기후위기 대응에 따른 기업의 책무-기후공시 의무화를 중심으로-

Various legislative policies related to climate disclosure in the European Union and the United States to actively respond to the climate crisis set companies as the subject of implementation and place certain responsibilities on them. This seems to lead to a natural step as corporate social responsibility and the need for ESG management are highlighted. However, the view that these legislative policies are excessive regulations on companies cannot be excluded, and it is necessary to consider what the significance of a company's existence can be in relation to its corporate governance structure. Furthermore, under the premise that secondary discussions are needed on what the role of companies in responding to the climate crisis is and ways to revitalize them by motivating them to perform these roles, various supplementary policies are required that can link social values with financial values, such as securing unity between laws related to corporate disclosure obligations and forming a market ecosystem so that the efforts made by the leading companies can be expressed through value growth. Specifically, Korea, as an exporting country, has a high risk of carbon emissions, so it is necessary to create a climate response fund through the expansion of paid allocation of emission rights by industry. In addition, it is necessary to establish a value-rewarding system, such as the activation of ESG bonds and the introduction of sustainability exchanges, to motivate companies, which are the main actors in ESG, to implement ESG and ensure their faithful implementation.