{"id":7699,"date":"2026-09-11T18:43:07","date_gmt":"2026-09-11T09:43:07","guid":{"rendered":"https:\/\/gygwangyalaw.com\/?p=7699"},"modified":"2026-09-11T19:08:28","modified_gmt":"2026-09-11T10:08:28","slug":"ebn-%ec%b9%bc%eb%9f%bc-esg-%ea%b3%b5%ec%8b%9c-%ec%9d%98%eb%ac%b4%ed%99%94-%ec%8b%9c%eb%8c%80-%ea%b2%bd%ec%98%81%ec%a7%84%ec%9d%98-%eb%b2%95%ec%a0%81-%ec%b1%85%ec%9e%84%ea%b3%bc-%ea%b1%b0%eb%b2%84","status":"publish","type":"post","link":"https:\/\/gygwangyalaw.com\/?p=7699","title":{"rendered":"[EBN \uce7c\ub7fc] ESG \uacf5\uc2dc \uc758\ubb34\ud654 \uc2dc\ub300, \uacbd\uc601\uc9c4\uc758 \ubc95\uc801 \ucc45\uc784\uacfc \uac70\ubc84\ub10c\uc2a4 \uacfc\uc81c-\uae40\uc131\uc218 \ubc95\ub960\uc0ac\ubb34\uc18c GY\uad11\uc57c \ub300\ud45c\ubcc0\ud638\uc0ac"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>ESG \uacf5\uc2dc, \ub2e8\uc21c\ud55c \ud64d\ubcf4\ub97c \ub118\uc5b4 \uacbd\uc601\uc9c4\uc758 \ubc95\uc801 \ucc45\uc784(Legal Liability)\uc73c\ub85c<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\uc6d0\ubb38 \ucd9c\ucc98:<\/strong> <a href=\"https:\/\/www.ebn.co.kr\/news\/articleView.html?idxno=1722302\" target=\"_blank\" rel=\"noopener\">[EBN \uce7c\ub7fc] ESG \uacf5\uc2dc \uc758\ubb34\ud654 \uc2dc\ub300, \uacbd\uc601\uc9c4\uc758 \ubc95\uc801 \ucc45\uc784\uacfc \uac70\ubc84\ub10c\uc2a4 \uacfc\uc81c<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\uacfc\uac70 \uae30\uc5c5\uc758 ESG \ubcf4\uace0\uc11c\ub294 \uce5c\ud658\uacbd \uc774\ubbf8\uc9c0\uc640 \uc0ac\ud68c\uacf5\ud5cc\uc744 \uc54c\ub9ac\ub294 \uc790\uc728\uc801 \ud64d\ubcf4 \ucc45\uc790\uc5d0 \uba38\ubb3c\ub800\uc73c\ub098, \uae00\ub85c\ubc8c \uacf5\uc2dc \uae30\uc900(ISSB, CSRD) \ub3c4\uc785\uacfc \uad6d\ub0b4 \uc790\ubcf8\uc2dc\uc7a5\ubc95 \uac1c\ud3b8\uc73c\ub85c \uc778\ud574 &#8216;\uc7ac\ubb34\uc81c\ud45c \uc218\uc900\uc758 \ubc95\uc801 \uacf5\uc2dc&#8217;\ub85c \uaca9\uc0c1\ub418\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uc774\uc5d0 \ub530\ub77c \ubd80\uc2e4 \uacf5\uc2dc \ubc1c\uc0dd \uc2dc \uacbd\uc601\uc9c4\uc774 \uc9c1\uba74\ud558\uac8c \ub420 \uc0ac\ubc95\uc801 \ub9ac\uc2a4\ud06c\ub97c \ubd84\uc11d\ud558\uace0, \uae30\uc5c5 \uac70\ubc84\ub10c\uc2a4 \ucc28\uc6d0\uc758 \uc120\uc81c\uc801 \ub300\uc751 \uc804\ub7b5\uc744 \uc81c\uc2dc\ud569\ub2c8\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\ube44\uc7ac\ubb34 \uc815\ubcf4 \uc624\ub958\uc5d0 \ub530\ub978 \uc0ac\ubc95\uc801 \ucc45\uc784 \ubcf8\uaca9\ud654:<\/strong>\uc628\uc2e4\uac00\uc2a4 \ubc30\ucd9c\ub7c9(Scope 1, 2, 3), \uacf5\uae09\ub9dd \uc2e4\uc0ac \ub4f1 \ube44\uc7ac\ubb34\uc801 \uc218\uce58\uc5d0 \ud5c8\uc704 \uae30\uc7ac\ub098 \uc911\ub300\ud55c \ub204\ub77d\uc774 \uc788\uc744 \uacbd\uc6b0 \uc790\ubcf8\uc2dc\uc7a5\ubc95\uc0c1 \uc81c\uc7ac\ub294 \ubb3c\ub860 \uc0c1\ubc95\uc0c1 \uc774\uc0ac\uc758 \uc120\uad00\uc8fc\uc758\uc758\ubb34 \uc704\ubc18\uc73c\ub85c \uc778\ud55c <strong>\uc8fc\uc8fc\ub300\ud45c\uc18c\uc1a1<\/strong> \ub300\uc0c1\uc774 \ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\uad6c\uccb4\ud654\ub418\ub294 \uae00\ub85c\ubc8c \uc0ac\ubc95 \ub9ac\uc2a4\ud06c:<\/strong>\n<ul class=\"wp-block-list\">\n<li><strong>\uc601\uad6d \uc178 \uc0ac\uac74:<\/strong> \uae30\ud6c4\ubcc0\ud654 \uac10\ucd95 \uc804\ub7b5 \ubbf8\ud761\uc744 \uc774\uc720\ub85c \uc774\uc0ac\uc9c4 \uac1c\uc778\uc744 \uc0c1\ub300\ub85c \uc81c\uae30\ub41c \uc8fc\uc8fc\ub300\ud45c\uc18c\uc1a1 \uc120\ub840.<\/li>\n\n\n\n<li><strong>\ubbf8\uad6d SEC \uc81c\uc7ac:<\/strong> \uc65c\uace1\ub41c \ud658\uacbd\u00b7\uc548\uc804 \uc815\ubcf4\ub97c \ubcf4\uace0\uc11c\uc5d0 \uae30\uc7ac\ud55c \ube0c\ub77c\uc9c8 \ubc1c\ub808(Vale SA) \uc0ac\uc5d0 5,590\ub9cc \ub2ec\ub7ec \uaddc\ubaa8\uc758 \uacfc\uc9d5\uae08 \ubd80\uacfc \ud569\uc758 \ub4f1 \uac15\ub825\ud55c \uc9d1\ud589 \ucd94\uc138.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\uae30\uc5c5\uc758 \uc120\uc81c\uc801 \ub300\uc751 \ubc0f \ub0b4\ubd80\ud1b5\uc81c\uc2dc\uc2a4\ud15c \uad6c\ucd95:<\/strong>\n<ul class=\"wp-block-list\">\n<li><strong>\ub0b4\ubd80\ud68c\uacc4\uad00\ub9ac\uc81c\ub3c4 \uc218\uc900\uc758 \uc2dc\uc2a4\ud15c \ud3b8\uc785:<\/strong> \ube44\uc815\ud615 ESG \ub370\uc774\ud130\uc758 \uc790\uc758\uc801 \ucde8\ud569\uc744 \uc9c0\uc591\ud558\uace0, \uc81c3\uc790 \uc678\ubd80 \uac80\uc99d \ubc0f \uc0ac\uc804 <strong>\ubc95\ub960 \uc2e4\uc0ac(Legal Due Diligence)<\/strong> \uccb4\uacc4\ub97c \ud45c\uc900\ud654\ud574\uc57c \ud569\ub2c8\ub2e4.<\/li>\n\n\n\n<li><strong>\uacbd\uc601\ud310\ub2e8\uc758 \uc6d0\uce59(Business Judgment Rule) \ud655\ubcf4:<\/strong> \uccb4\uacc4\uc801 \uc0ac\uc804 \uac80\ud1a0 \uae30\ub85d\uc744 \ub0a8\uaca8 \ud5a5\ud6c4 \uacf5\uc2dc \uc624\ub958 \ubc1c\uc0dd \uc2dc \uc774\uc0ac\uc758 \uace0\uc758\u00b7\uc911\uacfc\uc2e4 \ucc45\uc784\uc744 \ubc29\uc5b4\ud574\uc57c \ud569\ub2c8\ub2e4.