ESG 경영의 실체와 집행에 관한 연구 : 항공사 기업을 중심으로
A Study on the Substance and Execution of ESG Management : Focusing on Airline Companies
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초록
본 연구는 한국, 미국, 싱가포르의 항공사를 대상으로 ESG 경영 활동의 특징을 조사했다. 세 항공사의 발간된 ESG 보고서를중점적으로 분석하여, 환경, 사회, 지배구조 영역에서의 차이를 식별하고, 각 항공사가 주요 정책으로 다루는 요인을 탐색했다. 이를 통해 국내 항공사의 ESG 활동 방향을 제시하고, ESG 도입과 실천의 촉진을 위한 시사점을 도출했다. 항공 운송 산업내 지속 가능성 보고서를 통해 국내외 항공사가 ESG 활동을 어떻게 수행하고 있는지, 설정한 목표와 방향성, 그리고 채택한방법 등을 확인하였다. 각 보고서의 연도별 변화와 각 항공사의 ESG 활동 사이의 공통점과 차이를 사례 분석을 통해살펴보았다. 연구 결과를 통해 각 항공사의 보고 방식과 정보 공개가 점차 진보하고 있으며, 연도별로 더 정확한 정보를제공하는 경향을 확인할 수 있었다. 그러나 기업은 여전히 지속 가능 보고서를 성과 보고서로 간주하는 경향이 있어 정보 은닉, 데이터 신뢰성, 약속 및 목표에 대한 커뮤니케이션의 불확실성이 존재한다는 점을 발견했다. 또한 항공사들이 탄소 중립 목표설정과 달성에 외부 도움을 받을 때 긍정적인 영향을 미칠 것으로 기대된다. 마지막으로 새로운 연료, 신기술, 그리고 친환경항공기의 도입과 직장 내 인권 보호 및 안전 등과 같은 변화가 점점 이루어지고 있지만, 기업은 이러한 활동을 객관적이고현실적으로 유지하며 보고하는 방식을 선택해야 한다.
Abstract
This study investigated the characteristics of ESG(Environmental, Social, Governance) management activities among three airlines in Korean, American, and Singapore Airlines. It focused on analyzing the published ESG reports of these three airlines, identifying differences in the areas of environment, society, and governance, and examining the key factors each airline prioritizes in its policies. Through this analysis, the direction of ESG activities among domestic airlines was highlighted, aiming to derive insights that promote the implementation and practice of ESG initiatives. By examining three sustainability reports within the aviation industry, we explored how both domestic and international airlines are executing their ESG activities, determining their set objectives, directions, and adopted methodologies. The commonalities and differences between each airline's ESG activities were scrutinized through a case-by-case analysis. The findings revealed a progression in the reporting methods and information disclosure of each airline, with a tendency towards providing more accurate information over the years. However, it was observed that companies still tend to consider sustainability reports as performance reports, leading to uncertainties in information transparency, data reliability, and communication regarding commitments and objectives. Moreover, it is anticipated that external assistance in setting long-term and medium-term goals, such as achieving carbon neutrality targets, will positively impact the actual tracking and attainment of these objectives by airlines. Furthermore, companies are projected to engage in numerous activities concerning ESG management, underscoring the importance of delivering these initiatives systematically and with reliability. While changes such as the introduction of new fuels, emerging technologies, and eco-friendly aircraft, as well as internal protections for human rights and safety, are gradually occurring, companies need to choose approaches that objectively and realistically maintain and report on these activities.
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