ESG 활동의 가치 측정 및 공시: 신한금융그룹, 하나금융그룹, KB금융그룹을 중심으로

Companies are striving to measure social value as rigorously as they measure economic value. This is because the resources available for creating social value are limited, and maximizing the social value generated with these resources requires quantitative measurement and evaluation of the company’s social value creation activities. Starting with Shinhan Financial Group in 2019, followed by Hana Financial Group in 2022, and KB Financial Group in 2023, these groups have reported on their methods of measuring social value. This study aims to compare the scope and methodology of social value measurement across Shinhan Financial Group, Hana Financial Group, and KB Financial Group. The findings can provide a basis for objectively comparing and evaluating the social value created by each financial group. Moreover, as impact investing, which considers both economic and social values, is rapidly growing, and as the role of financial institutions in the capital market becomes even more significant for sustainable global development, this study advocates for increased comparability and reliability through the standardization of ESG disclosures, including social value. It is expected that this study will offer insightful implications for investors, financial analysts, regulatory agencies, and other users of ESG disclosure data.