ESG 도입의 목적론적 체계의 한계, 대안

The interest in whether financial performance, investment performance, and corporate continuity are guaranteed through ESG is based on the teleological values. However, in order to introduce and spread the true ESG where problems such as greenwashing disappear, we must not focus on the current interest and attempts. A change in the way companies and society view ESG is essential. ESG has a deontological value, and Korean society should recognize it. The recent term “stakeholder capitalism” can be evaluated as a term that implies an active transition to a deontological thinking that goes beyond the level that traditional capitalism. It is however, still declarative and does not guarantee concrete execution power. In order for the transition to a deontological system on ESG to be effective, it is necessary to change the way that businesses and social systems operate by introducing the perspective of behavioral ethics. Analyzing the reality in which ethical immunity works, such as spreading responsibility, increasing uncertainty, and expanding justification, will provide concrete solutions. This article is meaningful in that it not only points out the importance of the deontological value of ESG, but also seeks to expand practical ESG management.