전북특별자치도 출연기관의 ESG 평가시스템 구축에 관한 연구

다국어 초록 (Multilingual Abstract)

As ESG has emerged as a core value for sustainable growth of companies, the business environment such as companies and investors is changing. ESG is a combination of the first letters of Environment(environment), Social(society), and Governance(governance) and is used in a similar way rather than mutually exclusive with the concept of social responsibility or social value.
The European Union(EU) and the U.S. are tightening ESG-related regulations in the global market by finalizing bills and detailed measures to make ESG disclosure mandatory, while pension funds, asset managers and credit rating agencies are using the results of ESG evaluations to make decisions on companies' product development and investment decisions.
Public institutions should also carry out ESG-centered management activities with the goal of sustainable development, record and report them in accordance with disclosure standards, and inform public sector stakeholders such as shareholders, creditors, citizens, and government authorities.
The evaluation contents of ESG of public institutions in Korea are presented by the Ministry of Strategy and Finance in management disclosure and the Ministry of Public Administration and Security in management evaluation., Public institutions have been striving to spread ESG values and have achieved many achievements, such as the transition of irregular workers to full-time jobs, the creation of high-quality jobs, the strengthening of disaster safety, the prevention of hiring irregularities, and the spread of ethical management. However, recent changes in the internal and external economic and social structure are demanding new roles and tasks in addition to the roles that have been done in public institutions.
In this paper, we analyzed and analyzed the literature and precedent studies published in major domestic journals, collected related data such as the management evaluation manual of the central government that manages each public institution, and found out the detailed evaluation items of the management evaluation system of the Jeonbuk State-funded Organizations.
The evaluation items were evaluated by the Ministry of Land, Transport and Maritime Affairs and the Ministry of Land, Transport and Maritime Affairs. A suitable ESG evaluation system was proposed.
The evaluation indexes presented for each area are as follows.
First, the indicators that can be implemented in the environment(E) area include greenhouse gas reduction rate, renewable energy ratio, and low-emission vehicle introduction performance index
Second, the indicators that can be implemented in the social(S) area include job creation, equal opportunity provision, and joint growth indicators with partner companies.
Third, in the area of governance(G), viable indicators include the composition and activities of the board of directors, the composition and activities of the ESG Steering Committee.
The biggest difference from the private sector in the ESG evaluation of public institutions, including those funded by the Jeonbuk State-funded Organizations is that they are heavily influenced by government policies. As a public institution, it is bound to be sensitive to government policies, but it is necessary for public institutions to develop ESG-oriented management activities and management evaluations suitable for the original purpose of public institutions in order to lead Korea's economic development and regional development.

목차 (Table of Contents)

• 제1장 서론 1
• 제1절 연구 배경 1
• 제2절 연구 목적 4
• 제2장 ESG 이론적 배경 6
• 제1절 ESG의 개념 및 의의 6
• 제2절 ESG 경영생태계 11
• 1. 기업 11
• 2. 이해관계자 12
• 제3장 ESG공시제도 및 평가시장 17
• 제1절 ESG 공시제도 의의 17
• 1. ESG 정보공시 배경 17
• 2. 글로벌 지속가능성 공시기준 17
• 제2절 국내외 민간기업 ESG 평가시장 현황 21
• 1. ESG 평가 필요성 21
• 2. 국내외 ESG 평가기관 21
• 3. K-ESG 가이드라인 27
• 4. ESG 평가 관련 최근 선행연구 및 한계 29
• 제4장 공공기관의 경영공시 제도와 ESG 경영평가 33
• 제1절 공공기관의 경영공시 제도 33
• 제2절 공공기관의 ESG 경영평가 36
• 제3절 지방자치단체의 ESG 경영현황 45
• 제5장 전북특별자치도 출연기관 ESG 평가시스템 구축 49
• 제1절 전북특별자치도 출연기관 현황과 경영평가 지표 49
• 1. 평가대상 기관 49
• 2. 경영평가 체계 51
• 3. 경영평가 항목 및 지표 52
• 제2절 전북특별자치도 출연기관 ESG 평가시스템 62
• 1. ESG 관련 평가 현황 62
• 2. ESG 경영평가지표 개선방안 65
• 제6장 결론 68
• 참고문헌 70