{"id":20150,"date":"2025-03-31T14:20:19","date_gmt":"2025-03-31T05:20:19","guid":{"rendered":"https:\/\/www.sanctionlab.com\/?p=20150"},"modified":"2025-04-24T12:13:23","modified_gmt":"2025-04-24T03:13:23","slug":"%ec%8b%ac%ec%b8%b5%eb%b6%84%ec%84%9d-%eb%af%b8%ea%b5%ad%c2%b7eu%c2%b7%ec%98%81%ea%b5%ad%ec%9d%98-esg-%ec%a0%9c%eb%8f%84-%eb%b9%84%ea%b5%90%ec%99%80-%ea%b8%b0%ec%97%85-%eb%8c%80%ec%9d%91-%ec%a0%84","status":"publish","type":"post","link":"https:\/\/www.sanctionlab.com\/?p=20150","title":{"rendered":"[\uc2ec\uce35\ubd84\uc11d] \ubbf8\uad6d\u00b7EU\u00b7\uc601\uad6d\uc758 ESG \uc81c\ub3c4 \ube44\uad50\uc640 \uae30\uc5c5 \ub300\uc751 \uc804\ub7b5"},"content":{"rendered":"<h6>\ud3b8\uc9d1\uc790 \uc8fc: \ubcf8 \uae00\uc740 \uc804\ubbf8 \ubcc0\ud638\uc0ac\ud611\ud68c\uc9c0\uc5d0 \uac8c\uc7ac\ub41c <a href=\"https:\/\/www.americanbar.org\/groups\/business_law\/resources\/business-law-today\/2025-march\/divide-in-esg-disclosure-requirements\/\">The Transatlantic Divide in ESG Disclosure Requirements: Why This Matters to Global Businesses<\/a> \ub97c \uc694\uc57d \uc815\ub9ac\ud55c \uac83\uc784.<\/h6>\n<p>&nbsp;<\/p>\n<h4><strong>ESG \ubc0f ESG \uacf5\uc2dc\ub780?<\/strong><\/h4>\n<p>ESG\ub294 \ud658\uacbd(Environmental), \uc0ac\ud68c(Social), \uc9c0\ubc30\uad6c\uc870(Governance)\ub97c \uc758\ubbf8\ud558\uace0, \uae30\uc5c5\uc758 \uc9c0\uc18d\uac00\ub2a5\uc131\uacfc \uc0ac\ud68c\uc801 \ucc45\uc784 \uc218\uc900\uc744 \ud3c9\uac00\ud558\ub294 \ube44\uc7ac\ubb34\uc801 \uc9c0\ud45c\uc784. ESG \uacf5\uc2dc\ub294 \uae30\uc5c5\uc758 ESG \uc131\uacfc\uc640 \uc774\ub2c8\uc154\ud2f0\ube0c\uc5d0 \ub300\ud55c \uad6c\uccb4\uc801 \uc9c0\ud45c\ub97c \uc678\ubd80\uc5d0 \ubcf4\uace0\ud558\ub294 \ud589\uc704\ub85c \uae30\ud6c4 \uc704\ud5d8, \ud0c4\uc18c\ubc30\ucd9c, \uc790\uc6d0 \uc0ac\uc6a9, \uc778\uad8c, \ub2e4\uc591\uc131, \uc774\uc0ac\ud68c \uad6c\uc870, \ubc18\ubd80\ud328 \uc815\ucc45 \ub4f1 \ub2e4\uc591\ud55c \uc694\uc18c\ub97c \ud3ec\ud568\ud568.<\/p>\n<p>ESG \uc815\ubcf4\ub294 \ud22c\uc790\uc790, \uaddc\uc81c\uae30\uad00, \uc18c\ube44\uc790 \ub4f1 \uc774\ud574\uad00\uacc4\uc790\uc5d0\uac8c \uae30\uc5c5\uc758 \uc9c0\uc18d\uac00\ub2a5\uc131\uacfc \ub9ac\uc2a4\ud06c\ub97c \ud3c9\uac00\ud560 \uc218 \uc788\ub294 \uc911\uc694\ud55c \uae30\uc900\uc73c\ub85c \uc791\uc6a9\ud568.<\/p>\n<p>ESG \uacf5\uc2dc\ub294 \ub2e8\uc21c\ud55c \uc774\ubbf8\uc9c0 \uac1c\uc120 \uc218\ub2e8\uc744 \ub118\uc5b4 \uc790\ubcf8\uc2dc\uc7a5 \uc811\uadfc, \uae30\uc5c5\uac00\uce58 \ud3c9\uac00, \uc7a5\uae30 \ub9ac\uc2a4\ud06c \uad00\ub9ac\uc5d0 \uc788\uc5b4 \uc911\ub300\ud55c \ubcc0\uc218\ub85c \uc791\uc6a9\ud558\uace0 \uc788\uc74c. \ud2b9\ud788 \uae00\ub85c\ubc8c \ud22c\uc790\uc790\ub4e4\uc740 ESG \uacf5\uc2dc\uc758 \uc2e0\ub8b0\uc131\uacfc \uc77c\uad00\uc131\uc744 \uc911\uc2dc\ud558\uace0 \uc788\uace0, \uc774\uc5d0 \ub530\ub77c \uad6d\uc81c \uae30\uc900(IFRS\/ISSB, GRI, TCFD \ub4f1)\uc5d0 \ubd80\ud569\ud558\ub294 \uccb4\uacc4\uc801\uc778 \uacf5\uc2dc \uc2dc\uc2a4\ud15c \uad6c\ucd95\uc774 \uc810\ucc28 \uae30\uc5c5\uc5d0 \ud544\uc218\uac00 \ub418\uace0 \uc788\uc74c.<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\ubbf8\uad6d\uc758 ESG \uacf5\uc2dc \uc81c\ub3c4 \uac1c\uc694<\/strong><\/h4>\n<p><strong>\uc5f0\ubc29 \ucc28\uc6d0<\/strong><\/p>\n<p>2024\ub144 3\uc6d4 \ubbf8\uad6d \uc99d\uad8c\uac70\ub798\uc704\uc6d0\ud68c(SEC)\ub294 <a href=\"https:\/\/www.sec.gov\/newsroom\/press-releases\/2024-31\">\uae30\uc5c5\uc758 \uae30\ud6c4 \uad00\ub828 \ub9ac\uc2a4\ud06c\uc5d0 \ub300\ud55c \uacf5\uc2dc \uc758\ubb34\ub97c \uaddc\uc815\ud55c \uaddc\uce59<\/a>\uc744 \ucd5c\uc885 \ucc44\ud0dd. \ud574\ub2f9 \uaddc\uc815\uc740 \uc9c1\uc811\ubc30\ucd9c(Scope 1), \uac04\uc811 \uc5d0\ub108\uc9c0 \uc18c\ube44 \ubc30\ucd9c(Scope 2)\uc5d0 \ub300\ud55c \uacf5\uac1c, \uae30\uc5c5\uc758 \uae30\ud6c4 \uad00\ub828 \uc804\ub7b5\uacfc \ub9ac\uc2a4\ud06c \uad00\ub9ac \uc2dc\uc2a4\ud15c, \uac70\ubc84\ub10c\uc2a4 \uad6c\uc870\uc5d0 \ub300\ud55c \uc124\uba85\uc744 \uc694\uad6c\ud558\ub294\uac83\uc744 \uc8fc\uc694 \uace8\uc790\ub85c \ud568.<\/p>\n<p>\uadf8\ub7ec\ub098 \uc5ec\ub7ec \uc8fc\uc815\ubd80\uc640 \uc0b0\uc5c5\uacc4\uc758 \uac15\ub825\ud55c \ubc18\ubc1c\ub85c \uc778\ud574 2024\ub144 4\uc6d4 \uaddc\uc815\uc740 \uc2dc\ud589\uc774 \uc911\ub2e8\ub418\uc5c8\uace0, \ud604\uc7ac \ubbf8\uad6d \uc81c8\ud56d\uc18c\ubc95\uc6d0\uc5d0\uc11c \uad00\ub828 \uc18c\uc1a1\uc774 \uc9c4\ud589 \uc911\uc784.<\/p>\n<p><strong>\uce98\ub9ac\ud3ec\ub2c8\uc544 \u5dde\ubc95\uc548<\/strong><\/p>\n<p>\uc5f0\ubc29 \ucc28\uc6d0\uacfc \ub2ec\ub9ac \uce98\ub9ac\ud3ec\ub2c8\uc544 \uc8fc\ub294 \ubcf4\ub2e4 \uac15\ub3c4 \ub192\uc740 \uae30\ud6c4 \uad00\ub828 \uacf5\uc2dc \uc81c\ub3c4\ub97c \ub3c4\uc785\ud568. 