대·중소기업 공급망에 대한 CSR과 ESG 발전 방향 연구 :현대자동차, 대상(주) 사례연구를 중심으로

Recently, ESG, a non-financial indicator of environment, society, and governance, has been highlighted as a major issue due to the coronavirus pandemic, social polarization, and the urgent need to arouse climate change. Since UN PRI and Paris Agreement, companies & investors have become increasingly interested in ESG, and laws & regulations related to ESG such as CSRD and CSDD have been specifically legislated at the global level such as EU. The scale of ESG investment by large investment companies and financial institutions is also increasing. Major multinational companies such as Apple, BMW, and Google are also requesting data on ESG implementation and performance, including carbon neutrality, not only from themselves but also from their suppliers in the global supply chain. In the wake of this, Korean conglomerates such as Hyundai Motor, POSCO, and Samsung Electronics are also practicing ESG as part of their social responsibility and are requesting their suppliers to do the same. In this atmosphere, the perspective of social responsibility of Korean large-sized companies is shifting from traditional CSR management method to ESG management method. In particular, the perspective of corporate social responsibility for the supply chains of large-sized company to small & medium-sized companies is rapidly shifting to ESG management method. To understand this situation, we examined a theoretical review of CSR and ESG as well as the international and domestic trends related to ESG. We also identified the impetuses about shifting to ESG management method. We analyzed the case of Hyundai Motor Company’s supply chain and the case of Daesang Corporation’s supply chain to identify trends in the actual corporate field. Thus we were able to derive three research propositions. First, Korean large-sized companies will shift their perspective of corporate social responsibility from traditional CSR management method to ESG management method. Second, Korean large-sized companies will shift their operating perspective of social responsibility towards their suppliers in the supply chain from traditional CSR management method to ESG management method. Third, Korean large-sized companies will support their suppliers to prevent ESG risks and strengthen ESG capabilities of their suppliers in the supply chain. Our conclusion from our research on the impact of rise of ESG issues in the supply chain, is that while the core concept of CSR remains the same, The corporate social responsibility of the supply chain will be running dominantly by ESG management method.