HRM 관점의 ESG 평가 지표 비교분석 연구

Abstract

Recently, as the role of socially demanding companies has expanded, non-financial management activities of companies have emerged as major management evaluation indicators that can determine the existence of companies. However, although major domestic companies declare ESG management and establish various management strategies to cope with these social changes, the government or public institutions are still unable to present standardized or consistent ESG management evaluation indicators. Therefore, this study aims to present research topics and directions in terms of human resource management through the analysis of differences in domestic and foreign ESG evaluation indicators. To derive this, the importance of ESG management from the perspective of human resource management, the role of human resource management in ESG management, and ESG-related research trends were examined. Since then, the implications have been found through comparative analysis of evaluation indicators by representative ESG evaluation institutions at home and abroad, and research topics in terms of human resource management have been expanded based on recent changes in domestic ESG evaluation indicators. As a result of this study, first, human resource management is important in ESG management because human resource management indicators occupy a large proportion in ESG management evaluation, and most of the key indicators in ESG evaluation are linked to organizational culture. Second, the evaluation index of the ESG human resource management sector varies depending on the environment in which the company is facing and changes according to the situation of the times. Third, ESG research from a human resource management perspective can compare diffuse and convergent values between countries through differences in evaluation indicators at home and abroad, ESG management strategy establishment criteria, ESG evaluation and management performance, and Finally, in a broad sense, it should be expanded to research that can index a wide spectrum of human respect management, safety and health, power abuse in the workplace, conflict with MZ generation in the organization, leadership, and organizational culture.