글로벌 보고 표준에 기반한 기업의 ESG 정보공시에 관한 연구 -중소중견기업(제조)중심으로-

[Purpose] ESG disclosure of small and medium-sized companies goes beyond simple regulatory compliance and is a factor that has a significant impact on a company's long-term strategy and management method. Through this, companies can practice sustainable management and increase reliability and competitiveness in the global market. Therefore, small- and medium-sized enterprises have conducted an analysis of ESG management information disclosure based on the Global Reporting Standard (GRI) to examine the compliance rate of SMEs in Korea and to find out how SMEs can activate ESG management. [Methodology] The compliance rate of small and medium-sized manufacturing companies in Korea, which are the target companies of the study, was analyzed. This analysis was based on GRI 2. The analysis criteria were divided into compliance rates at the economic, environmental, and social levels. [Findings] The specific conclusion on the non-compliance rate of small and medium-sized enterprises in Korea is as follows. As a result of the study on the status of non-compliance, several mid-sized enterprises showed a number of non-compliance items in compliance with GRI standards. In the imbalance of economic, environmental, and social disclosures, companies' disclosures were mainly made on the economic side, while the tendency to lack environmental and social disclosures was remarkable.. [Implications] In order for small and medium-sized manufacturing companies in Korea to more thoroughly comply with GRI standards, mid-sized companies need to strengthen balanced disclosure in economic, environmental, and social aspects. In particular, it should be possible to increase the accuracy of reporting through external review and stricter regulation. In addition, the need to establish an ESG management system more systematically within a company and increase communication with stakeholders is emphasized.