<\/li>\n\n\n\n<li><strong>\uc774\uc0ac\ud68c \ub0b4 ESG \uc704\uc6d0\ud68c\uc758 \uc2e4\uc9c8\ud654:<\/strong> \ub2e8\uc21c \uc0ac\ud6c4 \ubcf4\uace0\ub97c \ub118\uc5b4, \uc911\uc694 \ub370\uc774\ud130\uc640 \ub9ac\uc2a4\ud06c \uc601\ud5a5\uc744 \uc0ac\uc804\uc5d0 \uc2ec\uc758\u00b7\uc758\uacb0\ud558\ub294 \uc2e4\uc9c8\uc801 \uac70\ubc84\ub10c\uc2a4\ub97c \ud655\ub9bd\ud574\uc57c \ud569\ub2c8\ub2e4.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>GY\uad11\uc57c\uc758 \uc81c\uc5b8<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\uc774\uc81c ESG\ub294 \ub2e8\uc21c\ud55c \ub9c8\ucf00\ud305\uc774\ub098 \ube0c\ub79c\ub4dc \uc120\uc5b8\uc758 \uc601\uc5ed\uc774 \uc544\ub2cc, \uc5c4\uaca9\ud55c \ubc95\ub960 \ucef4\ud50c\ub77c\uc774\uc5b8\uc2a4(Legal Compliance)\uc758 \ubb38\uc81c\uc785\ub2c8\ub2e4. \ubc95\ub960\uc0ac\ubb34\uc18c GY\uad11\uc57c\ub294 \uae30\uc5c5\ub4e4\uc774 \ubcc0\ud654\ud558\ub294 \uaddc\uc81c \ud658\uacbd \uc18d\uc5d0\uc11c \uc0ac\ubc95\uc801 \ub9ac\uc2a4\ud06c\ub97c \uc0ac\uc804\uc5d0 \ucc28\ub2e8\ud558\uace0 \ud22c\uba85\ud55c \uc9c0\ubc30\uad6c\uc870\ub97c \ud655\ub9bd\ud560 \uc218 \uc788\ub3c4\ub85d \uc804\ubb38\uc801\uc778 \ubc95\ub960 \uc790\ubb38\uc744 \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"641\" src=\"https:\/\/gygwangyalaw.com\/wp-content\/uploads\/2026\/09\/ESG\u3141-1024x641.jpg\" alt=\"\" class=\"wp-image-7766\" srcset=\"https:\/\/gygwangyalaw.com\/wp-content\/uploads\/2026\/09\/ESG\u3141-1024x641.jpg 1024w, https:\/\/gygwangyalaw.com\/wp-content\/uploads\/2026\/09\/ESG\u3141-300x188.jpg 300w, https:\/\/gygwangyalaw.com\/wp-content\/uploads\/2026\/09\/ESG\u3141-767x480.jpg 767w, https:\/\/gygwangyalaw.com\/wp-content\/uploads\/2026\/09\/ESG\u3141.jpg 1234w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>ESG \uacf5\uc2dc, \ub2e8\uc21c\ud55c \ud64d\ubcf4\ub97c \ub118\uc5b4 \uacbd\uc601\uc9c4\uc758 \ubc95\uc801 \ucc45\uc784(Legal Liability)\uc73c\ub85c \uc6d0\ubb38 \ucd9c\ucc98: [EBN \uce7c\ub7fc] ESG \uacf5\uc2dc \uc758\ubb34\ud654 \uc2dc\ub300, \uacbd\uc601\uc9c4\uc758 \ubc95\uc801 \ucc45\uc784\uacfc 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