ESG 공급망 환경 실사 규제 동향과 영향에 관한 고찰

There is active discussion in the international community regarding the promotion of corporate sustainable supply chains, focusing on the supply chain due diligence guidelines currently being introduced by the EU. As the global value chain has recently deepened, the introduction of this supply chain due diligence system is bound to have a significant impact on various regions and countries beyond national borders. Due diligence obligations apply not only to companies within the EU but also to companies outside the EU, and are mandatory for the entire supply chain, so there are concerns that it will have a significant impact, especially on export companies. Domestic companies are generally underprepared, and small and medium-sized companies in particular lack the capacity to respond. In the meantime, the government has been promoting measures to advance ESG infrastructure to improve the competitiveness of Korean companies amid the global ESG expansion movement. In order to respond to ‘supply chain due diligence’, which is an urgent issue, it is necessary to come up with a support plan that will be of practical help to companies by incorporating voices from the industry and other fields. Meanwhile, there remains debate as to whether ESG is just a temporary fad or whether its impact on investment and corporate management will continue in the long term. However, companies around the world, including acquirers in cross-border M&A, must pay close attention to ESG issues as long as regulators, as well as their shareholders, directors, customers, or other stakeholders, demand attention to ESG.