  {"id":11607,"date":"2025-01-23T09:04:26","date_gmt":"2025-01-23T00:04:26","guid":{"rendered":"https:\/\/www.sanctionlab.com\/?p=11607"},"modified":"2025-04-24T12:15:21","modified_gmt":"2025-04-24T03:15:21","slug":"eu-esg-%ea%b7%9c%ec%a0%9c-%ec%99%84%ed%99%94-%ec%9b%80%ec%a7%81%ec%9e%84%ed%8a%b8%eb%9f%bc%ed%94%84-2-0-%eb%8c%80%eb%b9%84-%ea%b2%bd%ec%9f%81%eb%a0%a5-%ec%a0%9c%ea%b3%a0-%eb%85%b8%eb%a0%a5","status":"publish","type":"post","link":"https:\/\/www.sanctionlab.com\/?p=11607","title":{"rendered":"EU, ESG \uaddc\uc81c \uc644\ud654 \uc6c0\uc9c1\uc784\u2026\ud2b8\ub7fc\ud504 2.0 \ub300\ube44 \uacbd\uc7c1\ub825 \uc81c\uace0 \ub178\ub825"},"content":{"rendered":"<p>\uc720\ub7fd\uc5f0\ud569(EU)\uc774 \uae30\uc5c5\uc758 \ud658\uacbd, \uc0ac\ud68c, \uc9c0\ubc30\uad6c\uc870(ESG) \ubcf4\uace0 \uc694\uac74\uc744 \uc644\ud654\ud558\ub294 \ubc29\uc548\uc744 \uc801\uadf9 \uac80\ud1a0 \uc911\uc774\ub77c\uace0 <a href=\"https:\/\/news.bloomberglaw.com\/banking-law\/eu-is-set-to-cut-back-esg-reporting-rules-amid-french-demands?utm_source=chatgpt.com\">\ube14\ub8f8\ubc84\uadf8<\/a>\uac00 22\uc77c(\ud604\uc9c0\uc2dc\uac01) \ubcf4\ub3c4. \uc774\ub294 \ud504\ub791\uc2a4,\ub3c5\uc77c \ub4f1 \uc77c\ubd80 \uc8fc\uc694 \ud68c\uc6d0\uad6d\ub4e4\uc774 \uacfc\ub3c4\ud55c ESG \uaddc\uc81c\uac00 \uae30\uc5c5\uc5d0 \uc9c0\ub098\uce5c \ud589\uc815\uc801 \ubd80\ub2f4\uc744 \uc900\ub2e4\uace0 \uc8fc\uc7a5\ud558\uba74\uc11c \uc555\ubc15\uc744 \uac00\ud55c \ub370 \ub530\ub978 \uc870\uce58\uc784. \uc774\ubc88 \uc6c0\uc9c1\uc784\uc740 \ud2b8\ub7fc\ud504 \uc7ac\uc9d1\uad8c\uacfc \ub9de\ubb3c\ub824 \uc720\ub7fd \ub0b4\uc5d0\uc11c ESG \uaddc\uc81c\uc5d0 \ub300\ud55c \uc7ac\uc870\uc815 \ub17c\uc758\uc758 \uc6c0\uc9c1\uc784\uc774 \ud65c\ubc1c\ud574\uc9c8 \uac83\uc744 \ubcf4\uc5ec\uc8fc\uace0 \uc788\uc74c.<\/p>\n<p><strong>\ud68c\uc6d0\uad6d\uc758\uc758 \uc694\uad6c: ESG \uaddc\uc81c \ubd80\ub2f4 \uc644\ud654 \ud544\uc694\uc131 \uc81c\uae30<\/strong><br \/>\n\ud504\ub791\uc2a4 \uc815\ubd80\ub294 \ucd5c\uadfc EU\uc758 \uae30\uc5c5 \uc9c0\uc18d\uac00\ub2a5\uc131 \ubcf4\uace0 \uc9c0\uce68(CSRD)\uc774 \uae30\uc5c5\ub4e4\uc5d0\uac8c \uacfc\ub3c4\ud55c \ubd80\ub2f4\uc744 \ubd80\uacfc\ud55c\ub2e4\uace0 \ube44\ud310\ud558\uba70, \uaddc\uc81c \uc644\ud654\ub97c \uac15\ub825\ud788 \uc694\uad6c\ud588\uc74c.