한국 유통업체의 ESG 경영현황과 전략시사점

For the sustainable development of mankind, society, and business, companies must pay attention to not only financial performance but also non-financial performance. This is the starting point and necessity of ESG management. As a measure of corporate sustainability, ESG is the evolution and specification of corporate social responsibility (CSR), and is standardized and institutionalized. ESG management is a practice that complies with ESG evaluation standards and is the standard value of the lowest standard pursued by a company. Recognizing the seriousness of global environmental problems (e.g., environmental disasters such as earthquakes and tsunamis and the emergence of the COVID-19 virus) and exploring solutions (spreading good consumption values, leading the MZ generation/strengthening of laws and institutional regulations, especially carbon neutrality, improving working conditions, and fair trade), the social influence, role, and expectations of companies are growing accordingly. Thus, the necessity of new management values ​​and evaluation standards was raised. Investors are demanding that companies disclose information on ESG activities and communicate with various stakeholders. Evidence of the operation of management systems and compliance with sustainable management practices for the environment, society and customers is also increasing. Recently, as international organizations and initiatives on environmental and social issues and policy changes of individual countries have been strengthened, the roles and responsibilities of corporate business are also increasing. The purpose of this study is to understand the ESG management status of Korean retailers based on understanding the clear difference between CSR/CSV and ESG, and to develop ESG strategies and other strategies for Korean retailers through comparative analysis with overseas retailers to draw policy implications. Therefore, this thesis will contribute to the spread of ESG management in the Korean distribution industry and expansion of new investment opportunities. What sets this study apart from existing ESG research is that it was the first study of ESG management by Korean retailers, And that the characteristics were derived. Furthermore, the differential contribution of this thesis is that it suggested an ESG strategy that Korean retailers should benchmark and the government's policy support plan through a comparative analysis of overseas cases of ESG and Korean retailers.