글로벌 ESG 인증제도 현황과 시사점

초록

As the demand for ESG (Environmental, Social, and Governance) information grows globally, ensuring the reliability of ESG-related information has become increasingly vital. Numerous countries, including the European Union and the United States, are either mandating or developing systems for external assurance of ESG-related information. In South Korea, there is a significant demand for external assurance, as indicated by the fact that approximately 92% of sustainability reports voluntarily receive external assurance. In addition, because of the export-oriented nature of the domestic economy, external assurance of sustainability information can be essential depending on the regulations of importing countries. Motivated by such growing importance of ESG assurance systems, we examine and compare these systems in major foreign countries. We also explore the potential implications for implementing an ESG assurance system in South Korea. This research aims to deepen understanding of the need for an ESG assurance system and foster discussions about its adoption. Ultimately, we contribute to aligning South Korea’s ESG assurance practices with global standards, thereby increasing the reliability and usefulness of ESG information provided by domestic companies.

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