<\/p>\n<h6>*<em>CSRD: \uc720\ub7fd\uc5f0\ud569\uc774 \uae30\uc5c5\uc758 \uc9c0\uc18d \uac00\ub2a5\uc131 \uc815\ubcf4\ub97c \ud22c\uba85\ud558\uac8c \uacf5\uac1c\ud558\ub3c4\ub85d \uc694\uad6c\ud558\ub294 \uaddc\uc81c\uc784. \uc774\ub294 \uae30\uc5c5\uc758 \ud658\uacbd, \uc0ac\ud68c, \uc9c0\ubc30\uad6c\uc870(ESG) \uad00\ub828 \uc601\ud5a5\uc744 \uccb4\uacc4\uc801\uc73c\ub85c \ubcf4\uace0\ud558\uc5ec \ud22c\uc790\uc790, \uc18c\ube44\uc790 \ubc0f \uc774\ud574\uad00\uacc4\uc790\ub4e4\uc5d0\uac8c \ub354 \ub098\uc740 \uc815\ubcf4\ub97c \uc81c\uacf5\ud558\uace0, \uc9c0\uc18d \uac00\ub2a5\ud55c \uacbd\uc81c \uc804\ud658\uc744 \ucd09\uc9c4\ud558\uae30 \uc704\ud574 \ub3c4\uc785\ub418\uc5c8\uc74c.<\/em><br \/>\n<em>CSRD\ub294 \uc720\ub7fd \ub0b4 \ub300\uae30\uc5c5\ubfd0\ub9cc \uc544\ub2c8\ub77c, \uc77c\uc815 \uae30\uc900\uc744 \ucda9\uc871\ud558\ub294 \ube44\uc720\ub7fd \uae30\uc5c5\ub4e4\uc5d0\ub3c4 \uc801\uc6a9\ub418\uba70, \uae30\uc5c5\ub4e4\uc774 \ud658\uacbd, \uc0ac\ud68c, \uadf8\ub9ac\uace0 \uc9c0\ubc30\uad6c\uc870\uc640 \uad00\ub828\ub41c \uc815\ubcf4\ub97c \uccb4\uacc4\uc801\uc73c\ub85c \ubcf4\uace0\ud558\ub3c4\ub85d \uc694\uad6c\ud568.<\/em><br \/>\n<em>\uc774 \uc9c0\uce68\uc740 2024\ub144 1\uc6d4\ubd80\ud130 \ub2e8\uacc4\uc801\uc73c\ub85c \uc2dc\ud589\ub420 \uc608\uc815\uc73c\ub85c, \uae30\uc5c5\ub4e4\uc740 \ubcf4\uace0\ub97c \uc900\ube44\ud558\uae30 \uc704\ud574 \ucd94\uac00\uc801\uc778 \ube44\uc6a9\uacfc \uc778\uc801 \uc790\uc6d0\uc744 \ud22c\uc785\ud574\uc57c\ud568.<\/em><\/h6>\n<p>\ud504\ub791\uc2a4\ub294 \ud2b9\ud788 CSRD\uac00 \uc9c0\ub098\uce58\uac8c \ubcf5\uc7a1\ud558\uace0 \uc138\ubd80\uc801\uc778 \uc694\uac74\uc73c\ub85c \uc778\ud574 \uae30\uc5c5\uc758 \uacbd\uc7c1\ub825\uc744 \uc57d\ud654\uc2dc\ud0ac \uc218 \uc788\ub2e4\uace0 \uc8fc\uc7a5. \ub610\ud55c, \uc774\ub7ec\ud55c \uaddc\uc81c\uac00 \uacbd\uc81c \uc804\ubc18\uc5d0 \ubbf8\uce58\ub294 \ube44\uc6a9 \ub300\ube44 \uc2e4\uc9c8\uc801\uc778 \uc9c0\uc18d \uac00\ub2a5\uc131 \uac1c\uc120 \ud6a8\uacfc\uac00 \uc81c\ud55c\uc801\uc77c \uc218 \uc788\ub2e4\ub294 \uc810\uc744 \uc6b0\ub824\ud558\uace0 \uc788\uc74c.