코스메틱 기업의 ESG 경영의 실천에 관한 고찰 - 국내 2대 코스메틱 기업 LG생활건강과 아모레퍼시픽을 중심으로 -

The purpose of this study is to examine ESG management cases that exemplify the management philosophy and ideology of two companies, LG Household & Health Care and Amorepacific. These companies have recently achieved global success by leveraging K-beauty. Looking at the Korean ESG management report announced on December 1, 2021, this study provides basic data to understand and compare the sustainability of LG Household & Health Care and Amorepacific's cosmetic companies, as well as the current status of ESG management in the cosmetic industry. This study holds significant meaning. According to the management perspective of ESG, a comparison was made between LG Household & Health Care and Amorepacific, considering and analyzing their similarities and differences. First, the ESG characteristics of LG Household & Health Care, a beauty company, were examined. Second, the ESG characteristics of Amorepacific, another beauty company, were analyzed. Third, the commonalities in ESG management between Amorepacific and LG Household & Health Care cosmetics companies were explored. Fourth, the differences in ESG management between Amorepacific and LG Household & Health Care cosmetics companies were examined. What ESG management has in common is the management and improvement of environmental damage, the respect for human rights as a measure of labor and human rights, community contribution activities, fair operation, and fair and transparent management as a measure of business ethics. As it is directly affected by the expansion of value consumption, which takes into account environmental and social impacts beyond product functions, ESG management is now a necessity, not an option anymore. In the future, there is hope that beauty cosmetics companies will adopt ESG (Environmental, Social, and Governance) activity scales based on international standards. It is also expected that these companies will increase their implementation and integration of ESG management practices.