기업의 기후･환경정보 공개에 관한 법적 과제

Abstract

Climate change is not an abstract future problem, but a reality that the government, businesses and the general public all have to overcome together. Businesses should actively respond to the climate crisis and environmental crisis, as they are the organizations that generate profits from society and the emission of greenhouse gases and pollutants. As climate change has emerged as a management risk and a factor affecting finance, companies need to respond strategically to climate change. Therefore, it is the responsibility of the business operator to minimize climate and environmental impacts and disclose relevant information in relation to its management activities to investors and the general public. In addition, as global asset managers are increasingly preparing for climate change and sustainability as investment standards and directions, the disclosure of climate and environmental information is a task for the survival and growth of companies. Since the Financial Stability Board announced its Recommendations of the Task Force on Climate-related Financial Disclosures, major economies such as the European Union, Britain and the United States have been stepping up disclosure of climate change-related information. On the other hand, in Korea, the disclosure of corporate climate and environmental information tends to be perceived as a voluntary and moral responsibility of the company, and the system has yet to be established. Therefore, this paper has expanded the scope of discussion rather than the release of environmental information that has been dealt with in traditional environmental law, thus making the disclosure of information related to climate change the main subject of research. In order to promote the disclosure of climate and environmental information, it was proposed to clarify the responsibility for disclosure of climate and environmental information of enterprises, to expand the scope and items of information disclosure, and to make it mandatory for companies to record climate and environmental information in their business reports.