기업 기후변화 적응 공시 프레임워크 연구- 리빙랩 공동창조 접근을 중심으로 - = Corporate Climate Adaptation-related Disclosure Framework – Living Lab Co-creation Approach –

다국어 초록 (Multilingual Abstract)

As the impacts of climate change intensify, the need for corporate adaptation strategies toensure sustainability and resilience is gaining increased attention. However, corporate climateresponses have largely focused on mitigation, such as reducing greenhouse gas emissions, whilesystematic approaches to adaptation remain underdeveloped. This study addresses this gap by developing a corporate climate change adaptation disclosure framework that allows companies toreport adaptation efforts from a managerial perspective. To construct the framework, major domesticand international climate disclosure standards—including the ISSB (International Sustainable StandardsBoard), ESRS (European Sustainability Reporting Standards)—were analyzed. The framework wasfurther refined through a co-creation process with ESG (Environment, Social, Governance)practitioners in a Living Lab setting to enhance its practicality. The framework centers on identifyingphysical climate risks and assessing corporate adaptive capacity and follows a hierarchical structurecomprising macro, meso, and micro-level categories to ensure both international and domesticfeasibilities. The proposed framework is expected to enhance transparency in corporate climateadaptation, improve access to green finance, and support companies in meeting evolving ESGdisclosure requirements and investor expectations.