ESG 복합지수와 영역별 ESG 지수 변화에 관한 실증연구: 17개 광역자치단체를 대상으로

To cope with rapid climate change, K-ESG for ESG evaluation was developed. However, the K-ESG for evaluating corporate management has limitations in directly evaluating the government's ESG administration. The goal of this study is to prepare the basis for policy judgment by developing evaluation indicators for urban governments' ESG, calculating the ESG composite index and the ESG index by region, and comparing and analyzing changes. The spatial scope of this study is 17 metropolitan governments, and the temporal range is 2015 and 2021. The analysis model used in this study compares and analyzes temporal changes by calculating the ESG composite index and the ESG index for each region. As a result of the analysis of this study, the top 30% of the ESG composite index was Gyeonggi, Seoul, Busan, Gyeongnam, and Chungnam in 2015, while the bottom 30% was Gangwon, Jeju, Daegu, Chungbuk, and Sejong. The top 30% of the ESG composite index was Gyeonggi, Seoul, Busan, Jeonnam, and Gyeongnam in 2021, and the bottom 30% was Chungbuk, Daegu, Ulsan, Gangwon, and Sejong. The following are the policy implications of this study. Based on the analysis results of this study, ESG guidelines of metropolitan and local governments should be developed, and accurate ESG evaluation indicators should be developed to establish a performance management system. In addition, based on the analysis results of each ESG area, ESG members should be established to establish customized ESG plans for each metropolitan government, promote ESG administration and policies, and establish a system to manage performance. Finally, education that has prepared an ESG education system suitable for the region for metropolitan and local governments should be implemented.