기업의 ESG 제도화를 위한 법적 개선방안 - 기업의 사회적 책임을 중심으로 -

Recently, discussions related to Environment, Social, and Governance, also known as ESG, are considered one of the hottest issues in the business management circles. This naturally leads to questions about what ESG is, when did the concept of ESG start, and why should companies engage in ESG management. Accordingly, this study aims to examine the development of corporate social responsibility and its relationship with ESG and various discussions related to ESG, suggesting that the current ESG craze is not just a fad of the times, but rather a corporate calling demanded by the times. The foreign examples of legislative trends related to ESG were examined and what systems and legislative examples are suitable for Korea were investigated. Through this, legislative measures to institutionalize ESG in Korea were also reviewed. In the aspect of corporate social responsibility, there are many differing opinions as to whether ESG management should be left to the company's discretion or mandated through legislation. However, a general social consensus is being formed that ESG management is not a matter of choice but an essential element for corporate sustainable management. Therefore, it is suggested that content related to corporate social responsibility and ESG are first included in our law, at least as a declarative regulation, with further gradual specification and legislation through various additional discussions. Since declarative regulations leave no performance obligations, it may provide direction without burdening companies, while by leaving no confusion for interpretation regarding the capacity of enjoyment of rights and profitability of corporations, enables them to create economic value that suits the company's purpose as well as considering social value for stakeholders. Under the current law, however, the scope of a company's purpose and capacity of enjoyment of rights are assumed to be excessively focused only on economic profit. Additionally, there is a problem of providing excessive responsibility and uncertainty to the company's members of board of directors by limiting the scope of responsibility for making substantive decisions and executing business to the company. Therefore, the effectiveness of the company's ESG management must be secured by adding provisions that consider social values to corporate law of Korea. It is implied that it is time to provide a stepping stone for companies to take a leap forward in ESG management by including, at least declaratively, content that considers social values and stakeholders in the commercial law