EU 공급망 실사 지침 대응 방안 비교 연구: 화학 산업 글로벌 기업과 국내 대기업 비교를 중심으로

Abstract

This study analyzes how Korean companies are responding to the EU Corporate Sustainability Due Diligence Directive (CSDDD), which was passed by the European Parliament in April 2024, and draws implications for future improvements. The research employed text mining techniques to analyze 2023 sustainability reports from nine Korean chemical companies and nine global chemical companies, along with quantitative evaluation using Sustainalytics’ ESG Risk Rating. The analysis revealed distinct differences in ESG management approaches between Korean and global companies. Korean companies primarily focus on field-oriented operational management, while global companies integrate ESG as a core element of corporate management through company-wide systems. Term frequency analysis showed that Korean companies frequently used keywords such as “management,” “safety,” and “environment,” while global companies emphasized “board,” “report,” and “performance.” N-gram analysis indicated that Korean companies centered on ‘supplier management,’ while global companies demonstrated board-centered integrated decision-making structures. Sustainalytics’ evaluation further confirmed that global companies generally implement more proactive ESG management. Based on these findings, the study suggests four key implications: ① Establishment of company-wide ESG management systems, ② Development of systematic due diligence regulations, ③ Creation of cooperative partnerships between large and small companies, and ④ Improvement of human rights management approaches.