기업의 사회적 책임에 내재된 개념적 한계와 대안 모색: 기업의 사회적 책임을 넘어 기업의 지구적 책임으로

In the traditional sense, Corporate social responsibility (CSR) inherently refers to business and society relationship. Therefore, corporate social responsibility existed with the emergence of companies reflecting the specificity of the times and regions, and the way to solve it has mainly developed into academic discussions and various concepts in line with social changes. However, in the preamble of the 1972 United Nations Declaration on the Human Environment, Global responsibility (GR), which emerged as a universal global norm with call for action, is not a concept of responsibility that existed in the past but a newly created concept of responsibility of a different nature. Therefore, this paper aims to identify the theoretical limitations inherent in Corporate social responsibility (CSR) from the perspective of a new global norm perspective with embedded sustainability, from the perspective of implementing sustainable management contributing to sustainable development, from the perspective of evaluating the implementation of corporate sustainability accountability, from the perspective of corporate citizens and from the perspective of embracing stakeholder capitalism. Through this, we would like to establish a replacement concept that can resolve the obstacles to the implementation of sustainability management from the perspective of companies, the theory of Corporate global responsibility (CGR) and present alternatives.