework for regulating the disclosure of non-financial information by companies. The phased application of the Sustainable Finance Disclosure Regulation (SFDR), which mandates the disclosure of sustainability information to institutions, has also begun. The Korean government is also in the final stage of preparing a K-taxonomy to respond to such an urgent change, but the laws and systems that mandatory disclosure of environmental information are still insufficient. Under the current laws and systems, only companies designated as green companies are obligated to disclose some environmental information. Environmental information in the business reports or sustainability reports in the corporate disclosure system can be selectively disclosed by a company or must be disclosed voluntarily. In the future, investors will use ESG performance as an investment indicator in the financial market. In addition to the efforts of companies preparing for ESG, the government is required to timely reorganize laws and systems to prevent greenwashing and convert companies to eco-friendly ways in order to expand investment. Referring to the European SFDR as a methodology, it is mandatory to disclose items that have a negative impact on sustainable management and propose a way to allow companies to choose and voluntarily disclose other information. Cooperation amongst related organizations to integrate and disclose environmental information that is currently being disclosed sporadically in public systems, business reports and sustainability reports is recommended.