부산대학교 도서관

The modern society is developing rapidly, and humanity is facing unprecedented environmental pollution, global warming, climate change and various environmental problems. As a result, companies, a key social organization in modern capitalist society, are increasingly taking environmental and social responsibility. ESG management is an enterprise management that emphasizes non-financial factors (environment, society and corporate government). Recently, ESG considerations have become increasingly important in corporate management and investment. In preparation for this situation, companies are continuously releasing sustainability report to improve internal systems and build systems. As society is paying keen attention to ESG management, the number of actual management cases is increasing. However, in proportion to this interest, cases of greenwashing, which can be called fake eco-friendly marketing, have also been discovered, such as eco-friendly products or exaggerated carbon emission reductions. Accordingly, the comprehensive review examined cases of environmental factors in ESG management for overseas evaluation agencies that provide ESG management and related standards. In addition, a plan was proposed to establish sustainable corporate management using comprehensive domestic evaluation criteria.