지속가능성 공시 및 인증 관련 주요 개념과 용어에 대한 고찰

This study pointed out areas of confusion in the concepts and terminology related to sustainability disclosure and assurance, and suggested improvement measures or the need for discussion. First, we looked into concepts related to sustainability disclosure and assurance. Since sustainability is a ‘broad concept including ESG,’ we suggested that the name of the committee and the name of the standard be ‘sustainability’ and that the name of the report be unified as ‘sustainability report.’ We suggested that information based on ISSB standards be clarified as financial information and intended for investors. Second, we looked into terminology related to sustainability disclosure and assurance. It is desirable to translate ‘materiality’ as ‘joongyoseong’, clearly distinguish between assurance and verification, unify the terminology as ‘sustainability report assurance’ and ‘greenhouse gas verification’, translate ‘standard’ as ‘kijoon’, and translate ‘Governance’ corresponding to ‘G’ in ESG as ‘governance’. The differences between directives and regulations, between disclosure and reporting, and between value chains and supply chains were discussed. Third, several additional questions related to sustainability disclosure and assurance were discussed. Specifically, the future direction of the ISSB standards, whether existing sustainability reports will continue to exist, and whether there will be changes when ISSA 5000 is introduced as a assurance standard were discussed. This study is expected to contribute to reducing confusion in concepts and terminology related to sustainability disclosure and assurance by suggesting improvement measures to reduce confusion in concepts and terminology related to sustainability disclosure and assurance or suggesting the need for additional discussions.