Development of ESG Evaluation Indicators from a Policy Perspective—Focusing on the Legislature

초록

This study optimized the evaluation items through a meeting of ESG evaluation indicators experts with previous studies to present general ESG evaluation criteria that can be used by mid and small-sized companies that have difficulty in ESG management activities. Based on this, AHP analysis was conducted on 54 survey data (31 companies and 23 National Assembly members), excluding 29 out of a total of 83 surveyors who exceeded the consistency index of 0.2. As a result of the analysis, first, the environment (E) area was evaluated as the most important task for all surveyors at 47.6%. In the evaluation items by area, 34.4% for pollution and waste in the environmental (E) area, 28.8% for human rights in the social (S) area, and 37.1% for ethical management in the governance (G) area were evaluated as the most important tasks. Next, looking at the total weight results for each evaluation item, pollution and waste (16.3%) were found to be the most important tasks. Second, the result was that corporate officials gave a relatively 6–7% more weight to related laws and regulatory violations such as environmental laws and regulatory violations than legislative officials. This can be interpreted that corporate officials are paying more attention to legal risks caused by regulatory violations due to excessive punishment for companies and anti-corporate sentiment. In the development and evaluation of ESG evaluation indicators, the promotion that ignores the opinions of companies that can be called the direct parties can lead to a gap between the field and the indicators. In the future, it is necessary to develop and evaluate ESG indicators that can further reflect the voices of the field. © 2023, The Author(s), under exclusive license to Springer Nature Switzerland AG.

키워드