중앙과 지방 공공기관의 ESG 경영 공시 제도 비교연구

Given the rising importance of Environmental, Social, and Governance (ESG) management as an intrinsic part of global sustainable development, the set-up of ESG management standards and the open disclosure of information in the public sector assume great importance in today's global environment. With the public sector expected to lead the way in ESG management, disclosing ESG management information that meets public expectations becomes important. This study compares the ESG management disclosure regimes of the central and local public organizations, taking into consideration the three pillars of ESG: Environment (E), Social (S), and Governance (G). The findings of the study indicate that while the approaches are not similar, both central and local public organizations are making their own independent disclosure systems and adopting certain standards related to ESG disclosures. However, quite essential differences were noted between central and local public organizations in the facets of system operation, the classification of disclosure items, and the specifics of disclosed items. As part of improving the capacity of the national government in leading the way in the implementation of ESG management, much more can be done to intensively ensure the public sector knowledge dissemination on ESG management information in a more coordinated manner to be aligned better to public expectations and build a much stronger push for transparency of ESG practices.