ESG 경영을 읽는다

[도서소개]

선업과 악업이 혼재된 비즈니스 세계에 “착한 기업”을 선별하여 투자하자는 ESG 경영 붐이 일고 있다. 

글로벌 추세는 정부가 아닌 기업주도로 ESG 경영의 전략적 실천과 사회적 책임을 강조하고 있다. 환경보존E은 지원과 규제로 정부가 주도하였지만 

기업이 솔선해야 할 필수적 의무로 주어지고, 사회책임S은 홍보성 행사로 생색냈었지만 이젠 지속성장을 위한 전략적 투자의 대상이 되었다. 

지배구조G는 국민정서와 시대정신을 담은 여론이 앞장섰지만 기업의 자발적 준수가 요구된다. 

한마디로 기업이 환경 지킴이, 사회 돌봄이, 그리고 윤리 청지기 역할을 수행해야 한다는 것이다. 

이와 같은 관점에서 본서의 논지는 ESG 경영을 인간형성체human constructs로서 기업조직의 환경적E, 사회적S 및 지배구조G 이슈를 통합적으로 다루었고, 통합적으로 공표하는 것을 목표로 하였다.

[목차]

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

[저자소개]

박 기 찬

박기찬 교수는 현재 인하대학교 비전위원회 위원장, 학교법인 정석인하학원 이사, 산업정책연구원(IPS) 원장, 서울과학종합대학원대학교(aSSIST) 

석좌교수로 재직 중이며, 조직행동과 경영전략 분야의 선도적 학자이다. 서울대학교 경영대학에서 학사와 석사를 마치고 프랑스 정치대학(IEP Paris: Sciences-Po Paris) 대학원에서 

사회학 DEA, HEC Paris Business School에서 경영학 국가박사학위를 받았다. 특히 프랑스에서의 학업과 INSEAD 경영대학원 Euro-Asia Center 연구원, 캐나다 UBC대 및 태국 PSU대 교수, 

피터드러커소사이어티 감사, 한국윤리경영학회 회장, 한국경영학회 Award 선정위원장, 그리고 현재 지속경영학회 회장 등의 경험은 기업의 사회적책임과 지속가능경영에 대한 관심을 키워온 배경이 되었다. 

기업의 사회적 성과창출에 대한 연구는 조직정치론(1993), 팀업적평가(1997) 및 사회감사론(1999)을 한국에소개한 저서로 시작하여, 경영의 교양을 읽는다(2005), 전략경영(2015, 2017), 

조직행동론(2021) 등의 저술작업에서도 중요한 과제로 이어져 왔다. 대외활동으로는 한국공항공사 이사회 의장, 대한항공 임원, 중앙인사위원회 정책자문위원, 삼성, SK, LG, POSCO, 한화, 한전 및 

PWC삼일회계법인 등의 자문교수로서 경영혁신 및 신인사시스템 설계를 주도한 경력을 갖고 있다.

최 정 철

최정철 교수는 인하대학교 산학협력중점교수로 재직 중이며, 인적자원관리, 조직개발 및 전략경영 등 다양한 영역에 걸친 연구와 실무경력을 쌓았다. 

특히 국내 최초로기업의 사회적 성과지표개발에 관한 논문으로 경영학 박사학위를 받았다. 

IBS컨설팅연구위원, 인천발전연구원 연구위원, 신화컨설팅 대표, 인천지식재산센터 센터장, 인천광역시 시장 비서실장, 인하대학교 지역사회협력위원회 위원장, 

인천국제공항공사 비상임이사 등을 역임하였다. 현재는 인천항만공사 경영부사장으로 동아시아시대의 항만물류 혁신을 주도하고 있다. 

학계 및 실무계에서 최정철 교수의 역할은 한국경영학회 부회장, 인천광역시 물류연구회 이사, 대통령자문 지속가능발전위원회 위원, 기획예산처 공공기관 혁신실적 평가위원, 

중앙인사위원회 인사컨설팅 자문위원, 인천광역시 공기업통합 태스크포스 단장, 인천도시계획위원회 위원, 인천경제정의실천시민연합 정책위원장 등을 통해 살펴볼 수 있다. 

주요저서로 “국민과 대통령에게 길을 묻다(대통령이 챙겨야 할 핵심성과지표 100선, 2014)”, “기업인권경영 모범사례 연구 및 자가진단도구 개발(2009)”외에 

기업의 지속가능경영에 대한 논문을 주도적으로발표해 오고 있다.