국제정세 관점에서의 ESG 동향과 대응전략 비교분석 연구

Environmental, social, and corporate governance(hereafter, ESG) has emerged one of the critical business issues in terms of information disclosure and management in Korea since 2010. ESG management refers to business approaches protecting the environment, supporting the socially disadvantaged, and highlighting compliances with laws. ESG concept introduced from the UN and developed western countries such United States and EU. Interest on ESG is emerging as one of the government’s national agendas as it spreads widely not only company and investor but also society and the public. In January 2021, the Financial Services Commission in Korea announced a plan to promote autonomous disclosure of ESG information and promote phased mandatory disclosure in the near future. On the other hand, until recently, most studies have been focused on corporate social responsibility(CSR) and relatively few studies have explored ESG itself. It is needed to investigate ESG to meet increasing demand of investor community and business practices. demand. In this regard, we firstly conducted comparative study of ESG and CSR, then, performed comparison analysis of ESG-related coping strategy between developed western countries and China through studying recent events and legislations on ESG in terms of trade. Finally, we develop ed 3 scenarios of ESG which p layed role in conflict between western countries and China. One is to strengthen trade sanction against China, another is to ease trade conflict, the other is to check mainly against and cooperate partially with China. In the end, the implications for government and corporation in Korea based on the study results are discussed and suggested.