이중 중대성 평가와 ESG 경영: 글로벌 철강사 비교연구

Global companies are increasingly being requested to conduct dual materiality assessments, evaluating not only the financial impact of sustainability issues on their business but also the broader environmental and social impacts of their operations. This shift towards a more holistic approach to ESG (Environmental, Social, and Governance) management is particularly relevant for the steel industry, which faces unique challenges due to its carbon-intensive nature and complex supply chains. This research analyzes the 2023 sustainability reports of three leading steel companies – POSCO, Nippon Steel, and ArcelorMittal – to compare their dual materiality assessment procedures, ESG task prioritization, and overall ESG management approaches. Key findings suggest that while all three companies have made progress in integrating ESG considerations, variations exist in their approaches to materiality assessment, stakeholder engagement, and the prioritization of specific ESG issues. By identifying key differences and best practices in their dual materiality assessment, this study provides actionable recommendations for effective ESG implementation in the steel industry, contributing to enhanced corporate sustainability and global competitiveness.