국내기업 ESG경영에 있어서 산림탄소흡수원의 활용과 향후 과제

초록

The ESG management, which emphasizes corporate environmental responsibility due to climate change, requires many changes and responsibilities from companies. Accordingly, the forest carbon sinks are attracting attention as a very important resource not only for the offsetting greenhouse gas emissions but also for ecosystem conservation and restoration. This study analyzed the activities related to the conservation and enhancement of forest carbon sinks in the ESG management reports of 76 companies with a KCGS rating of A or higher that were publicly disclosed on the Korea Exchange (KRX) as of April 2023. As a result of the analysis, 21 (27.6%) of the surveyed companies are engaged in forest carbon sink activities, which vary widely in scope and content. In order to expand the activities of Korean companies in the future, the institutional support is needed to enhance the ability of companies to implement their own projects. In addition, the Korean Green Taxonomy needs to be supplemented with more comprehensive and detailed content on forest carbon sink conservation and promotion activities.

키워드