ESG 경영의 현황과 과제 ‒한･일 철강산업의 현황을 중심으로‒

The purpose of this study is to analyze the nature and characteristics of the ESG concept and to reveal the current status and tasks of ESG management in Japan and Korea based on the characteristics of the ESG concept. In particular, we examine the ESG management responses of Japanese and Korean steel companies, and compare them to find out the differences and tasks in each ESG management status. In the case of Korea, ESG responses are seen, especially in the government and large companies. The government is asking companies to respond to ESG management by presenting K-ESG guidelines. Meanwhile, Japan is demanding interest and efforts in ESG management through step-by-step reinforcement of related regulations, disclosure of information for investors, and disclosure of best practices rather than mandatory ESG responses. In the future, Korean and Japanese companies should recognize ESG as a new management paradigm that increases corporate value and competitiveness and affects corporate sustainable development and actively respond. For example, it can be said that ESG-related departments should respond to various ESG issues through communication with related stakeholders. Phenomenologically, in both Korea and Japan, efforts focused on the environment and governance among the three elements of ESG are often seen, but movements and responses to social aspects are considered relatively passive. Recognizing that the creation of social values is also an important factor in corporate management, it can be said that balanced ESG management is required in three aspects.