ESG시대의 이해관계자 중심의 기업지배구조를 위한 기독교적 토대

This study aims to present a Christian foundation for stakeholder-oriented corporate governance. While traditional models of corporate governance have focused on maximizing shareholder value, contemporary perspectives increasingly emphasize the consideration of a broader array of stakeholders, including employees, customers, suppliers, and local communities. Responding to this shift, the paper explores the Christian philosophical foundations of corporate governance through the lens of Abraham Kuyper’s doctrine of “Sphere Sovereignty” and Herman Dooyeweerd’s “Modal Structure Theory.” Kuyper emphasized the autonomy and unique responsibility of each sphere of society, while Dooyeweerd argued that reality is composed of multiple irreducible aspects, each governed by its own law and meaning. Drawing on these insights, the paper proposes that corporations should not be seen merely as profit-generating entities for shareholders but as community-oriented institutions that reflect the individuality and interdependence of all stakeholders. This study offers a theological and philosophical framework for rethinking corporate governance and provides a foundational theory for developing practical models grounded in Christian thought.