2023\ub144 \uc81c\uc815\ub41c <a href=\"https:\/\/leginfo.legislature.ca.gov\/faces\/billNavClient.xhtml?bill_id=202320240SB253\">SB 253<\/a>\uacfc <a href=\"https:\/\/leginfo.legislature.ca.gov\/faces\/billNavClient.xhtml?bill_id=202320240SB261\">SB 261<\/a>\uc740 \uc5f0\ub9e4\ucd9c \uae30\uc900(\uac01\uac01 10\uc5b5 \ub2ec\ub7ec, 5\uc5b5 \ub2ec\ub7ec) \uc774\uc0c1 \uae30\uc5c5\uc5d0 \ub300\ud574 Scope 1~3 \uc5d0 \uc774\ub974\ub294 \uc628\uc2e4\uac00\uc2a4 \ubc30\ucd9c\ub7c9, \uae30\ud6c4 \uc7ac\ubb34 \ub9ac\uc2a4\ud06c \ub4f1\uc744 \uacf5\uc2dc\ud558\ub3c4\ub85d \uc694\uad6c\ud568.<\/p>\n<p>\ud2b9\ud788 Scope 3\ub294 \uacf5\uae09\ub9dd \ubc30\ucd9c\ub7c9\uc73c\ub85c \uce21\uc815 \ubc0f \uacf5\uc2dc\uc5d0 \uc5b4\ub824\uc6c0\uc774 \uc788\uc73c\ub098, \uce98\ub9ac\ud3ec\ub2c8\uc544\ub294 \uc774\ub97c \ubc95\ub960\ub85c \uc758\ubb34\ud654\ud55c \ucd5c\ucd08\uc758 \uc0ac\ub840\uc784.<\/p>\n<p>2024\ub144 \uc81c\uc815\ub41c <a href=\"https:\/\/leginfo.legislature.ca.gov\/faces\/billTextClient.xhtml?bill_id=202320240SB219\">SB 219<\/a> \ubc95\uc548\uc740 \ubcf4\uace0 \uc77c\uc815\uc744 2026\ub144\ubd80\ud130\ub85c \uc720\uc608\ud558\ub294 \uac83\uc744 \uace8\uc790\ub85c \ud568<\/p>\n<p>&nbsp;<\/p>\n<p><em>* GHG Protocol(\uc628\uc2e4\uac00\uc2a4 \ud504\ub85c\ud1a0\ucf5c)\uc5d0 \uae30\ubc18\ud55c \uc628\uc2e4\uac00\uc2a4 \ubc30\ucd9c \ubc94\uc704<\/em><\/p>\n<ul>\n<li><em>Scope 1 \u2013 \uc9c1\uc811 \ubc30\ucd9c (Direct Emissions):\uae30\uc5c5\uc774 \uc9c1\uc811 \uc18c\uc720\ud558\uac70\ub098 \ud1b5\uc81c\ud558\ub294 \uc2dc\uc124\u00b7\uc7a5\ube44\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \ubc30\ucd9c<\/em><\/li>\n<li><em>Scope 2 \u2013 \uac04\uc811 \uc5d0\ub108\uc9c0 \ubc30\ucd9c (Indirect Emissions from Purchased Energy): \uae30\uc5c5\uc774 \uc678\ubd80\ub85c\ubd80\ud130 \uad6c\ub9e4\ud55c \uc804\uae30\u00b7\uc5f4\u00b7\uc2a4\ud300\u00b7\ub0c9\ubc29 \ub4f1\uc758 \uc0ac\uc6a9 \uacfc\uc815\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \uac04\uc811 \ubc30\ucd9c<\/em><\/li>\n<li><em>Scope 3 \u2013 \uae30\ud0c0 \uac04\uc811 \ubc30\ucd9c (Other Indirect Emissions):\uae30\uc5c5 \ud65c\ub3d9\uacfc \uad00\ub828\uc740 \uc788\uc9c0\ub9cc, \uae30\uc5c5\uc774 \uc9c1\uc811 \uc18c\uc720\ud558\uac70\ub098 \ud1b5\uc81c\ud558\uc9c0 \uc54a\ub294 \uc804\uccb4 \uac00\uce58\uc0ac\uc2ac(Value Chain)\uc5d0\uc11c \ubc1c\uc0dd\ud558\ub294 \ubaa8\ub4e0 \uae30\ud0c0 \uac04\uc811 \ubc30\ucd9c<\/em><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h4><strong>\uc720\ub7fd\uc5f0\ud569(EU) \ubc0f \uc601\uad6d\uc758 ESG \uacf5\uc2dc \uc81c\ub3c4 \uac1c\uc694<\/strong><\/h4>\n<p><strong>\uc720\ub7fd\uc5f0\ud569(EU)<\/strong><\/p>\n<p>EU\ub294 2023\ub144\ubd80\ud130 &#8216;\uae30\uc5c5 \uc9c0\uc18d\uac00\ub2a5\uc131 \ubcf4\uace0 \uc9c0\uce68(CSRD)&#8217;\uc744 \ub3c4\uc785\ud574 ESG \uacf5\uc2dc\ub97c \uc758\ubb34\ud654\ud568. \uae30\uc874 &#8216;\ube44\uc7ac\ubb34\uc815\ubcf4\uacf5\uc2dc\uc9c0\uce68(NFRD)&#8217;\ubcf4\ub2e4 \uc801\uc6a9 \ub300\uc0c1\uacfc \uacf5\uc2dc \ubc94\uc704\uac00 \ub300\ud3ed \ud655\ub300\ub418\uc5c8\uace0, &#8216;\uc774\uc911 \uc911\ub300\uc131(Double Materiality) \uc6d0\uce59&#8217;\uc744 \ud1b5\ud574 \uae30\uc5c5\uc774 ESG\ub85c\ubd80\ud130 \ubc1b\ub294 \uc7ac\ubb34\uc801 \uc601\ud5a5\ubfd0 \uc544\ub2c8\ub77c \uae30\uc5c5\uc774 \ud658\uacbd\u00b7\uc0ac\ud68c\uc5d0 \ubbf8\uce58\ub294 \uc601\ud5a5\ub3c4 \ud568\uaed8 \uacf5\uc2dc\ud574\uc57c \ud568.<\/p>\n<p>&#8216;\uc720\ub7fd \uc9c0\uc18d\uac00\ub2a5\uc131 \ubcf4\uace0\uae30\uc900(ESRS)&#8217;\ub294 \uc0b0\uc5c5\ubcc4 \uc9c0\ud45c, \ubd84\uc57c\ubcc4 \uc138\ubd80 \uacf5\uc2dc\uc694\uac74\uc744 \ud3ec\ud568\ud558\uc5ec \uc0c1\ub2f9\ud788 \uc815\uad50\ud55c \ubcf4\uace0\uccb4\uacc4\ub97c \uad6c\ucd95\ud558\uace0 \uc788\uc74c.<\/p>\n<p>\ub610\ud55c, &#8216;\uc9c0\uc18d\uac00\ub2a5\uc131 \uc2e4\uc0ac\uc9c0\uce68(CSDDD)&#8217;\ub294 \uae30\uc5c5\uc774 \uacf5\uae09\ub9dd \uc804\ubc18\uc5d0 \uac78\uccd0 \uc778\uad8c, \ud658\uacbd \uce68\ud574 \uc694\uc18c\ub97c \uc2dd\ubcc4\ud558\uace0 \uc2dc\uc815\uc870\uce58\ub97c \ucde8\ud560 \ubc95\uc801 \uc758\ubb34\ub97c \ubd80\uc5ec\ud568. \uc774 \uc9c0\uce68\uc740 \uc704\ubc18 \uc2dc \ubbfc\uc0ac\ucc45\uc784\uae4c\uc9c0 \uc218\ubc18\ud560 \uc218 \uc788\uace0, \uae30\uc5c5\uc758 \uc6b4\uc601 \uc804\ubc18\uc5d0 \uc2e4\uc9c8\uc801\uc778 \uc601\ud5a5\uc744 \ubbf8\uce60 \uc218 \uc788\uc74c.<\/p>\n<p>2025\ub144 2\uc6d4 EU \uc9d1\ud589\uc704\ub294 \uc77c\ubd80 \uae30\uc5c5\uc758 \ubcf4\uace0 \uc2dc\uae30\ub97c 2028\ub144 \uc774\ud6c4\ub85c \uc720\uc608\ud558\uace0, \uc801\uc6a9 \uae30\uc5c5\uc758 \uae30\uc900\uc744 \ub192\uc774\ub294 \ub4f1 \uc644\ud654\uc548\uc744 \ub2f4\uc740 \uc634\ub2c8\ubc84\uc2a4 \uac1c\uc815\uc548\uc744 \uc81c\uc548\ud568. \uc774\ub294 \uc2e4\ubb34 \ubd80\ub2f4\uc744 \uace0\ub824\ud55c \ud604\uc2e4 \uc870\uc815\uc73c\ub85c \ud574\uc11d\ub428.