보험회사 ESG 경영 활동 비교 사례 연구 : 한·미·일 손해보험사를 중심으로

The purpose of this study is to compare ESG reports of Korean, U.S. and Japanese non-life insurers and present the direction of ESG management of domestic insurance companies. Accordingly, Samsung Fire & Marine Insurance in Korea, AIG in the United States, and SOMPO Japan in Japan were selected to analyze ESG report cases in each country. As a result of the study, both Korean, U.S. and Japanese non-life insurers were making efforts to improve the sustainable office environment, but Korea was passive in dealing with the climate crisis compared to other countries. In the case of the social sector, non-life insurers in Korea, the U.S. and Japan emphasized diversity, fairness, and inclusion for executives and employees, and were engaged in volunteer and donation activities. In particular, Japan was making efforts to diversify insurance products that could contribute to the creation of social value. Finally, in the area of governance, it was found that both Korea, the U.S. and Japan use sustainable management report frames, and the U.S. and Japan reported cyber security and data privacy in terms of governance. In the future, domestic non-life insurers will need to actively implement ESG management through sales of insurance products related to the climate crisis and risk modeling analysis.