Prologue / iii

제1부 ESG 경영의 철학과 모범사례

Section 1 ESG 경영의 현안에 대한 이야기······················································· 3

1 ESG와 재무적 성과·················································· 7

2 ESG의 계량적 측정·················································· 8

3 ESG 책임투자 활동················································· 10

4 ESG와 지속가능성·················································· 12

5 ESG 정보공개 효과· ················································ 14

6 ESG의 향후 발전상················································· 15

Section 2 ESG 경영과 기업의 사회적 가치······················································21

1 기업의 사회적 측면················································· 26

2 기업의 사회적 성과················································· 28

3 기업의 사회문화적 특성· ············································ 30

4 기업의 사회적책임·················································· 32

5 사회감사와 감사인 역할 ············································· 35

6 기업의 사회적 과제················································· 38

Section 3 ESG 경영이 걸어온 길과 동반자 ····················································· 45

1 ESG 경영이란 무엇인가?············································ 52

2 ESG 경영의 태동과 확산············································ 58

3 ESG 경영의 목적··················································· 78

4 ESG 경영의 미래··················································· 83

Section 4 한국의 ESG 경영을 선도한 HERI·····················································87

1 HERI의 CSR 경영평가 ············································· 91

2 HERI의 ESG 경영평가·············································· 97

3 HERI의 EA30미래포럼············································ 103

4 ESG로 등장한 CSR2.0············································· 112

Section 5 글로벌 ESG 경영의 선도자 파타고니아············································ 117

1 아웃도어 의류산업과 파타고니아···································· 120

2 파타고니아의 성장기반············································· 123

3 변화를 촉진하는 싱크탱크 리더십··································· 124

4 기업환경과 강점강화 전략·········································· 126

5 핵심역량과 주요 자원 ············································· 131

6 선순환 경영 메커니즘 ·············································· 135

7 파타고니아의 미래 전망············································ 138

Section 6 ESG 경영을 선도할 윤리와 정도경영··············································· 141

1 이윤창출과 기업의 사회적책임······································ 145

2 윤리경영과 기업의 지속가능성······································ 147

3 성공한 기업의 존경받는 경영자······································ 149

4 컴플라이언스 프로그램의 실천 사례· ································ 157

5 다산茶山으로부터 배우는 윤리경영 사례······························ 159

6 투명한 정보제공과 과학적 측정분석································· 161

제2부 ESG 경영의 실천과 분석모델

Section 1 ESG 경영의 실천·······································································169

1 규범에 의한 ESG 경영 실천········································· 171

2 자가진단에 의한 ESG 경영 실천····································· 178

3 경영인증에 의한 ESG 경영 실천····································· 179

4 ESG 경영보고에 의한 ESG 경영 실천································ 185

5 탄소제로기술과 탄소포집기술 활용에 의한 ESG 경영 실천············· 192

6 ESG 경영평가 및 ESG 경영지수에 의한 ESG 경영 실천················ 193

7 ESG 경영평가 및 ESG 책임투자SRI에 의한 ESG 경영 실천·············200

Section 2 ESG 경영 보고기준····································································203

1 GRI의 지속가능성 보고기준의 변화································· 205

2 GRI Standards GRI 300 환경적 성과 보고기준 ······················ 253

3 GRI Standards GRI 400 사회적 성과 보고기준 ····················· 263

4 GRI Standards GRI 200 경제적 성과와 지배구조 보고기준··········· 276

Section 3 우리나라 글로벌 대기업의 ESG 경영 실천과 확산·······························283

1 식료품제조업: CJ제일제당 ESG 경영································· 292

2 식료품제조업: 풀무원 ESG 경영····································· 295

3 섬유제품제조업: 휠라홀딩스 ESG 경영······························· 298

4 펄프종이제품제조업: 유한킴벌리 ESG 경영··························· 302

5 석유정제품제조업: GS칼텍스 ESG 경영······························ 306

6 화학산업: LG화학 ESG 경영 ·······································308

7 화장품제조업: 아모레퍼시픽그룹 ESG 경영 ·························· 311

8 화장품제조업: LG생활건강 ESG 경영 ······························· 314

9 바이오산업: 삼성바이오로직스 ESG 경영 ···························· 321

10 철강산업: 포스코 ESG 경영 ········································ 325

11 철강산업: 현대제철 ESG 경영 ······································ 329

12 전자산업: 삼성전자 ESG 경영 ······································333

13 전자산업: 삼성SDI ESG 경영 ·······································340

14 전자산업: LG전자 ESG 경영········································344

15 전자산업: SK하이닉스 ESG 경영···································· 352

16 기계산업: 두산중공업 ESG 경영 ····································358

17 기계산업: 두산현대인프라코어 ESG 경영····························· 362

18 조선산업: 한국조선해양 ESG 경영··································· 365

19 자동차산업: 현대자동차 ESG 경영··································· 369

20 가구산업: 한샘 ESG 경영··········································· 375

21 전력산업: 한국전력공사 ESG 경영··································· 379

22 가스산업: 한국가스공사 ESG 경영···································384

23 종합건설업: 포스코건설 ESG 경영···································388

24 무역산업: 포스코인터내셔널 ESG 경영······························· 392

25 해운항만업: 현대상선 ESG 경영····································· 395

26 항공공항업: 대한항공 ESG 경영···································· 401

27 중앙정부 ESG 경영················································405

28 광역지방정부 ESG 경영············································ 415

29 기초지방정부 ESG 경영· ··········································· 417

30 교육서비스업 ESG 경영············································ 419

31 보건업 ESG 경영·················································· 422

Epilogue / 425

Index / 427

저자 소개 / 435