기업의 사회적 책임 이론에서 이해관계자 접근방식에 관한 연구

Companies today are increasingly interested in the environment, society, and governance(ESG) to improve their competitiveness and meet society's expectations. ESG was developed to measure the degree of social responsibility of individual companies as a criterion for judging a company's non-financial performance. Therefore, ESG management can be said to be a management activity in which an organization pursues sustainability by forming a win-win relationship with stakeholders. In reality, companies have a dependent relationship with stakeholders because stakeholders have the power to control the flow of resources that companies need. In addition, companies are increasingly accepting stakeholder-oriented management in that ethics and business must be integrated to create value from a mid- to long-term perspective. CSR is recognized as a way of performing corporate management that recognizes stakeholder interests and needs and ensures that companies operate in harmony under economic, social and environmental conditions while preserving current sustainability and the environment for future generations. In this study, major literature related to stakeholder theory and CSR was reviewed to analyze theoretical concepts and to approach stakeholder needs in CSR theory. As a result of reviewing the literature related to stakeholders and CSR, it was suggested that stakeholders' approaches in CSR theory include active or passive access, access through stakeholder attributes, access under stakeholder pressure, communication with stakeholders, and access through a four-step model of CSR.