공공기관의 경영평가 지표 개선 연구 - ESG를 중심으로 -

The main purpose of this study is to analyze the management evaluation items (indicators) of public institutions, discuss issues, and derive related improvement measures. The process of changes in the management evaluation system thus far was examined and in which items the main changes and discussions occurred over time was described. Although many researchers in various fields have tried so far to find problems and solutions for the evaluation of the management of public institutions, it is evaluated that there have been no notable results. The leading cause of the result as such is understood to be the fact that evaluation items and score distributions were changed frequently as the management evaluation system reflected the new government's national tasks and philosophy and the consistency in the evaluation system has been lacking. It is important for the evaluation of the management of public institutions to be conducted on the basic premise of the management autonomy of the relevant institutions. It is thought to be reasonable to hold them accountable for the results, and it is necessary to lower the level of management (control) of the government and the Ministry of Strategy and Finance. Meanwhile, among the management evaluation items, items for the social sphere account for a relatively higher proportion compared to items for the environment and governance, and it is thought that appropriate consideration of the foregoing is necessary. It is predicted that among the ESG disclosure items and management evaluation items of public institutions, the proportion of ESG disclosure items will increase hereafter, and it is thought that discussions related to governance are more urgent than anything else. In the case of public institutions, discussions on governance are thought to be lacking unlike the private sector, and it is thought that public institutions should also conduct risk-based inspections and establish systems in advance through the actual operation of the ESG committee. Meanwhile, the management evaluation system can be utilized as the optimal way to spread ESG management in public institutions, but a bond of sympathy is necessary to elicit voluntary cooperation from the evaluated institutions rather than semi-mandatory cooperation and it should be approached from a mid- to long-term perspective.