ESG의 핵심, 컴플라이언스 전략: 롯데그룹 사례 연구

as a core corporate agenda in the post‑IMF crisis era and, more recently, following COP26—through a single‑case analysis of Lotte Group over the five years after its compliance management declaration (2017–2022). Based on UNGPs, OECD guidance, TCFD/GRI, IFRS S1/S2, and ISO 37301/37001/14001, we apply a policy–due diligence–internal control–monitoring–remediation–grievance–disclosure/assurance framework, integrate the Korea Fair Trade Commission’s CP eight principles, and use VRIO, while triangulating sustainability reports, electronic filings, and interviews with responsible personnel. Lotte institutionalized dedicated units, a risk matrix, and a PDCA (Plan–Do–Check–Act) system, thereby embedding ESG governance and processes; these arrangements are associated with enterprise‑wide risk prevention, enhanced transparency, and stable performance in external evaluations. Given heterogeneous evaluation criteria and data limitations, we refrain from strong causal claims. The study highlights the strategic value of compliance capabilities and offers proactive operating guidance, while proposing follow‑up research for quantitative validation and linkage to productivity. It also presents an active‑compliance operating model and application procedures that translate the CP eight principles into business‑specific indicators, providing practical guidelines and theoretical implications for aligning ESG, compliance, and productivity.