코스메틱 기업의 ESG 경영 연구 : 디지털 트랜스포메이션을 중심으로

With the emergence of ESG as a new asset management standard that emphasizes corporate sustainability, ESG management has become key to internalizing not only for publicly traded companies such as large corporations, but also for SMEs and startups. In this study, we sought to understand how cosmetics companies have linked ESG management to their digital transformation strategies. To this end, we selected cosmetics companies in the top group of MSCI, a reputable ESG management evaluation agency, and analyzed the contents of their sustainability reports to draw implications based on their ESG performance and activities. First, in terms of the environment, Natura has established a system for measuring environmental impacts from ingredient procurement to consumer use by applying a digital-based product environmental footprint methodology, confirming its excellent sustainable management. Second, in terms of social responsibility, L'Oréal has developed products that do not exclude people with disabilities and women, and digitized its approach to services and products. Third, on the governance front, digital transformation has enabled Unilever to integrate ESG factors into its business operations to increase transparency and accountability. The significance of this study is that it draws implications from the environmental, social, and governance aspects of the digital transformation strategy of a global cosmetics company with excellent ESG management.