국내 B Corp 인증 기업의 ESG 사회적 활동 분석

The purpose of this study is to consider B Corp certification, an ESG model that can be certified by single-person, social enterprises, and small and medium-sized fashion enterprises, and to discuss the direction in which ESG management can be introduced and implemented. For data analysis, 141 B Corp-certified global clothing companies and 4 domestic fashion companies were selected from April 1 to May 31, 2024, and the characteristics of B Corp certified evaluation items were analyzed. B Corp certification, which varies by company size, is a differentiated evaluation system that cannot be found in other ESG evaluations. The characteristics of B Corp certification are very advantageous for small businesses as they can obtain B Corp certification, even if they do not meet all five criteria. The need for B Corp certification is due to tightening corporate disclosure rules globally and investing in ESG sustainability reports. The benefits of B Corp certification are a good alternative for small and medium-sized businesses that can not afford to reduce the pressure on corporate regulation in the global market and drive complex ESG certification processes. This study analyzed ESG social value activities and proposed an ESG model for small fashion companies.