기후리스크 시대, 중소기업 ESG 공시 역량 강화와 기후 적응 정책 방향 제안

Abstract

Extreme weather events have deepened vulnerabilities across societies, particularly within financial systems. In response, countries worldwide are advancing mandatory sustainability disclosures based on ESG frameworks. This study analyzes domestic and international policy and market environments to evaluate the ESG disclosure capabilities and climate adaptation capacity of small and medium-sized enterprises. It empirically examines the relationship between the level of sustainability disclosure and performance, estimates the potential reduction of human and asset losses through climate adaptation investments, and benchmarks practical insights from practitioners in business field. Based on these analyses, the study proposes a policy transition from a carbon-reduction focused approach centered on climate adaptation, thereby contributing to the establishment of a virtuous cycle of sustainable finance and enhancing financial stability.