공기업의 ESG 경영활동에 대한 실증적 분석 : 국내 10대 공기업을 중심으로

초록

This study aims to diagnose the structural characteristics and concentration patterns of ESG management in public enterprises by empirically analyzing which areas and standards their ESG activities focus on. Using ESG activity data disclosed from 2018 to 2020 for the top 10 domestic public enterprises classified as Type I under the 2021 Public Institution Management Evaluation Manual, the analysis shows that ESG activities are concentrated in the social (S) area, while the environmental (E) and governance (G) areas account for relatively lower proportions. In particular, in the environmental area, the implementation level of key standards such as climate change risk management, performance management, and environmental accounting was found to be low. These findings suggest that ESG management in public enterprises tends to be operated with a focus on specific areas and standards rather than from an integrated perspective. By empirically identifying the execution structure of ESG management activities, this study provides implications for enhancing the balance and effectiveness of ESG management in public enterprises.

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