<\/p>\n<p>&nbsp;<\/p>\n<p><em>** Materiality (\uc911\ub300\uc131)<\/em><br \/>\n<em>&#8211; &#8220;\ubb34\uc5c7\uc774 \ud22c\uc790\uc790\uc5d0\uac8c \uc911\uc694\ud55c\uac00?&#8221;\uc5d0 \ucd08\uc810\uc744 \ub460<\/em><br \/>\n<em>&#8211; \uc804\ud1b5\uc801\uc778 \ud68c\uacc4\u00b7\uacf5\uc2dc \uac1c\ub150\uc73c\ub85c, \uae30\uc5c5\uc758 \uc7ac\ubb34\uc131\uacfc\ub098 \uc8fc\uac00\uc5d0 \uc601\ud5a5\uc744 \uc904 \uc218 \uc788\ub294 \uc815\ubcf4\ub9cc \uacf5\uc2dc \ub300\uc0c1\uc73c\ub85c \uc0bc\ub294 \uc6d0\uce59.<\/em><\/p>\n<p><em>*** Double Materiality (\uc774\uc911 \uc911\ub300\uc131)<\/em><br \/>\n<em>&#8211; \uae30\uc5c5\uc5d0 \uc911\uc694\ud55c \uc815\ubcf4 + \uae30\uc5c5\uc774 \uc0ac\ud68c\u00b7\ud658\uacbd\uc5d0 \ubbf8\uce58\ub294 \uc601\ud5a5<\/em><br \/>\n<em>&#8211; \uae30\uc5c5\uc774 ESG \uc774\uc288\ub85c\ubd80\ud130 \uc601\ud5a5\uc744 \ubc1b\ub294 \uac83\ubfd0 \uc544\ub2c8\ub77c \uc0ac\ud68c\uc640 \ud658\uacbd\uc5d0 \uc5b4\ub5a4 \uc601\ud5a5\uc744 \uc8fc\ub294\uc9c0\ub3c4 \uacf5\uc2dc\ud574\uc57c \ud55c\ub2e4\ub294 \ud655\ub300\ub41c \uac1c\ub150.<\/em><\/p>\n<p>&nbsp;<\/p>\n<p><strong>\uc601\uad6d<\/strong><\/p>\n<p>\uc601\uad6d\uc740 EU \ud0c8\ud1f4 \uc774\ud6c4 \ub3c5\uc790\uc801\uc778 \uacf5\uc2dc \uccb4\uacc4\ub97c \ubc1c\uc804\uc2dc\ud0a4\uace0 \uc788\uc74c. 2018\ub144\ubd80\ud130 \uc5d0\ub108\uc9c0 \ubc0f \ud0c4\uc18c \ubcf4\uace0\uc81c(SECR)\ub97c \ud1b5\ud574 \uc5d0\ub108\uc9c0 \uc0ac\uc6a9\uacfc \ud0c4\uc18c\ubc30\ucd9c\ub7c9 \uacf5\uc2dc\ub97c \uc758\ubb34\ud654\ud558\uace0, 2022\ub144\ubd80\ud130\ub294 \uae30\ud6c4 \uad00\ub828 \uc7ac\ubb34\uacf5\uc2dc\ub3c4 \ub300\uae30\uc5c5\uc5d0 \uc694\uad6c\ub428.<\/p>\n<p>\ud5a5\ud6c4 \uad6d\uc81c\uc9c0\uc18d\uac00\ub2a5\uc131\uae30\uc900\uc704\uc6d0\ud68c(ISSB) \uae30\uc900\uc744 \ubc18\uc601\ud55c &#8216;\uc9c0\uc18d\uac00\ub2a5\uc131 \uacf5\uc2dc\uccb4\uacc4(SDR)&#8217; \ub3c4\uc785\uacfc \ud568\uaed8, \uae30\uc5c5\uc758 \uae30\ud6c4 \uc804\ud658 \uacc4\ud68d \uacf5\uac1c\ub97c \uc758\ubb34\ud654\ud560 \uc608\uc815\uc784.<\/p>\n<p>\ub610\ud55c, EU\uc758 \ubd84\ub958\uccb4\uacc4(Taxonomy)\uc5d0 \uc0c1\uc751\ud558\ub294 &#8216;\uc601\uad6d \uadf8\ub9b0 taxonomy&#8217; \uac1c\ubc1c\ub3c4 \uc9c4\ud589 \uc911\uc784.<\/p>\n<p><em>**** EU Taxonomy:\uae30\uc5c5\u00b7\uae08\uc735\uae30\uad00\u00b7\ud22c\uc790\uc790\uac00 &#8220;\uc5b4\ub5a4 \uacbd\uc81c\ud65c\ub3d9\uc774 \ud658\uacbd\uc801\uc73c\ub85c \uc9c0\uc18d\uac00\ub2a5\ud55c\uc9c0&#8221;\ub97c \uba85\ud655\ud788 \ud310\ub2e8\ud560 \uc218 \uc788\ub3c4\ub85d \uacf5\ud1b5 \uae30\uc900(\ubd84\ub958\uccb4\uacc4)\uc744 \uc81c\uacf5\ud558\ub294 \uaddc\uc81c \ud504\ub808\uc784\uc6cc\ud06c. \uc9c0\uc18d\uac00\ub2a5\ud55c \uacbd\uc81c\ud65c\ub3d9\uc774 \ub418\ub824\uba74 6\uac00\uc9c0 \ud658\uacbd\ubaa9\ud45c \uc911 \ucd5c\uc18c 1\uac1c\uc5d0 \uc2e4\uc9c8\uc801\uc73c\ub85c \uae30\uc5ec\ud558\uace0, \ub2e4\ub978 \ubaa9\ud45c\uc5d0 \uc911\ub300\ud55c \ud53c\ud574\ub97c \uc8fc\uc9c0 \uc54a\uc73c\uba70, \ucd5c\uc18c\ud55c\uc758 \uc0ac\ud68c\uc801 \ubcf4\uc7a5 \uae30\uc900\uc744 \uc900\uc218\ud574\uc57c \ud568\u201d\uc774\ub77c\ub294 3\uc911 \uae30\uc900\uc744 \ub530\ub984:<\/em><\/p>\n<ul>\n<li><em>6\ub300 \ud658\uacbd\ubaa9\ud45c<\/em><br \/>\n<em>&#8211; \uae30\ud6c4 \ubcc0\ud654 \uc644\ud654 (climate change mitigation)<\/em><br \/>\n<em>&#8211; \uae30\ud6c4 \ubcc0\ud654 \uc801\uc751 (climate change adaptation)<\/em><br \/>\n<em>&#8211; \uc218\uc790\uc6d0 \ubc0f \ud574\uc591 \uc790\uc6d0 \ubcf4\ud638<\/em><br \/>\n<em>&#8211; \uc21c\ud658\uacbd\uc81c \uc804\ud658<\/em><br \/>\n<em>&#8211; \uc624\uc5fc \uc608\ubc29 \ubc0f \ud1b5\uc81c<\/em><br \/>\n<em>&#8211; \uc0dd\ubb3c\ub2e4\uc591\uc131 \ubc0f \uc0dd\ud0dc\uacc4 \ubcf4\ud638<\/em><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h4><strong>\ubbf8\uad6d\u00b7\uc720\ub7fd \uc5f0\ud569\u00b7\uc601\uad6d ESG \uacf5\uc2dc \uc81c\ub3c4 \uc694\uc57d \ube44\uad50<\/strong><\/h4>\n<ul>\n<li><strong>\uc801\uc6a9 \ubc94\uc704<br \/>\n<\/strong>&#8211; \ubbf8\uad6d(\uc5f0\ubc29): \uc0c1\uc7a5\uae30\uc5c5 \uc911\uc2ec, \uae30\ud6c4 \uad00\ub828 \uc815\ubcf4\uc5d0 \uad6d\ud55c<br \/>\n&#8211; \ubbf8\uad6d(\uce98\ub9ac\ud3ec\ub2c8\uc544): Scope 1~3 \ud3ec\ud568\ud55c \ud3ec\uad04\uc801 \ubc30\ucd9c\ub7c9 \uacf5\uc2dc \uc758\ubb34<br \/>\n&#8211; EU: \ub300\uae30\uc5c5\ubfd0 \uc544\ub2c8\ub77c \ube44EU \uae30\uc5c5\uc758 EU \uc790\ud68c\uc0ac\uae4c\uc9c0 \ud3ec\ud568<br \/>\n&#8211; \uc601\uad6d: \ub300\uae30\uc5c5 \uc911\uc2ec, \ud5a5\ud6c4 \ud655\ub300 \uc608\uc815<\/li>\n<li><strong>\uacf5\uc2dc \uc6d0\uce59<br \/>\n<\/strong>&#8211; \ubbf8\uad6d(\uc5f0\ubc29): \ub2e8\uc77c \uc911\ub300\uc131(materiality) \uc6d0\uce59 \u2192 \ud22c\uc790\uc790 \uc911\uc2ec<br \/>\n&#8211; \uce98\ub9ac\ud3ec\ub2c8\uc544: \uc815\ub7c9\uc801 \uacf5\uc2dc \uc694\uad6c, \uc911\ub300\uc131\uacfc \uad00\uacc4\uc5c6\uc774 \ub370\uc774\ud130 \uc81c\uacf5 \uc758\ubb34<br \/>\n&#8211; EU: \uc774\uc911 \uc911\ub300\uc131(Double Materiality) \uc801\uc6a9 \u2192 \uae30\uc5c5\uc758 ESG \uc601\ud5a5\uacfc ESG\uac00 \uae30\uc5c5\uc5d0 \ubbf8\uce58\ub294 \uc601\ud5a5 \ubaa8\ub450 \uacf5\uc2dc<br \/>\n&#8211; \uc601\uad6d: \uad6d\uc81c\uc9c0\uc18d\uac00\ub2a5\uc131\uae30\uc900\uc704\uc6d0\ud68c(ISSB) \uae30\uc900\uc5d0 \uc218\ub834\ud558\ub294 \ubc29\ud5a5<\/li>\n<li><strong>\uc678\ubd80 \uac80\uc99d<br \/>\n<\/strong>&#8211; \ubbf8\uad6d: \uc5f0\ubc29 \ucc28\uc6d0\uc5d0\uc11c\ub294 \ubbf8\uc815, \uce98\ub9ac\ud3ec\ub2c8\uc544\ub294 \ub2e8\uacc4\uc801 \ub3c4\uc785 \uc608\uc815<br \/>\n&#8211; EU: \uc678\ubd80 \uac10\uc0ac(Assurance) \uc758\ubb34\ud654<br \/>\n&#8211; \uc601\uad6d: \uc758\ubb34 \uc544\ub2d8, \ud5a5\ud6c4 \ub3c4\uc785 \uc5ec\ubd80 \uac80\ud1a0 \uc911<\/li>\n<li><strong>\uacf5\uc2dc \uc2dc\uc810<br \/>\n<\/strong>&#8211; \ubbf8\uad6d: \uc5f0\ubc29 \uaddc\uc815\uc740 \ud604\uc7ac \uc2dc\ud589 \uc911\ub2e8 \/ \uce98\ub9ac\ud3ec\ub2c8\uc544\ub294 2026~2027\ub144\ubd80\ud130 \ub2e8\uacc4\uc801 \uc2dc\ud589<br \/>\n&#8211; EU: 2025~2029\ub144 \uc0ac\uc774 \uae30\uc5c5 \uaddc\ubaa8\uc5d0 \ub530\ub77c \uc21c\ucc28 \uc2dc\ud589<br \/>\n&#8211; \uc601\uad6d: \ud604\uc7ac \uc5f0\ucc28\ubcf4\uace0\uc11c \ub0b4 \uae30\ud6c4 \uacf5\uc2dc \uc9c4\ud589 \uc911<\/li>\n<li><strong>\ubc95\uc801 \uac15\uc81c\uc131<br \/>\n<\/strong>&#8211; \ubbf8\uad6d: \uaddc\uc81c \ubd88\ud655\uc2e4\uc131 \ud07c (\ud2b9\ud788 \uc5f0\ubc29 \ucc28\uc6d0)<br \/>\n&#8211; EU: \ubc95\uc801 \uad6c\uc18d\ub825 \uac15\ud568, \uc704\ubc18 \uc2dc \uc81c\uc7ac \uac00\ub2a5<br \/>\n&#8211; \uc601\uad6d: \uc77c\ubd80 \uc758\ubb34\ud654\ub41c \ud56d\ubaa9 \uc874\uc7ac, \uc810\uc9c4\uc801 \ud655\ub300 \uc911<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h4><strong>\uacb0\ub860 \ubc0f \uc2dc\uc0ac\uc810<\/strong><\/h4>\n<p>\ubbf8\uad6d, EU, \uc601\uad6d \uac04 ESG \uacf5\uc2dc \uc81c\ub3c4\ub294 \uad6c\uc870, \uc801\uc6a9 \ub300\uc0c1, \ubcf4\uace0 \ub0b4\uc6a9, \ubc95\uc801 \uac15\uc81c\uc131 \ub4f1\uc5d0\uc11c \ud604\uaca9\ud55c \ucc28\uc774\ub97c \ubcf4\uc784. EU\ub294 \uac00\uc7a5 \uad11\ubc94\uc704\ud558\uace0 \uad6c\uc18d\ub825 \uc788\ub294 \uacf5\uc2dc \uc81c\ub3c4\ub97c \uc6b4\uc601\ud558\uace0 \uc788\uc73c\uba70, \ubbf8\uad6d\uc740 \uc81c\ub3c4\ud654 \ub2e8\uacc4\uc5d0\uc11c \uc815\uce58\u00b7\uc0ac\ubc95\uc801 \ub17c\ub780\uc5d0 \uc9c1\uba74\ud574 \uc788\uc74c. \uce98\ub9ac\ud3ec\ub2c8\uc544\ub294 \ubbf8\uad6d \ub0b4\uc5d0\uc11c \uac00\uc7a5 \uc9c4\ubcf4\uc801\uc778 ESG \uacf5\uc2dc \uc758\ubb34\ub97c \uc120\ub3c4\ud558\uace0 \uc788\uc74c.<\/p>\n<p>\uae00\ub85c\ubc8c \uae30\uc5c5\uc740 \uac01 \uc9c0\uc5ed\uc758 \uacf5\uc2dc \uc694\uac74\uc744 \uba85\ud655\ud788 \ud30c\uc545\ud558\uace0, \ub2e4\uc911 \uaddc\uc81c \ud658\uacbd\uc5d0 \ub300\uc751\ud560 \uc218 \uc788\ub294 \ub0b4\ubd80 \uccb4\uacc4\ub97c \ub9c8\ub828\ud574\uc57c \ud568. \ud2b9\ud788 Scope 3\uc640 \uac19\uc740 \ubcf5\uc7a1\ud55c \ud56d\ubaa9\uc758 \uacbd\uc6b0, \ub370\uc774\ud130 \uc218\uc9d1\uacfc \ubcf4\uace0 \uccb4\uacc4\uc758 \uc815\ud655\uc131\uc774 \uae30\uc5c5\uc758 \uaddc\uc81c \ub9ac\uc2a4\ud06c, \ud22c\uc790\uc790 \uc2e0\ub8b0, \ud3c9\ud310\uc5d0 \uc911\ub300\ud55c \uc601\ud5a5\uc744 \ubbf8\uce60 \uc218 \uc788\uc74c. \ub610\ud55c ESG \uacf5\uc2dc\ub294 \uc774\uc81c \ub2e8\uc21c\ud55c \ud22c\uba85\uc131 \ud655\ubcf4 \uc218\uc900\uc744 \ub118\uc5b4, \uc790\ubcf8\uc2dc\uc7a5 \ucc38\uc5ec, \uae00\ub85c\ubc8c \uacf5\uae09\ub9dd \uc9c4\uc785, \uace0\uac1d \uc720\uce58, \uae08\uc735\uae30\uad00\uc758 \ub9ac\uc2a4\ud06c \ud3c9\uac00 \ub4f1 \uacbd\uc601 \uc804\ubc18\uc5d0 \ubbf8\uce58\ub294 \uc601\ud5a5\ub825\uc774 \ucee4\uc9c0\uace0 \uc788\uc74c.<\/p>\n<p>ESG \uacf5\uc2dc\ub294 \uae30\uc5c5\uc758 \uc9c0\uc18d\uac00\ub2a5 \uc804\ub7b5, \uac00\uce58 \ud3c9\uac00, \ubc95\uc801 \uc758\ubb34\ub85c \uc778\uc2dd\ub418\uc5b4\uc57c \ud558\uba70, \uc774\uc5d0 \ub530\ub77c \ubc95\ub960 \uc790\ubb38 \ubc0f \ud68c\uacc4 \uc804\ubb38\uac00\uc758 \uc870\ub825 \ud558\uc5d0 \ud1b5\ud569\uc801 ESG \ubcf4\uace0 \uc804\ub7b5\uc744 \uad6c\ucd95\ud558\ub294 \uac83\uc774 \ud544\uc218\uc801\uc784. \ud2b9\ud788 EU \uacf5\uc2dc\uc5d0 \ud574\ub2f9\ud558\ub294 \uae00\ub85c\ubc8c \uae30\uc5c5\uc740 CSRD\u00b7CSDDD \ub300\uc751 \ub85c\ub4dc\ub9f5\uc744 \ub9c8\ub828\ud558\uace0, \ubbf8\uad6d\u00b7\uc601\uad6d\uacfc\uc758 \uae30\uc900 \ucc28\uc774\ub97c \uc815\ub9ac\ud55c \uba40\ud2f0\ud2b8\ub799 \ubcf4\uace0 \uccb4\uacc4\ub97c \ub3c4\uc785\ud558\ub294 \uac83\uc774 \ubc14\ub78c\uc9c1\ud568.