ESG의 의무론적 관점의 기독교적 토대

The purpose of this paper is to examine the need to approach ESG from a deontological point of view rather than a teleological point of view, and to discuss the Christian foundation of that point of view. Companies are approaching ESG from a teleological point of view, viewing ESG as a means of increasing sales and profits and increasing stock prices. Companies can give up ESG management at any time if they judge that ESG does not help increase profits and increase stock prices. The purpose of ESG is environmental protection, social justice and economic development for the sustainability of mankind, and a deontological point of view is necessary in that this purpose must be pursued continuously regardless of the circumstances of the company. There are social contract theory, social justice theory, and rights theory as the basis for corporate social responsibility, including ESG. However, It does not provide sufficient grounds for the deontological point of view to respect all people and preserve the global environment. Therefore, this paper seeks the basis of ESG for human dignity and the importance of global environmental preservation in the Christian foundation. To this end, first, the relationship between individuals and society is examined from a sociological and biblical point of view, and a biblical view of a group of individuals or a small social enterprise is reviewed. Next, as a Christian basis for the deontological perspective on ESG, Calvin’s concept of the common good is studied, and Levinas, Ricoeur, and Niebuhr’s ethics of the other are studied as reasons why individuals or corporations must take responsibility for their neighbors, others, and society. It is expected that Calvin’s common good and Levinas, Ricoeur, and Niebuhr’s ethics of the other will contribute to the deontological approach of companies to achieve the goal of ESG’s sustainability of mankind.