지속가능경영보고서 분석을 통해 살펴본 한국 기업의 지역사회 공헌 활동

초록

This study addresses the lack of academic research on Korean companies’ community activities by analyzing the publicly disclosed 2024 sustainability reports of 204 listed companies on the Korea Exchange, focusing on the Social (S) dimension of ESG and the factors influencing its evaluation. The results indicate that the S dimension accounts for a relatively large proportion of ESG activities in Korean companies, with occupational safety and supply chain partnership issues being the most frequently reported. To identify factors expected to influence the evaluation of local community contribution activities, regression analyses were conducted across five categories: strategic direction, management systems, activities, performance measurement, and reporting format. The results showed that the reporting format had the greatest impact on KCGS S scores, whereas the establishment of strategic direction and management systems did not have a significant effect, contrary to expectations. Cluster analysis further classified companies into four types: underdeveloped, strategy- focused, system-focused, and balanced. This study provides practical implications for sustainability report evaluation, emphasizing that how S-related content is presented and whether goals are explicitly specified are critical factors. It also presents the first Korean analysis of corporate community activities based on sustainability reports, highlighting the need for future industry-specific and longitudinal research.

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