<\/p>\n<p>(1\ub2ec\ub7ec=1462\uc6d0)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\ud3b8\uc9d1\uc790 \uc8fc: \ubcf8 \uae00\uc740 \uc804\ubbf8 \ubcc0\ud638\uc0ac\ud611\ud68c\uc9c0\uc5d0 \uac8c\uc7ac\ub41c The Transatlantic Divide in ESG Disclosure Requirements: Why This Matters to Global Businesses \ub97c \uc694\uc57d \uc815\ub9ac\ud55c \uac83\uc784. &nbsp; ESG \ubc0f ESG \uacf5\uc2dc\ub780? ESG\ub294 \ud658\uacbd(Environmental), \uc0ac\ud68c(Social), \uc9c0\ubc30\uad6c\uc870(Governance)\ub97c \uc758\ubbf8\ud558\uace0, \uae30\uc5c5\uc758 \uc9c0\uc18d\uac00\ub2a5\uc131\uacfc \uc0ac\ud68c\uc801 \ucc45\uc784 \uc218\uc900\uc744 \ud3c9\uac00\ud558\ub294 \ube44\uc7ac\ubb34\uc801 \uc9c0\ud45c\uc784. ESG \uacf5\uc2dc\ub294 \uae30\uc5c5\uc758 ESG \uc131\uacfc\uc640 \uc774\ub2c8\uc154\ud2f0\ube0c\uc5d0 \ub300\ud55c \uad6c\uccb4\uc801 \uc9c0\ud45c\ub97c \uc678\ubd80\uc5d0 \ubcf4\uace0\ud558\ub294 \ud589\uc704\ub85c \uae30\ud6c4 [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":20164,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[612,609,613,606,8],"tags":[549,3594,123,58,78],"class_list":{"0":"post-20150","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-usa","8":"category-analysis","9":"category-europe","10":"category-human","11":"category-compliance","12":"tag-esg","14":"tag-eu","15":"tag-58","16":"tag-78"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>[\uc2ec\uce35\ubd84\uc11d] \ubbf8\uad6d\u00b7EU\u00b7\uc601\uad6d\uc758 ESG \uc81c\ub3c4 \ube44\uad50\uc640 \uae30\uc5c5 \ub300\uc751 \uc804\ub7b5 SanctionLab<\/title>\n<meta name=\"description\" content=\"ESG\ub294 \ud658\uacbd(E), \uc0ac\ud68c(S), \uc9c0\ubc30\uad6c\uc870(G)\ub97c \uc758\ubbf8\ud558\uace0, \uae30\uc5c5\uc758 \uc9c0\uc18d\uac00\ub2a5\uc131\uacfc \uc0ac\ud68c\uc801 \ucc45\uc784 \uc218\uc900\uc744 \ud3c9\uac00\ud558\ub294 \ube44\uc7ac\ubb34\uc801 \uc9c0\ud45c\uc784. ESG \uacf5\uc2dc\ub294 \uae30\uc5c5\uc758 ESG \uc131\uacfc\uc640 \uc774\ub2c8\uc154\ud2f0\ube0c\uc5d0 \ub300\ud55c \uad6c\uccb4\uc801 \uc9c0\ud45c\ub97c \uc678\ubd80\uc5d0 \ubcf4\uace0\ud558\ub294 \ud589\uc704\ub85c \uae30\ud6c4 \uc704\ud5d8, \ud0c4\uc18c\ubc30\ucd9c, \uc790\uc6d0 \uc0ac\uc6a9\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.sanctionlab.com\/?p=20150\" \/>\n<meta property=\"og:locale\" content=\"ko_KR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[\uc2ec\uce35\ubd84\uc11d] \ubbf8\uad6d\u00b7EU\u00b7\uc601\uad6d\uc758 ESG \uc81c\ub3c4 \ube44\uad50\uc640 \uae30\uc5c5 \ub300\uc751 \uc804\ub7b5 SanctionLab\" \/>\n<meta property=\"og:description\" content=\"ESG\ub294 \ud658\uacbd(E), \uc0ac\ud68c(S), \uc9c0\ubc30\uad6c\uc870(G)\ub97c \uc758\ubbf8\ud558\uace0, \uae30\uc5c5\uc758 \uc9c0\uc18d\uac00\ub2a5\uc131\uacfc \uc0ac\ud68c\uc801 \ucc45\uc784 \uc218\uc900\uc744 \ud3c9\uac00\ud558\ub294 \ube44\uc7ac\ubb34\uc801 \uc9c0\ud45c\uc784. ESG \uacf5\uc2dc\ub294 \uae30\uc5c5\uc758 ESG \uc131\uacfc\uc640 \uc774\ub2c8\uc154\ud2f0\ube0c\uc5d0 \ub300\ud55c \uad6c\uccb4\uc801 \uc9c0\ud45c\ub97c \uc678\ubd80\uc5d0 \ubcf4\uace0\ud558\ub294 \ud589\uc704\ub85c \uae30\ud6c4 \uc704\ud5d8, \ud0c4\uc18c\ubc30\ucd9c, \uc790\uc6d0 \uc0ac\uc6a9\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.sanctionlab.com\/?p=20150\" \/>\n<meta property=\"og:site_name\" content=\"SanctionLab\" \/>\n<meta property=\"article:published_time\" content=\"2025-03-31T05:20:19+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-04-24T03:13:23+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.sanctionlab.com\/wp-content\/uploads\/2025\/03\/ESG-Freepik.webp\" \/>\n\t<meta property=\"og:image:width\" content=\"800\" \/>\n\t<meta property=\"og:image:height\" content=\"500\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/webp\" \/>\n<meta name=\"author\" content=\"\ud0dc\uc0c1\ucca0 \uc120\uc784 \ucee8\uc124\ud134\ud2b8 \ub274\uc695 \uc8fc \ubcc0\ud638\uc0ac\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\uae00\uc4f4\uc774\" \/>\n\t<meta name=\"twitter:data1\" content=\"\ud0dc\uc0c1\ucca0 \uc120\uc784 \ucee8\uc124\ud134\ud2b8 \ub274\uc695 \uc8fc \ubcc0\ud638\uc0ac\" \/>\n\t<meta name=\"twitter:label2\" content=\"\uc608\uc0c1 \ub418\ub294 \ud310\ub3c5 \uc2dc\uac04\" \/>\n\t<meta name=\"twitter:data2\" content=\"6\ubd84\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.sanctionlab.com\/?p=20150#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.sanctionlab.com\/?p=20150\"},\"author\":{\"name\":\"\ud0dc\uc0c1\ucca0 \uc120\uc784 \ucee8\uc124\ud134\ud2b8 \ub274\uc695 \uc8fc \ubcc0\ud638\uc0ac\",\"@id\":\"https:\/\/www.sanctionlab.com\/#\/schema\/person\/1dc3b901e48e8779cefb3ec5d483bd22\"},\"headline\":\"[\uc2ec\uce35\ubd84\uc11d] \ubbf8\uad6d\u00b7EU\u00b7\uc601\uad6d\uc758 