방위산업 ESG의 승인언어 분석을 통한 한국형 방위산업 ESG 거버넌스 구축 연구

초록

This study explores how the language embedded in defense industry ESG reports functions as an institutional approval mechanism that links corporate legitimacy with national policy and financial authorization systems. Drawing on institutional theory and legitimacy perspectives, this research operationally defines the concept of Approval Language and conducts an NVivo-based content analysis of ESG reports published in 2023–2024 by four major defense companies—Lockheed Martin, BAE Systems, Hanwha Aerospace, and Korea Aerospace Industries (KAI). Approval scores and tiers were calculated to empirically identify hierarchical differences in approval structures. The findings reveal that Approval Language serves as a discursive framework that transforms public security values into institutional pathways connecting policy and finance, thereby reinforcing the social trust and institutional coherence of defense industry ESG. Based on these results, this study proposes a Korea-style Defense ESG Governance Model integrating policy, finance, and industry through the linguistic mechanism of approval. The research contributes to establishing a theoretical and practical foundation for sustainable national security governance by conceptualizing ESG as a policy–financial approval language.

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