탄소중립과 순환경제로의 전환 : EU의 지속가능한 금융 정책과 ESG 관련 법제 동향

The EU has been preparing policies and legislation for the green transition. Examples include policies and legislationaimed at achieving carbon neutrality and transitioning toward a circular economy. As the green transition requiressignificant funding, financial policies have been promoted simultaneously to direct funding and investment flows towardsustainable economic activities. Typical examples are 1) laws such as taxonomy regulations to classify economic activitiesthat contribute to climate and environmental goals, and 2) laws to mandate sustainability disclosure and reporting toprovide transparency for both companies and investors. In addition, legislation to promote the transparency and integrityof ESG evaluation company activities is being discussed. Moreover, transition financing has also been provided to supportnot only those companies with good sustainability practices, but also those with various starting points that have clearsustainability goals. Therefore, the EU is taking measures to promote the flow of funding and investments into sustainableeconomic activities to achieve climate and environmental goals. Such measures are also essential for export-drivencountries such as Korea. Because ESG management is not an option but a requirement, a comprehensive financialframework and foundation for green transition should be provided.