ESG \uc81c\ub3c4 \ube44\uad50\uc640 \uae30\uc5c5 \ub300\uc751 \uc804\ub7b5\",\"datePublished\":\"2025-03-31T05:20:19+00:00\",\"dateModified\":\"2025-04-24T03:13:23+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.sanctionlab.com\/?p=20150\"},\"wordCount\":150,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/www.sanctionlab.com\/#organization\"},\"image\":{\"@id\":\"https:\/\/www.sanctionlab.com\/?p=20150#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.sanctionlab.com\/wp-content\/uploads\/2025\/03\/ESG-Freepik.webp\",\"keywords\":[\"ESG\",\"ESG\uacf5\uc2dc\uc81c\ub3c4\",\"EU\",\"\ubbf8\uad6d\",\"\uc601\uad6d\"],\"articleSection\":[\"\ubbf8\uad6d\u00b7\uce90\ub098\ub2e4\",\"\uc2ec\uce35\ubd84\uc11d\",\"\uc720\ub7fd\",\"\uc778\uad8c\",\"\ucef4\ud50c\ub77c\uc774\uc5b8\uc2a4\"],\"inLanguage\":\"ko-KR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/www.sanctionlab.com\/?p=20150#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.sanctionlab.com\/?p=20150\",\"url\":\"https:\/\/www.sanctionlab.com\/?p=20150\",\"name\":\"[\uc2ec\uce35\ubd84\uc11d] \ubbf8\uad6d\u00b7EU\u00b7\uc601\uad6d\uc758 ESG \uc81c\ub3c4 \ube44\uad50\uc640 \uae30\uc5c5 \ub300\uc751 \uc804\ub7b5 SanctionLab\",\"isPartOf\":{\"@id\":\"https:\/\/www.sanctionlab.com\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.sanctionlab.com\/?p=20150#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.sanctionlab.com\/?p=20150#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.sanctionlab.com\/wp-content\/uploads\/2025\/03\/ESG-Freepik.webp\",\"datePublished\":\"2025-03-31T05:20:19+00:00\",\"dateModified\":\"2025-04-24T03:13:23+00:00\",\"description\":\"ESG\ub294 \ud658\uacbd(E), \uc0ac\ud68c(S), \uc9c0\ubc30\uad6c\uc870(G)\ub97c \uc758\ubbf8\ud558\uace0, \uae30\uc5c5\uc758 \uc9c0\uc18d\uac00\ub2a5\uc131\uacfc \uc0ac\ud68c\uc801 \ucc45\uc784 \uc218\uc900\uc744 \ud3c9\uac00\ud558\ub294 \ube44\uc7ac\ubb34\uc801 \uc9c0\ud45c\uc784. ESG \uacf5\uc2dc\ub294 \uae30\uc5c5\uc758 ESG \uc131\uacfc\uc640 \uc774\ub2c8\uc154\ud2f0\ube0c\uc5d0 \ub300\ud55c \uad6c\uccb4\uc801 \uc9c0\ud45c\ub97c \uc678\ubd80\uc5d0 \ubcf4\uace0\ud558\ub294 \ud589\uc704\ub85c \uae30\ud6c4 \uc704\ud5d8, \ud0c4\uc18c\ubc30\ucd9c, \uc790\uc6d0 \uc0ac\uc6a9\",\"breadcrumb\":{\"@id\":\"https:\/\/www.sanctionlab.com\/?p=20150#breadcrumb\"},\"inLanguage\":\"ko-KR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.sanctionlab.com\/?p=20150\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"ko-KR\",\"@id\":\"https:\/\/www.sanctionlab.com\/?p=20150#primaryimage\",\"url\":\"https:\/\/www.sanctionlab.com\/wp-content\/uploads\/2025\/03\/ESG-Freepik.webp\",\"contentUrl\":\"https:\/\/www.sanctionlab.com\/wp-content\/uploads\/2025\/03\/ESG-Freepik.webp\",\"width\":800,\"height\":500,\"caption\":\"ESG \uc774\ubbf8\uc9c0\/FMT\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.sanctionlab.com\/?p=20150#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"\ud648\",\"item\":\"https:\/\/www.sanctionlab.com\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"[\uc2ec\uce35\ubd84\uc11d] \ubbf8\uad6d\u00b7EU\u00b7\uc601\uad6d\uc758 ESG \uc81c\ub3c4 \ube44\uad50\uc640 \uae30\uc5c5 \ub300\uc751 \uc804\ub7b5\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.sanctionlab.com\/#website\",\"url\":\"https:\/\/www.sanctionlab.com\/\",\"name\":\"SanctionLab\",\"description\":\"\uc0dd\ud06c\uc158\ub7a9\uc740 &#039;\uacbd\uc81c \uc548\ubcf4&#039; \uc815\ubcf4 \uc81c\uacf5 \uc2a4\ud0c0\ud2b8\uc5c5\uc785\ub2c8\ub2e4.\",\"publisher\":{\"@id\":\"https:\/\/www.sanctionlab.com\/#organization\"},\"alternateName\":\"\uc0dd\ud06c\uc158\ub7a9, \uc0dd\uc158\ub7a9, \uc81c\uc7ac\uc5f0\uad6c\uc18c\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.sanctionlab.com\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ko-KR\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.sanctionlab.com\/#organization\",\"name\":\"SanctionLab\",\"alternateName\":\"\uc0dd\ud06c\uc158\ub7a9\",\"url\":\"https:\/\/www.sanctionlab.com\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ko-KR\",\"@id\":\"https:\/\/www.sanctionlab.com\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.sanctionlab.com\/wp-content\/uploads\/2024\/05\/cropped-san-fav.png\",\"contentUrl\":\"https:\/\/www.sanctionlab.com\/wp-content\/uploads\/2024\/05\/cropped-san-fav.png\",\"width\":512,\"height\":512,\"caption\":\"SanctionLab\"},\"image\":{\"@id\":\"https:\/\/www.sanctionlab.com\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.sanctionlab.com\/#\/schema\/person\/1dc3b901e48e8779cefb3ec5d483bd22\",\"name\":\"\ud0dc\uc0c1\ucca0 \uc120\uc784 \ucee8\uc124\ud134\ud2b8 \ub274\uc695 \uc8fc \ubcc0\ud638\uc0ac\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ko-KR\",\"@id\":\"https:\/\/www.sanctionlab.com\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/4f4219c0867df931560618e2d1305207?