<\/p>\n<p>\ud504\ub791\uc2a4\uc5d0 \uc55e\uc11c \ub3c5\uc77c \uc815\ubd80 \uc8fc\uc694 \uc7a5\uad00\ub4e4\ub3c4 \uc9c0\ub09c\ub2ec \uc9d1\ud589\uc704\uc5d0 CSRD \uc2dc\ud589\uc744 2\ub144 \uc5f0\uae30\ud574\ub2ec\ub77c\ub294 \uc11c\ud55c\uc744 <a href=\"https:\/\/www.esgtoday.com\/germany-pushes-to-delay-csrd-sustainability-reporting-requirements-for-smaller-businesses\/\">\ubcf4\ub0c8\uc74c<\/a>. \u00a0\uc7a5\uad00\ub4e4\uc740 &#8220;\uae30\uc5c5\ub4e4\uc758 \uc9c0\ub098\uce5c \ubcf4\uace0 \ubd80\ub2f4\uc744 \uc5c6\uc560\ub294 \uac83\uc774 \uc6b0\ub9ac\uc758 \uc6b0\uc120\uc21c\uc704&#8221;\ub77c\uba74\uc11c CSRD \ubcf4\uace0 \ud56d\ubaa9\uc740 \ubb3c\ub860 \uc801\uc6a9 \ub300\uc0c1 \uae30\uc5c5\uc758 \ubc94\uc704\ub3c4 \ucd95\uc18c\ud574\uc57c \ud55c\ub2e4\uace0 \uc8fc\uc7a5\ud588\uc74c.<\/p>\n<p><strong>EU\uc758 \ub300\uc751: ESG \uaddc\uc81c \uc7ac\uc870\uc815 \ub17c\uc758<\/strong><br \/>\nEU \uc9d1\ud589\uc704\uc6d0\ud68c\ub294 \ud504\ub791\uc2a4\uc758 \uc694\uad6c\uc640 \uae30\ud0c0 \ud68c\uc6d0\uad6d\ub4e4\uc758 \uc758\uacac\uc744 \uace0\ub824\ud558\uc5ec CSRD\uc758 \uc694\uac74\uc744 \uc7ac\uac80\ud1a0\ud558\uace0, \uae30\uc5c5\ub4e4\uc5d0\uac8c \ubd80\ub2f4\uc744 \uc904\uc774\ub294 \ubc29\uc548\uc744 \ub17c\uc758\ud558\uace0 \uc788\uc74c.<\/p>\n<p>&#8211; \ubcf4\uace0 \ubc94\uc704 \ucd95\uc18c: \ud2b9\uc815 \uc911\uc18c\uae30\uc5c5\uc774\ub098 \uc0b0\uc5c5\uad70\uc5d0 \ub300\ud55c \uc608\uc678\ub97c \ud655\ub300\ud558\uac70\ub098 \ubcf4\uace0 \uc694\uac74\uc744 \ub2e8\uc21c\ud654\ud558\ub294 \ubc29\uc548\uc774 \uac80\ud1a0\ub418\uace0 \uc788\uc74c.<br \/>\n&#8211; \uc808\ucc28 \uac04\uc18c\ud654: \uae30\uc5c5\ub4e4\uc774 \ubcf4\uace0\uc11c \uc791\uc131 \ubc0f \uc81c\ucd9c \uacfc\uc815\uc5d0\uc11c \uc9c1\uba74\ud558\ub294 \ud589\uc815\uc801 \uc5b4\ub824\uc6c0\uc744 \ucd5c\uc18c\ud654\ud558\uae30 \uc704\ud55c \uae30\uc220\uc801 \uc9c0\uc6d0 \ubc0f \uc790\ub3d9\ud654 \ub3c4\uad6c \uac1c\ubc1c\uc774 \ub17c\uc758\ub418\uace0 \uc788\uc74c.<\/p>\n<p>EU \uad00\uacc4\uc790\ub4e4\uc740 \uc774\ub7ec\ud55c \uc644\ud654 \uc870\uce58\uac00 ESG \uaddc\uc81c\uc758 \ud575\uc2ec \ubaa9\ud45c\uc778 \uc9c0\uc18d \uac00\ub2a5\uc131\uc744 \ud6fc\uc190\ud558\uc9c0 \uc54a\ub294 \ubc94\uc704\uc5d0\uc11c \uc774\ub8e8\uc5b4\uc9c8 \uac83\uc774\ub77c\uace0 \uac15\uc870\ud558\uba70, \uc720\ub7fd\uc774 \uc5ec\uc804\ud788 \uae00\ub85c\ubc8c ESG \uae30\uc900\uc758 \ub9ac\ub354\ub85c \ub0a8\uc544\uc57c \ud55c\ub2e4\uace0 \uc5b8\uae09\ud588\uc74c.<\/p>\n<p><strong>ESG \uaddc\uc81c \uc644\ud654\uc758 \ubc30\uacbd<\/strong><br \/>\nEU\uc758 ESG \uaddc\uc81c \uc644\ud654 \uc6c0\uc9c1\uc784\uc740 \uad6d\uc81c\uc801\uc778 \ub9e5\ub77d\uc5d0\uc11c\ub3c4 \uc911\uc694\ud55c \uc758\ubbf8\ub97c \uac00\uc9d0.