ESG 평가방법 비교: K-ESG 가이드라인을 중심으로

조찬희,이형용 한국지능정보시스템학회 2023 지능정보연구 Vol.29 No.1

ESG management is becoming a necessity of the times, but there are about 600 ESG evaluation indicators worldwide, causing confusion in the market as different ESG ratings were assigned to individual companies according to evaluation agencies. In addition, since the method of applying ESG was not disclosed, there were not many ways for companies that wanted to introduce ESG management to get help. Accordingly, the Ministry of Trade, Industry and Energy announced the K-ESG guideline jointly with the ministries. In previous studies, there were few studies on the comparison of evaluation grades by ESG evaluation company or the application of evaluation diagnostic items. Therefore, in this study, the ease of application and improvement of the K-ESG guideline was attempted by applying the K-ESG guideline to companies that already have ESG ratings. The position of the K-ESG guideline is also confirmed by comparing the scores calculated through the K-ESG guideline for companies that have ESG ratings from global ESG evaluation agencies and domestic ESG evaluation agencies. As a result of the analysis, first, the K-ESG guideline provide clear and detailed standards for individual companies to set their own ESG goals and set the direction of ESG practice. Second, the K-ESG guideline is suitable for domestic and global ESG evaluation standards as it has 61 diagnostic items and 12 additional diagnostic items covering the evaluation indicators of global representative ESG evaluation agencies and KCGS in Korea. Third, the ESG rating of the K-ESG guideline was higher than that of a global ESG rating company and lower than or similar to that of a domestic ESG rating company. Fourth, the ease of application of the K-ESG guideline is judged to be high. Fifth, the point to be improved in the K-ESG guideline is that the government needs to compile industry average statistics on diagnostic items in the K-ESG environment area and publish them on the government’s ESG-only site. In addition, the applied weights of E, S, and G by industry should be determined and disclosed. This study will help ESG evaluation agencies, corporate management, and ESG managers interested in ESG management in establishing ESG management strategies and contributing to providing improvements to be referenced when revising the K-ESG guideline in the future. ESG 경영은 시대의 필수가 되어 가고 있지만, ESG 평가지표가 전세계적으로 600여개나 되어서 개별 회사에 대해 평가기관에 따라 서로 다른 ESG 등급이 부여되어 시장의 혼란을 초래하였다. 또한 ESG 적용 방법이 공개되지 않아서 ESG 경영을 도입하려는 회사가 도움을 받을 수 있는 방법이 많지 않았다. 이에 산업통상자원부는 부처 합동으로 K-ESG 가이 드라인을 발표하였다. 기존 연구들 중에 ESG 평가회사별 평가등급 비교나 평가 진단항목의 적용에 대한 연구가 거의 없었다. 이에 본 연구에서는 K-ESG 가이드라인을 통해 이미 ESG 등급을 보유한 회사에 적용하여 K-ESG 가이드라인의 적용 용이성과 개선점을 도출하고자 하였다. 글로벌 ESG 평가기관, 국내 ESG 평가기관의 ESG 등급을 보유한 기업에 대해 K-ESG 가이드라인을 통해 산출한 점수를 비교하여 K-ESG 가이드라인의 위치도 확인하고자 한다. 분석 결과로서 첫째, K-ESG 가이드라인은 개별 회사가 ESG 목표 설정과 ESG 실천의 방향을 자체적으로 설정하는데 명확하고 자세한 기준을 제공해주고 있다. 둘째, K-ESG 가이드라인은 글로벌 대표 ESG 평가기관 및 국내의 KCGS의 평가지표를 포괄하는 61개의 진단항목과 12개의 추가 진단항목을 갖추고 있어서 국내외 ESG 평가기준에 적합하다. 셋째, K-ESG 가이드라인의 ESG 평가등급은 글로벌 ESG 평가기관 중 Refinitiv보다 낮았고 MSCI보다 높았으며 국내 ESG 평가기관인 KCGS의 등급 보다 낮거나 유사한 결과가 나왔다. 넷째, K-ESG 가이드라인의 적용 용이성은 높은 것으로 판단된다. 다섯째, K-ESG 가이드라인의 개선되어야 할 점으로서 정부가 K-ESG 환경 영역의 진단항목에 대한 산업평균 통계치를 집계하여 정부의 ESG 전용 사이트에 발표할 필요가 있다. 또한 산업별 E, S 그리고 G의 적용 가중치도 확정하여 공시를 할 필요가 있다. 이 연구는 ESG 경영에 관심이 있는 ESG 평가기관, 기업의 경영진 그리고 ESG 담당자 등에게 ESG 경영전략 수립과 세부이행에 있어 도움이 될 것이며, K-ESG 가이드라인의 추후 개정 시 참고할 제언도 제공한다.

메타프론티어를 이용한 ESG 경영 기업의 효율성 비교: K-ESG 가이드라인으로 산출된 TCFD를 중심으로

조찬희,이형용 한국경영과학회 2023 經營 科學 Vol.40 No.2

ESG management to reduce greenhouse gases is recognized as an important strategy for corporate management. However, studies on TCFD scores and corporate efficiency on the subject of greenhouse gases (GHG) were rare in Korea. Therefore, in this study, the level of greenhouse gas reduction implementation of 84 securities-listed companies that released sustainability management reports was evaluated using the evaluation criteria of the K-ESG guidelines. In addition, the target companies were divided into non-financial general companies, non-financial public companies, and financial companies, and the efficiency of each group was compared using a meta frontier with TCFD scores and ESG scores set as input and output variables. As a result of the study, first, the greenhouse gas implementation rate is 57%. Second, the greenhouse gas implementation rate of financial companies was 62%, which was relatively good compared to 56% of non-financial companies. Third, the order of meta-frontier efficiency under VRS was financial companies (96%), non-financial general companies (94.9%), and non-financial public companies (94%), but there was no statistically significant difference in average value. Fourth, as a cause of inefficiency, scale inefficiency was high in financial companies and pure technology inefficiency was high in non-financial companies. As a contribution point of this study, first, an approach to measure TCFD scores using K-ESG guidelines was introduced to companies. Second, the efficiency of financial companies with high TCFD scores was higher than that of non-financial companies, implying that non-financial companies should be more active in reducing greenhouse gas emissions.

