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