<\/p>\n<ol>\n<li>\ubbf8\uad6d\uc758 ESG \uaddc\uc81c \ud6c4\ud1f4<\/li>\n<\/ol>\n<p>&#8211; \ud2b8\ub7fc\ud504 \ub300\ud1b5\ub839\uc740 \ud30c\ub9ac\uae30\ud6c4\ud611\uc815 \ud0c8\ud1f4, \uc804\uae30\ucc28 \ubcf4\uc870\uae08 \ud3d0\uc9c0 \ub4f1\uc758 \ud589\uc815\uba85\ub839\uc744 \ud1b5\ud574 ESG \uaddc\uc81c\uc5d0\uc11c \ud6c4\ud1f4\ud558\ub294 \ubaa8\uc2b5\uc744 \ubcf4\uc774\uace0 \uc788\uc74c.<br \/>\n&#8211; \uc774\ub7ec\ud55c \ubbf8\uad6d\uc758 \uc6c0\uc9c1\uc784\uc740 EU\uc758 \uac15\ub825\ud55c ESG \uaddc\uc81c\uc640 \ub300\ube44\ub418\uba70, \uc720\ub7fd \ub0b4\uc5d0\uc11c \uaddc\uc81c \uc644\ud654 \uc694\uad6c\ub97c \uc790\uadf9\ud558\ub294 \ubc30\uacbd\uc73c\ub85c \uc791\uc6a9\ud558\uace0 \uc788\uc74c.<\/p>\n<p>2. \uae30\uc5c5\uc758 \uc6b0\ub824<\/p>\n<p>&#8211; \uae30\uc5c5\ub4e4\uc740 ESG \ubcf4\uace0 \uc694\uac74\uc744 \ucda9\uc871\ud558\uae30 \uc704\ud574 \ub9c9\ub300\ud55c \uc2dc\uac04\uacfc \uc790\uc6d0\uc744 \ud22c\uc785\ud574\uc57c \ud558\uba70, \uc774\ub294 \ud2b9\ud788 \uc911\uc18c\uae30\uc5c5\uc5d0\uac8c \ud070 \ubd80\ub2f4<br \/>\n\uc73c\ub85c \uc791\uc6a9\ud568.<br \/>\n&#8211; \uc77c\ubd80 \uae30\uc5c5\ub4e4\uc740 ESG \uaddc\uc81c \uc644\ud654\uac00 \uc5c6\ub2e4\uba74 \uacbd\uc7c1\ub825 \uc57d\ud654\uc640 \ube44\uc6a9 \uc0c1\uc2b9\uc744 \uc774\uc720\ub85c EU \uc2dc\uc7a5\uc5d0\uc11c \ucca0\uc218\ud560 \uac00\ub2a5\uc131\uc744 \ub0b4\ube44<br \/>\n\uce58\uace0 \uc788\uc74c.<\/p>\n<p><strong>\uad6d\uc81c\uc801 \ud30c\uae09\ud6a8\uacfc\uc640 \ubbf8\ub798 \uc804\ub9dd<\/strong><br \/>\nEU\uc758 ESG \uaddc\uc81c \uc644\ud654\ub294 \uad6d\uc81c \uc0ac\ud68c\uc5d0\uc11c ESG \uae30\uc900 \ubc0f \uc9c0\uc18d \uac00\ub2a5\uc131 \ub178\ub825\uc5d0 \uc911\uc694\ud55c \uc601\ud5a5\uc744 \ubbf8\uce60 \uc218 \uc788\uc74c.<\/p>\n<ol>\n<li>\uae00\ub85c\ubc8c ESG \ud45c\uc900\uc5d0 \ub300\ud55c \uc601\ud5a5<\/li>\n<\/ol>\n<p>&#8211; EU\uac00 \uaddc\uc81c\ub97c \uc644\ud654\ud560 \uacbd\uc6b0, \ub2e4\ub978 \uad6d\uac00\ub098 \uc9c0\uc5ed\ub3c4 \uc774\ub97c \ub530\ub77c ESG \uaddc\uc81c\ub97c \uc7ac\uac80\ud1a0\ud558\uac70\ub098 \uc57d\ud654\uc2dc\ud0ac \uac00\ub2a5\uc131\uc774 \uc788\uc74c.<br \/>\n&#8211; \ubc18\ub300\ub85c, \uc720\ub7fd\uc774 \uaddc\uc81c \uc644\ud654\ub97c \ud1b5\ud574 \uae30\uc5c5 \uce5c\ud654\uc801 \ud658\uacbd\uc744 \uc870\uc131\ud55c\ub2e4\uba74 \uae00\ub85c\ubc8c \uae30\uc5c5\ub4e4\uc774 EU \uc2dc\uc7a5\uc5d0 \ub300\ud55c \uc811\uadfc\uc131\uc744 \ub192\uac8c \ud3c9\uac00\ud560 \uc218 \uc788\uc74c.