Implementation Status of Performance Demonstration Program for Steam Generator Tubing Analysts in Korea

조찬희,이희종,유현주,남민우,홍승열 한국비파괴검사학회 2013 한국비파괴검사학회지 Vol.33 No.1

Some essential components in nuclear power plants are periodically inspected using non-destructive examinations, for example ultrasonic, eddy current and radiographic examinations, in order to determine their integrity. These components include nuclear power plant items such as vessels, containments, piping systems, pumps, valves, tubes and core support structure. Steam generator tubes have an important safety role because they constitute one of the primary barriers between the radioactive and non-radioactive sides of the nuclear power plant. There is potential that if a tube bursts while a plant is operating, radioactivity from the primary coolant system could escape directly to the atmosphere. Therefore, in-service inspections are critical in maintaining steam generator tube integrity. In general, the eddy current testing is widely used for the inspection of steam generator tubes due to its high inspection speed and flaw detectability on non-magnetic tubes. However, it is not easy to analyze correctly eddy current signals because they are influenced by many factors. Therefore, the performance of eddy current data analysts for steam generator tubing should be demonstrated comprehensively. In Korea, the performance of steam generator tubing analysts has been demonstrated using the Qualified Data Analyst program. This paper describes the performance demonstration program for steam generator tubing analysts and its implementation results in Korea. The pass rate of domestic analysts for this program was 71.4%.

인테리어 디자인과 데코레이션에 관한 논의

조찬희 중앙대학교 대학원 건축미술학과 1991 建美論叢 Vol.1 No.-

Histone acylation marks respond to metabolic perturbations and enable cellular adaptation

조찬희,박석재,Oh Sungjoon,Choi Jinmi,김은경,윤홍덕,조은정 생화학분자생물학회 2020 Experimental and molecular medicine Vol.52 No.-

Acetylation is the most studied histone acyl modification and has been recognized as a fundamental player in metabolic gene regulation, whereas other short-chain acyl modifications have only been recently identified, and little is known about their dynamics or molecular functions at the intersection of metabolism and epigenetic gene regulation. In this study, we aimed to understand the link between nonacetyl histone acyl modification, metabolic transcriptional regulation, and cellular adaptation. Using antibodies specific for butyrylated, propionylated, and crotonylated H3K23, we analyzed dynamic changes of H3K23 acylation upon various metabolic challenges. Here, we show that H3K23 modifications were highly responsive and reversibly regulated by nutrient availability. These modifications were commonly downregulated by the depletion of glucose and recovered based on glucose or fatty acid availability. Depletion of metabolic enzymes, namely, ATP citrate lyase, carnitine acetyltransferase, and acetyl-CoA synthetase, which are involved in Ac-CoA synthesis, resulted in global loss of H3K23 butyrylation, crotonylation, propionylation, and acetylation, with a profound impact on gene expression and cellular metabolic states. Our data indicate that Ac-CoA/CoA and central metabolic inputs are important for the maintenance of histone acylation. Additionally, genome-wide analysis revealed that acyl modifications are associated with gene activation. Our study shows that histone acylation acts as an immediate and reversible metabolic sensor enabling cellular adaptation to metabolic stress by reprogramming gene expression.

유아 대상 환경보건교육 현황과 프로그램 개발

조찬희,이재영 한국환경교육학회 2016 한국환경교육학회 학술대회 자료집 Vol.2016 No.11

메타프론티어를 이용하여 상장 제조업의 효율성 비교: ESG 등급을 중심으로

조찬희,이형용 한국지능정보시스템학회 2022 한국지능정보시스템학회 학술대회논문집 Vol.2022 No.11

환경교육 프로그램 인증제도 도입을 위한 면담 조사 : 청소년수련활동 인증제 실무자 면담 결과와 시사점

조찬희,김인호,이재영,김찬국,장미정,곽정난 한국환경교육학회 2009 한국환경교육학회 학술대회 자료집 Vol.- No.1

한국 고건축의 지붕선에 관한 연구

조찬희 중앙대학교 대학원 건축미술학과 1991 建美論叢 Vol.1 No.-

와전류검사에 의해 검출된 증기발생기 전열관의 균열 특성

조찬희,남민우,김영호,양승한,이희종 한국비파괴검사학회 2004 학술대회 논문집 Vol.- No.-

The flaws detected at the steam generator tube of the Nuclear Power Plant are the wear indications by anti-vibration bars and circumferential cracks at the top of the tubesheet. It is easy to detect and size wear indications. Also the wear indications are commonly found at the steam generator tubes. However, the steam generator tube which includes crack indication is plugged because it is very difficult to predict the growth rate and the sizing error is high. The motorized rotating pancake coil has been used for the detection of circumferential crack since it is not possible to detect using the conventional bobbin probe. This paper describes the characteristics for the circumferential crack at the steam generator tubes of the Korean Standard Nuclear Power Plants.