지속가능 경영 규범의 법제화에 관한 고찰 - 글로벌공급망을 중심으로 - = A Study on the Legislation of Standards for Sustainable Management - Focusing on the Global Supply Chain -

다국어 초록 (Multilingual Abstract)

While the spread of the global supply chain can have a positive effect on reducing costs and increasing productivity, negative aspects such as human rights and labor issues in the supply chain, environmental pollution issues, and fraudulent accounting are also emerging behind it. Problems within the supply chain may lead to international criticism, a corporate management crisis, and ultimately lead to a collapse of the entire supply chain. Recently, corporate stakeholders have required a high level of ESG management, and companies have established and implemented strategies and action plans for ESG management. As values such as environmental, social values, and sound governance are emphasized, ESG management in the supply chain is directly linked to the long-term survival and prosperity of companies.
Meanwhile, the EU and the United States have begun to regulate issues such as the environment, human rights, and labor within the global supply chain more strongly by legislating them rather than relying on corporate autonomy to manage ESG. The EU ‘Directive on Corporate Sustainability Due Diligence’, which govern issues across the supply chain, the ‘Dodd-Frank Act’ and the ‘Uyghur Forced Labor Prevention Act’, the ‘Inflation Reduction Act’ and the EU ‘Critical Raw Materials Act’, etc., which focus on human rights and labor, have been enacted and are currently in effect. Criticism has been raised against the EU and the US-centered ESG-related legislation that a new form of protectionism can seriously hinder international trade, but this ESG legislation will gradually spread in the future. Korea should also actively review the legislation of relevant laws with the legislation of ESG elements in the supply chain in the EU and the United States, and companies should also pay more attention to the management of the global supply chain. The value of the environment, human rights, and labor should be respected in the global supply chain, which is constantly evolving due to technological, economic, and social factors, and participants should be able to secure sustainability by coexisting with each other.