한국의 ESG 정책 발전과 기업 대응 전략: 주요국 사례와의 비교 분석

This study analyzes the development process of Environmental, Social, and Governance (ESG) policiesin Korea and corporate response strategies, comparing them with cases from major countries. The results showthat while Korea has established a basic framework for ESG policies through the K-ESG guidelines and plansfor mandatory ESG disclosure, these policies lack the specificity and enforceability seen in major countries. Interms of corporate response, large companies are actively formulating ESG strategies, but strengthening ESGcapabilities of small and medium-sized enterprises (SMEs) remains an urgent task. Industry-specific ESGstrategies reflect the characteristics of each sector, such as carbon neutrality in manufacturing, expansion ofresponsible investment in finance, and enhanced data security in IT. This study suggests improving Korean ESGpolicies by enhancing the alignment of ESG disclosure standards with international norms, strengthening tailoredsupport for SMEs, and developing industry-specific policies. For effective corporate ESG response, the studyproposes strategic integration of ESG, enhanced communication with stakeholders, and improved ESG datamanagement capabilities.