공공기관 ESG 평가의 문제점 및 개선방안 고찰: 평가항목 및 평가지표를 중심으로

The purpose of this article is to analyze the contemporary situations and underlying problems ESG evaluations conducted by major evaluation agencies and government departments, with reference to evaluation items and indicators. Based on the analysis, this article suggests improvement measures for ESG evaluation items and indicators applicable to public institutions. Findings reveal that existing ESG evaluations do not adequately reflect the unique characteristics of public institutions and are applied uniformly. Moreover, the evaluation items and indicators are overly complex, lack inclusiveness, and tend to be formalistic. Significant discrepancies in evaluation outcomes across evaluation institutions undermine the credibility of evaluation. Moreover, the current evaluation frameworks fail to incentivize the responsibility, challenge, and innovation of public institutions. This article suggested various practical and strategic improvements to enhance the effectiveness and relevance of ESG evaluations for the public sector.