국내외 ESG 공시제도 및 국내 기업 사례 분석을 통한 중소기업 지속가능경영 대응 전략 연구

초록

Climate change, global supply chain restructuring, and increasing demand for sustainability information have made ESG (Environmental, Social, and Governance) management an important business issue. Although most Korean small and medium-sized enterprises (SMEs) are not directly subject to statutory sustainability disclosure requirements, they are increasingly affected by indirect information demands arising from large corporations’ Scope 3 management, global supply chain ESG assessments, and the Carbon Border Adjustment Mechanism. This study reviews major domestic and international sustainability disclosure frameworks, including the CSRD (Corporate Sustainability Reporting Directive), ESRS (European Sustainability Reporting Standards), IFRS (International Financial Reporting Standards) S1 and S2, and KSSB (Korea Sustainability Standards Board), and examines ESG management cases of Korean large companies and SMEs. It also conducts an exploratory analysis of greenhouse gas emissions, renewable energy use, energy consumption, and water use based on 2020–2023 data from four major Korean companies. The results show no consistent or clear linear relationships among the environmental performance indicators, highlighting the limitations of simple cross-company comparisons. Accordingly, SMEs should prioritize step-by-step management of key environmental data according to industry, firm size, and supply chain characteristics. This study proposes industry-specific indicators, data management approaches, policy and financial support, and global supply chain response strategies for SMEs.

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