한국과 스페인의 공공부문 ESG 정책 비교 연구

This study aims to compare public sector ESG (Environmental, Social, Governance) policies in South Korea and Spain and to derive institutional implications for strengthening ESG governance in the Korean public sector. As ESG has evolved from a corporate social responsibility framework into a regulatory and institutional policy paradigm, public sector engagement and accountability have become increasingly important. Drawing on Ostrom’s Institutional Analysis and Development (IAD) Framework, this study analyzes ESG policies across four analytical dimensions: institutional structure, policy process, governance, and performance and evaluation. The findings show that Spain has effectively embedded EU ESG norms into national legislation and policy frameworks, institutionalizing local government performance reporting and citizen participation, thereby enhancing policy enforcement and accountability. In contrast, Korea’s ESG policy remains largely guideline- and evaluation-driven, with limited legal enforceability, constrained local government autonomy, and underdeveloped performance management mechanisms. Based on this comparison, the study argues that Korea’s public sector ESG policy should shift from a managerial assessment tool toward an integrated public policy framework, emphasizing the role of local governments as policy co-designers and adopting pathway-based performance management to support long-term policy transformation.