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/4f4219c0867df931560618e2d1305207?s=96&d=mm&r=g\",\"caption\":\"\ud0dc\uc0c1\ucca0 \uc120\uc784 \ucee8\uc124\ud134\ud2b8 \ub274\uc695 \uc8fc \ubcc0\ud638\uc0ac\"},\"url\":\"https:\/\/www.sanctionlab.com\/?author=3\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"[\uc2ec\uce35\ubd84\uc11d] \ubbf8\uad6d\u00b7EU\u00b7\uc601\uad6d\uc758 ESG \uc81c\ub3c4 \ube44\uad50\uc640 \uae30\uc5c5 \ub300\uc751 \uc804\ub7b5 SanctionLab","description":"ESG\ub294 \ud658\uacbd(E), \uc0ac\ud68c(S), \uc9c0\ubc30\uad6c\uc870(G)\ub97c \uc758\ubbf8\ud558\uace0, \uae30\uc5c5\uc758 \uc9c0\uc18d\uac00\ub2a5\uc131\uacfc \uc0ac\ud68c\uc801 \ucc45\uc784 \uc218\uc900\uc744 \ud3c9\uac00\ud558\ub294 \ube44\uc7ac\ubb34\uc801 \uc9c0\ud45c\uc784. ESG \uacf5\uc2dc\ub294 \uae30\uc5c5\uc758 ESG \uc131\uacfc\uc640 \uc774\ub2c8\uc154\ud2f0\ube0c\uc5d0 \ub300\ud55c \uad6c\uccb4\uc801 \uc9c0\ud45c\ub97c \uc678\ubd80\uc5d0 \ubcf4\uace0\ud558\ub294 \ud589\uc704\ub85c \uae30\ud6c4 \uc704\ud5d8, \ud0c4\uc18c\ubc30\ucd9c, \uc790\uc6d0 \uc0ac\uc6a9","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.sanctionlab.com\/?p=20150","og_locale":"ko_KR","og_type":"article","og_title":"[\uc2ec\uce35\ubd84\uc11d] \ubbf8\uad6d\u00b7EU\u00b7\uc601\uad6d\uc758 ESG \uc81c\ub3c4 \ube44\uad50\uc640 \uae30\uc5c5 \ub300\uc751 \uc804\ub7b5 SanctionLab","og_description":"ESG\ub294 \ud658\uacbd(E), \uc0ac\ud68c(S), \uc9c0\ubc30\uad6c\uc870(G)\ub97c \uc758\ubbf8\ud558\uace0, \uae30\uc5c5\uc758 \uc9c0\uc18d\uac00\ub2a5\uc131\uacfc \uc0ac\ud68c\uc801 \ucc45\uc784 \uc218\uc900\uc744 \ud3c9\uac00\ud558\ub294 \ube44\uc7ac\ubb34\uc801 \uc9c0\ud45c\uc784. ESG \uacf5\uc2dc\ub294 \uae30\uc5c5\uc758 ESG \uc131\uacfc\uc640 \uc774\ub2c8\uc154\ud2f0\ube0c\uc5d0 \ub300\ud55c \uad6c\uccb4\uc801 \uc9c0\ud45c\ub97c \uc678\ubd80\uc5d0 \ubcf4\uace0\ud558\ub294 \ud589\uc704\ub85c \uae30\ud6c4 \uc704\ud5d8, \ud0c4\uc18c\ubc30\ucd9c, \uc790\uc6d0 \uc0ac\uc6a9","og_url":"https:\/\/www.sanctionlab.com\/?p=20150","og_site_name":"SanctionLab","article_published_time":"2025-03-31T05:20:19+00:00","article_modified_time":"2025-04-24T03:13:23+00:00","og_image":[{"width":800,"height":500,"url":"https:\/\/www.sanctionlab.com\/wp-content\/uploads\/2025\/03\/ESG-Freepik.webp","type":"image\/webp"}],"author":"\ud0dc\uc0c1\ucca0 \uc120\uc784 \ucee8\uc124\ud134\ud2b8 \ub274\uc695 \uc8fc \ubcc0\ud638\uc0ac","twitter_card":"summary_large_image","twitter_misc":{"\uae00\uc4f4\uc774":"\ud0dc\uc0c1\ucca0 \uc120\uc784 \ucee8\uc124\ud134\ud2b8 \ub274\uc695 \uc8fc \ubcc0\ud638\uc0ac","\uc608\uc0c1 \ub418\ub294 \ud310\ub3c5 \uc2dc\uac04":"6\ubd84"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.sanctionlab.com\/?p=20150#article","isPartOf":{"@id":"https:\/\/www.sanctionlab.com\/?p=20150"},"author":{"name":"\ud0dc\uc0c1\ucca0 \uc120\uc784 \ucee8\uc124\ud134\ud2b8 \ub274\uc695 \uc8fc \ubcc0\ud638\uc0ac","@id":"https:\/\/www.sanctionlab.com\/#\/schema\/person\/1dc3b901e48e8779cefb3ec5d483bd22"},"headline":"[\uc2ec\uce35\ubd84\uc11d] \ubbf8\uad6d\u00b7EU\u00b7\uc601\uad6d\uc758 ESG \uc81c\ub3c4 \ube44\uad50\uc640 \uae30\uc5c5 \ub300\uc751 \uc804\ub7b5","datePublished":"2025-03-31T05:20:19+00:00","dateModified":"2025-04-24T03:13:23+00:00","mainEntityOfPage":{"@id":"https:\/\/www.sanctionlab.com\/?p=20150"},"wordCount":150,"commentCount":0,"publisher":{"@id":"https:\/\/www.sanctionlab.com\/#organization"},"image":{"@id":"https:\/\/www.sanctionlab.com\/?p=20150#primaryimage"},"thumbnailUrl":"https:\/\/www.sanctionlab.com\/wp-content\/uploads\/2025\/03\/ESG-Freepik.webp","keywords":["ESG","ESG\uacf5\uc2dc\uc81c\ub3c4","EU","\ubbf8\uad6d","\uc601\uad6d"],"articleSection":["\ubbf8\uad6d\u00b7\uce90\ub098\ub2e4","\uc2ec\uce35\ubd84\uc11d","\uc720\ub7fd","\uc778\uad8c","\ucef4\ud50c\ub77c\uc774\uc5b8\uc2a4"],"inLanguage":"ko-KR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.sanctionlab.com\/?p=20150#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.sanctionlab.com\/?p=20150","url":"https:\/\/www.sanctionlab.com\/?p=20150","name":"[\uc2ec\uce35\ubd84\uc11d] \ubbf8\uad6d\u00b7EU\u00b7\uc601\uad6d\uc758 ESG \uc81c\ub3c4 \ube44\uad50\uc640 \uae30\uc5c5 \ub300\uc751 \uc804\ub7b5 SanctionLab","isPartOf":{"@id":"https:\/\/www.sanctionlab.com\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.sanctionlab.com\/?p=20150#primaryimage"},"image":{"@id":"https:\/\/www.sanctionlab.com\/?p=20150#primaryimage"},"thumbnailUrl":"https:\/\/www.sanctionlab.com\/wp-content\/uploads\/2025\/03\/ESG-Freepik.webp","datePublished":"2025-03-31T05:20:19+00:00","dateModified":"2025-04-24T03:13:23+00:00","description":"ESG\ub294 \ud658\uacbd(E), \uc0ac\ud68c(S), \uc9c0\ubc30\uad6c\uc870(G)\ub97c \uc758\ubbf8\ud558\uace0, \uae30\uc5c5\uc758 \uc9c0\uc18d\uac00\ub2a5\uc131\uacfc \uc0ac\ud68c\uc801 \ucc45\uc784 \uc218\uc900\uc744 \ud3c9\uac00\ud558\ub294 \ube44\uc7ac\ubb34\uc801 \uc9c0\ud45c\uc784. ESG \uacf5\uc2dc\ub294 \uae30\uc5c5\uc758 ESG \uc131\uacfc\uc640 \uc774\ub2c8\uc154\ud2f0\ube0c\uc5d0 \ub300\ud55c \uad6c\uccb4\uc801 \uc9c0\ud45c\ub97c \uc678\ubd80\uc5d0 \ubcf4\uace0\ud558\ub294 \ud589\uc704\ub85c \uae30\ud6c4 \uc704\ud5d8, \ud0c4\uc18c\ubc30\ucd9c, \uc790\uc6d0 \uc0ac\uc6a9","breadcrumb":{"@id":"https:\/\/www.sanctionlab.com\/?p=20150#breadcrumb"},"inLanguage":"ko-KR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.sanctionlab.com\/?p=20150"]}]},{"@type":"ImageObject","inLanguage":"ko-KR","@id":"https:\/\/www.sanctionlab.com\/?p=20150#primaryimage","url":"https:\/\/www.sanctionlab.com\/wp-content\/uploads\/2025\/03\/ESG-Freepik.webp","contentUrl":"https:\/\/www.sanctionlab.com\/wp-content\/uploads\/2025\/03\/ESG-Freepik.webp","width":800,"height":500,"caption":"ESG \uc774\ubbf8\uc9c0\/FMT"},{"@type":"BreadcrumbList","@id":"https:\/\/www.sanctionlab.com\/?p=20150#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"\ud648","item":"https:\/\/www.sanctionlab.com\/"},{"@type":"ListItem","position":2,"name":"[\uc2ec\uce35\ubd84\uc11d] \ubbf8\uad6d\u00b7EU\u00b7\uc601\uad6d\uc758 ESG \uc81c\ub3c4 \ube44\uad50\uc640 \uae30\uc5c5 \ub300\uc751 \uc804\ub7b5"}]},{"@type":"WebSite","@id":"https:\/\/www.sanctionlab.com\/#website","url":"https:\/\/www.sanctionlab.com\/","name":"SanctionLab","description":"\uc0dd\ud06c\uc158\ub7a9\uc740 &#039;\uacbd\uc81c \uc548\ubcf4&#039; \uc815\ubcf4 \uc81c\uacf5 \uc2a4\ud0c0\ud2b8\uc5c5\uc785\ub2c8\ub2e4.","publisher":{"@id":"https:\/\/www.sanctionlab.com\/#organization"},"alternateName":"\uc0dd\ud06c\uc158\ub7a9, \uc0dd\uc158\ub7a9, \uc81c\uc7ac\uc5f0\uad6c\uc18c","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.sanctionlab.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ko-KR"},{"@type":"Organization","@id":"https:\/\/www.sanctionlab.com\/#organization","name":"SanctionLab","alternateName":"\uc0dd\ud06c\uc158\ub7a9","url":"https:\/\/www.sanctionlab.com\/","logo":{"@type":"ImageObject","inLanguage":"ko-KR","@id":"https:\/\/www.sanctionlab.com\/#\/schema\/logo\/image\/","url":"https:\/\/www.sanctionlab.com\/wp-content\/uploads\/2024\/05\/cropped-san-fav.png","contentUrl":"https:\/\/www.sanctionlab.com\/wp-content\/uploads\/2024\/05\/cropped-san-fav.png","width":512,"height":512,"caption":"SanctionLab"},"image":{"@id":"https:\/\/www.sanctionlab.com\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.sanctionlab.com\/#\/schema\/person\/1dc3b901e48e8779cefb3ec5d483bd22","name":"\ud0dc\uc0c1\ucca0 \uc120\uc784 \ucee8\uc124\ud134\ud2b8 \ub274\uc695 \uc8fc \ubcc0\ud638\uc0ac","image":{"@type":"ImageObject","inLanguage":"ko-KR","@id":"https:\/\/www.sanctionlab.com\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/4f4219c0867df931560618e2d1305207?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/4f4219c0867df931560618e2d1305207?s=96&d=mm&r=g","caption":"\ud0dc\uc0c1\ucca0 \uc120\uc784 \ucee8\uc124\ud134\ud2b8 \ub274\uc695 \uc8fc \ubcc0\ud638\uc0ac"},"url":"https:\/\/www.sanctionlab.com\/?author=3"}]}},"_links":{"self":[{"href":"https:\/\/www.sanctionlab.com\/index.php?rest_route=\/wp\/v2\/posts\/20150","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.sanctionlab.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.sanctionlab.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.sanctionlab.com\/index.php?rest_route=\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.sanctionlab.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=20150"}],"version-history":[{"count":7,"href":"https:\/\/www.sanctionlab.com\/index.php?rest_route=\/wp\/v2\/posts\/20150\/revisions"}],"predecessor-version":[{"id":20363,"href":"https:\/\/www.sanctionlab.com\/index.php?rest_route=\/wp\/v2\/posts\/20150\/revisions\/20363"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.sanctionlab.com\/index.php?rest_route=\/wp\/v2\/media\/20164"}],"wp:attachment":[{"href":"https:\/\/www.sanctionlab.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=20150"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.sanctionlab.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=20150"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.sanctionlab.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=20150"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}