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선업과 악업이 혼재된 비즈니스 세계에 “착한 기업”을 선별하여 투자하자는 ESG 경영 붐이 일고 있다.

글로벌 추세는 정부가 아닌 기업주도로 ESG 경영의 전략적 실천과 사회적 책임을 강조하고 있다. 환경보존E은 지원과 규제로 정부가 주도하였지만

기업이 솔선해야 할 필수적 의무로 주어지고, 사회책임S은 홍보성 행사로 생색냈었지만 이젠 지속성장을 위한 전략적 투자의 대상이 되었다.

지배구조G는 국민정서와 시대정신을 담은 여론이 앞장섰지만 기업의 자발적 준수가 요구된다.

한마디로 기업이 환경 지킴이, 사회 돌봄이, 그리고 윤리 청지기 역할을 수행해야 한다는 것이다.

이와 같은 관점에서 본서의 논지는 ESG 경영을 인간형성체human constructs로서 기업조직의 환경적E, 사회적S 및 지배구조G 이슈를 통합적으로 다루었고, 통합적으로 공표하는 것을 목표로 하였다.

Prologue / iii

제1부 ESG 경영의 철학과 모범사례


Section 1 ESG 경영의 현안에 대한 이야기······················································· 3


1 ESG와 재무적 성과·················································· 7

2 ESG의 계량적 측정·················································· 8

3 ESG 책임투자 활동················································· 10

4 ESG와 지속가능성·················································· 12

5 ESG 정보공개 효과· ················································ 14

6 ESG의 향후 발전상················································· 15


Section 2 ESG 경영과 기업의 사회적 가치······················································21


1 기업의 사회적 측면················································· 26

2 기업의 사회적 성과················································· 28

3 기업의 사회문화적 특성· ············································ 30

4 기업의 사회적책임·················································· 32

5 사회감사와 감사인 역할 ············································· 35

6 기업의 사회적 과제················································· 38


Section 3 ESG 경영이 걸어온 길과 동반자 ····················································· 45


1 ESG 경영이란 무엇인가?············································ 52

2 ESG 경영의 태동과 확산············································ 58

3 ESG 경영의 목적··················································· 78

4 ESG 경영의 미래··················································· 83


Section 4 한국의 ESG 경영을 선도한 HERI·····················································87


1 HERI의 CSR 경영평가 ············································· 91

2 HERI의 ESG 경영평가·············································· 97

3 HERI의 EA30미래포럼············································ 103

4 ESG로 등장한 CSR2.0············································· 112


Section 5 글로벌 ESG 경영의 선도자 파타고니아············································ 117


1 아웃도어 의류산업과 파타고니아···································· 120

2 파타고니아의 성장기반············································· 123

3 변화를 촉진하는 싱크탱크 리더십··································· 124

4 기업환경과 강점강화 전략·········································· 126

5 핵심역량과 주요 자원 ············································· 131

6 선순환 경영 메커니즘 ·············································· 135

7 파타고니아의 미래 전망············································ 138


Section 6 ESG 경영을 선도할 윤리와 정도경영··············································· 141


1 이윤창출과 기업의 사회적책임······································ 145

2 윤리경영과 기업의 지속가능성······································ 147

3 성공한 기업의 존경받는 경영자······································ 149

4 컴플라이언스 프로그램의 실천 사례· ································ 157

5 다산茶山으로부터 배우는 윤리경영 사례······························ 159

6 투명한 정보제공과 과학적 측정분석································· 161


제2부 ESG 경영의 실천과 분석모델


Section 1 ESG 경영의 실천·······································································169

1 규범에 의한 ESG 경영 실천········································· 171

2 자가진단에 의한 ESG 경영 실천····································· 178

3 경영인증에 의한 ESG 경영 실천····································· 179

4 ESG 경영보고에 의한 ESG 경영 실천································ 185

5 탄소제로기술과 탄소포집기술 활용에 의한 ESG 경영 실천············· 192

6 ESG 경영평가 및 ESG 경영지수에 의한 ESG 경영 실천················ 193

7 ESG 경영평가 및 ESG 책임투자SRI에 의한 ESG 경영 실천·············200


Section 2 ESG 경영 보고기준····································································203


1 GRI의 지속가능성 보고기준의 변화································· 205

2 GRI Standards GRI 300 환경적 성과 보고기준 ······················ 253

3 GRI Standards GRI 400 사회적 성과 보고기준 ····················· 263

4 GRI Standards GRI 200 경제적 성과와 지배구조 보고기준··········· 276


Section 3 우리나라 글로벌 대기업의 ESG 경영 실천과 확산·······························283


1 식료품제조업: CJ제일제당 ESG 경영································· 292

2 식료품제조업: 풀무원 ESG 경영····································· 295

3 섬유제품제조업: 휠라홀딩스 ESG 경영······························· 298

4 펄프종이제품제조업: 유한킴벌리 ESG 경영··························· 302

5 석유정제품제조업: GS칼텍스 ESG 경영······························ 306

6 화학산업: LG화학 ESG 경영 ·······································308

7 화장품제조업: 아모레퍼시픽그룹 ESG 경영 ·························· 311

8 화장품제조업: LG생활건강 ESG 경영 ······························· 314

9 바이오산업: 삼성바이오로직스 ESG 경영 ···························· 321

10 철강산업: 포스코 ESG 경영 ········································ 325

11 철강산업: 현대제철 ESG 경영 ······································ 329

12 전자산업: 삼성전자 ESG 경영 ······································333

13 전자산업: 삼성SDI ESG 경영 ·······································340

14 전자산업: LG전자 ESG 경영········································344

15 전자산업: SK하이닉스 ESG 경영···································· 352

16 기계산업: 두산중공업 ESG 경영 ····································358

17 기계산업: 두산현대인프라코어 ESG 경영····························· 362

18 조선산업: 한국조선해양 ESG 경영··································· 365

19 자동차산업: 현대자동차 ESG 경영··································· 369

20 가구산업: 한샘 ESG 경영··········································· 375

21 전력산업: 한국전력공사 ESG 경영··································· 379

22 가스산업: 한국가스공사 ESG 경영···································384

23 종합건설업: 포스코건설 ESG 경영···································388

24 무역산업: 포스코인터내셔널 ESG 경영······························· 392

25 해운항만업: 현대상선 ESG 경영····································· 395

26 항공공항업: 대한항공 ESG 경영···································· 401

27 중앙정부 ESG 경영················································405

28 광역지방정부 ESG 경영············································ 415

29 기초지방정부 ESG 경영· ··········································· 417

30 교육서비스업 ESG 경영············································ 419

31 보건업 ESG 경영·················································· 422


Epilogue / 425

Index / 427

저자 소개 / 435