ESG가 신용카드사의 자금조달비용에 미치는 영향에 관한 연구

In this study, ESG management is emphasized globally, and domestic credit card companies have to prepare for the situation that ESG disclosure is mandatory for KOSPI listed companies over a certain size from 2027.,ESG management of credit card companies is likely to provide positive effects in terms of credit rating and cost of other capital.,It was confirmed that companies that actively performed ESG management were perceived positively in the capital market, resulting in lower capital procurement costs, and companies with improved or maintained ESG performance tended to receive higher credit ratings than those with downward adjustments.,In order to make ESG disclosure mandatory, the importance of ESG activities and standards for performance evaluation should be clearly established, so credit card companies should actively reflect credit card companies' opinions in the process of establishing these standards.,In addition, global credit rating agencies are also reorganizing ESG credit evaluation, which combines quantitative indicators and qualitative evaluation, to increase the proportion of qualitative analysis, and domestic credit card companies should make active efforts to strengthen communication with external professional organizations and reflect credit card companies' opinions in the process of redefining qualitative evaluation elements and evaluation procedures of ESG activities.,In addition, domestic credit card companies can confirm the trend of lowering the procurement rate by utilizing ESG bonds. However, it is necessary to clarify the classification and importance criteria of ESG activities and to analyze a wider range of data. Therefore, domestic credit card companies should preemptively respond. Efforts should be made to enhance corporate value and lower funding costs by utilizing tax benefits for ESG activities, and internal procedures should be improved in preparation for strengthening regulations on ESG Washing.