<\/p>\n<p>2. \uae30\uc5c5\uc758 \uc804\ub7b5 \ubcc0\ud654<\/p>\n<p>&#8211; \ub2e4\uad6d\uc801 \uae30\uc5c5\ub4e4\uc740 ESG \uaddc\uc81c \uc644\ud654\uc5d0 \ub530\ub77c \ube44\uc6a9 \uc808\uac10 \ud6a8\uacfc\ub97c \ub204\ub9b4 \uc218 \uc788\uc9c0\ub9cc, \uc5ec\uc804\ud788 \uac01\uad6d\uc758 \ub2e4\uc591\ud55c ESG \uae30\uc900\uc744 \uc900\uc218\ud574\uc57c \ud558\ub294 \ubcf5\uc7a1\uc131\uc5d0 \uc9c1\uba74\ud560 \uac83\uc784.<\/p>\n<p><strong>\uc804\ub9dd \ubc0f \uc2dc\uc0ac\uc810<\/strong><br \/>\nEU\uc758 ESG \uaddc\uc81c \uc644\ud654 \ub17c\uc758\ub294 \ubbf8\uad6d \ud2b8\ub7fc\ud504 \ub300\ud1b5\ub839\uc758 ESG \uaddc\uc81c \ud6c4\ud1f4\uc640 \ub9de\ubb3c\ub824 \uad6d\uc81c\uc801\uc778 ESG \ud45c\uc900 \ubc0f \uc9c0\uc18d \uac00\ub2a5\uc131 \ub178\ub825\uc774 \uc57d\ud654\ub420 \uac00\ub2a5\uc131\uc744 \ubcf4\uc5ec\uc8fc\uace0 \uc788\uc74c. \ud2b8\ub7fc\ud504 \ub300\ud1b5\ub839\uc758 \ud30c\ub9ac\uae30\ud6c4\ud611\uc815 \ud0c8\ud1f4\uc640 \uc804\uae30\ucc28 \ubcf4\uc870\uae08 \ud3d0\uc9c0 \ub4f1 ESG \ubc18\ub300 \uc815\ucc45\uc740 \uae00\ub85c\ubc8c \uc9c0\uc18d \uac00\ub2a5\uc131 \ub178\ub825\uc758 \uc5f0\ub300\ub97c \uc800\ud574\ud558\uace0 \uc788\uc73c\uba70, \uc774\ub7ec\ud55c \uc0c1\ud669\uc740 \uc720\ub7fd \ub0b4 \uc77c\ubd80 \ud68c\uc6d0\uad6d\ub4e4\uc758 \uaddc\uc81c \uc644\ud654 \uc694\uad6c\ub97c \uc790\uadf9\ud558\ub294 \ubc30\uacbd\uc73c\ub85c \uc791\uc6a9\ud558\uace0 \uc788\uc74c.<\/p>\n<p>EU\uc758 \uc644\ud654 \uc870\uce58\ub294 \uae30\uc5c5 \ubd80\ub2f4\uc744 \uc904\uc774\uace0 \uacbd\uc7c1\ub825\uc744 \uac15\ud654\ud558\ub824\ub294 \uc758\ub3c4\ub85c \ubcf4\uc774\uc9c0\ub9cc, ESG\uc758 \ubcf8\ub798 \ubaa9\ud45c\uc778 \uc9c0\uc18d \uac00\ub2a5\uc131 \ud655\ubcf4\uc640 \ucda9\ub3cc\ud560 \uc704\ud5d8\uc774 \uc788\uc74c. \ub9cc\uc57d EU\uac00 \uaddc\uc81c\ub97c \uc644\ud654\ud55c\ub2e4\uba74 \uc774\ub294 \uae00\ub85c\ubc8c ESG \uae30\uc900 \uc57d\ud654\ub97c \ucd08\ub798\ud558\uac70\ub098, \ubc18\ub300\ub85c \uae30\uc5c5 \uce5c\ud654\uc801\uc778 \ud658\uacbd \uc870\uc131\uc73c\ub85c \uae00\ub85c\ubc8c \uae30\uc5c5 \uc720\uce58\ub97c \uac15\ud654\ud558\ub294 \ud6a8\uacfc\ub97c \ub0bc \uc218 \uc788\uc74c. \uadf8\ub7ec\ub098 \ub2e4\uad6d\uc801 \uae30\uc5c5\ub4e4\uc740 \uc5ec\uc804\ud788 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