기업의 사회적 책임 규범화에 대한 국제기준과 법적 과제

Abstract

In the late 20th century, Interest in ‘CSR’ has expanded as the economic environment of information and globalization has changed. Therefore, the expression corporate social responsibility is now becoming a familiar concept in our society. In fact, Related regulations are in place in various special laws, such as the Labor Standards Act, the Framework Act on Consumers, the Framework Act on Environmental Policy, the Industrial Development Act, and the Small and Medium Business Promotion Act. Some of these regulations may be assessed as legally mandated by reference to international standards. Various international standards by international organizations have been proposed for CSR, and procedures have been made to reflect them in national laws. However, it is also true that even the concept of corporate social responsibility itself is used in various ways. It is not easy to standardize CSR because there is a need to distinguish between parts of CSR activities that are essentially subject to corporate self-regulation and parts that are subject to enforcement by means of legal enforcement. In addition, even if CSR is normative and further legally mandated, it may not be common to all entities. In particular, in the case of Small and Medium-sized Enterprises, if CSR is standardized and enforced, it may be a huge burden in corporate management. Therefore, it may be reasonable to leave it to self-regulation. However, such self-regulation may result in weakening the competitiveness of the entity and in the interests of the community, including stakeholders. In spite of the positive aspects of CSR activities, in order to minimize the expected side effects, the types of CSR activities are divided into areas directly related to the interests of the community, and the importance of those interests is considered and regulated as a legal obligation. In addition, it is also necessary to take a resilient attitude to adjust the scope of the best practice considering the size of the company. In addition, there will be a need to come up with a mix of self-regulation and legal regulations in relation to CSR activities in areas where the interests of the community are not directly related or the size of those interests is insignificant. Above all, since the entity's perception or willingness is important in relation to CSR activities, it is necessary to design related systems in a way that provides drivers for the company to take the lead in implementing CSR activities.