코참넷

ESG경영

국내 ESG 공시제도에 대한 기업 의견조사

2023.08.28

첨부파일
1. (8월28일자 조간) 국내 ESG 공시제도 기업의견조사....pdf

담당부서 ESG경영팀

<v:shapetype id="_x0000_t75" coordsize="21600,21600" o:spt="75" o:preferrelative="t" path="m@4@5l@4@11@9@11@9@5xe" filled="f" stroked="f"><v:stroke joinstyle="miter"><v:formulas><v:f eqn="if lineDrawn pixelLineWidth 0"><v:f eqn="sum @0 1 0"><v:f eqn="sum 0 0 @1"><v:f eqn="prod @2 1 2"><v:f eqn="prod @3 21600 pixelWidth"><v:f eqn="prod @3 21600 pixelHeight"><v:f eqn="sum @0 0 1"></v:f></v:f></v:f></v:f></v:f></v:f></v:f></v:formulas></v:stroke></v:shapetype> <p style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 32px; text-align: center; font-family: 나눔고딕; font-size: 16px;"><strong style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 19px;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 32px; font-family: 나눔고딕; font-size: 19px;">“대기업도 준비 힘들다... 국내기업 절반이상, ESG 의무공시 연기해야”<p style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 32px; font-family: 나눔고딕; font-size: 16px;"><strong style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;"> <span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 32px; font-family: 나눔고딕; font-size: 16px;">- 대한상의, 국내기업 100개사 조사... ‘의무공시 시기 연기하고 책임면제기간 설정’(56.0%) <span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 32px; font-family: 나눔고딕; font-size: 16px;">- 기업 53.0%, ESG 자율공시... 대부분 ‘외부기관 활용’(90.6%), ‘자체 전산시스템 보유’(14.0%) 불과 <span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 32px; font-family: 나눔고딕; font-size: 16px;">- ISSB 기준 도입 관련 : ‘SCOPE3 공시 의무 일정 늦춰야’(61.0%), ‘연결기준 공시 시기상조’(77.0%) <span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 32px; font-family: 나눔고딕; font-size: 16px;">- 정책과제 : ‘업종별 세부 지침 및 가이드라인 제공’(82.0%) ‘ESG 인력 양성 및 공급’ (57.0%) 등 <strong style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 32px; font-family: 나눔고딕; font-size: 16px;">[대기업 ESG 담당 A 임원] <span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 32px; font-family: 나눔고딕; font-size: 16px;">“구체적 가이드라인도 없고 표준 플랫폼도 없어 기업이 자체적으로 배출량을 측정하고 공시해야 하는 상황이다. 이래선 투자자들도 상호 비교가 불가능하고, 기업만 공시정보에 대한 모든 위험 부담을 지게 된다.” <span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 32px; font-family: 나눔고딕; font-size: 16px;"><strong style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;">[대기업 지주사 ESG 담당 B 실장]   <span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 32px; font-family: 나눔고딕; font-size: 16px;">“배출량을 측정하는 전사(全社)시스템을 갖추는 데만 3~4년이 소요된다. SCOPE 3 공시나 연결기준 SCOPE 1‧2 공시는 당장 불가능할 수밖에 없다.” <span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 32px; font-family: 나눔고딕; font-size: 16px;"><strong style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;">[중견기업 IR팀 C 담당자]   <span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 32px; font-family: 나눔고딕; font-size: 16px;">“내부 ESG 전문인력이 없어 외부전문기관을 활용하고 있는데 전문성과 신뢰도가 우려된다. 그럼에도 수요에 비해 공급이 부족해 컨설팅‧인증 비용이 부담스러운 현실이다.” <span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 32px; font-family: 나눔고딕; font-size: 16px;">2025년부터 자산 2조원 이상 기업들은 국내 ESG 공시가 의무화되지만 여전히 대기업들조차 공시 준비에 어려움을 겪고 있는 것으로 나타났다. <span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 32px; font-family: 나눔고딕; font-size: 16px;">대한상공회의소(회장 최태원)가 최근 국내기업 100개사 ESG 담당 임직원을 대상으로‘국내 ESG 공시제도에 대한 기업의견’을 조사한 결과, ‘ESG 공시 의무화 일정을 최소 1년 이상 연기하고, 일정 기간(2-3년) 책임 면제기간을 설정하는 것이 적정하다’는 응답이 56.0%로 절반 이상을 차지했다. <strong style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 32px; font-family: 나눔고딕; font-size: 16px;"><표1> ESG 공시 의무화 일정 관련 기업의견<table style="margin: 0px; padding: 0px; border: none; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; border-collapse: collapse; border-spacing: 0px; width: 785px; color: rgb(0, 0, 0); font-family: "Nanum Gothic"; font-size: 14px; table-layout: fixed;"><tbody style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;"><tr><td valign="middle" style="margin: 0px; padding: 2px 7px; border-width: 1px 1px 3px; border-style: solid solid double; border-color: rgb(0, 0, 0); border-image: initial; background: rgb(231, 244, 246); vertical-align: middle; width: 46px; height: 22px;"><p class="0" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; text-align: center; word-break: keep-all; line-height: 32px; font-family: 나눔고딕; font-size: 16px;">항목</td><td valign="middle" style="margin: 0px; padding: 2px 7px; border-width: 1px 1px 3px; border-style: solid solid double; border-color: rgb(0, 0, 0); border-image: initial; background: rgb(231, 244, 246); vertical-align: middle; width: 184px; height: 22px;"><p class="0" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; line-height: 32px; text-align: center; word-break: keep-all; font-family: 나눔고딕; font-size: 16px;">연기안 *</td><td valign="middle" style="margin: 0px; padding: 2px 7px; border-width: 1px 1px 3px; border-style: solid solid double; border-color: rgb(0, 0, 0); border-image: initial; background: rgb(231, 244, 246); vertical-align: middle; width: 211px; height: 22px;"><p class="0" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; line-height: 32px; text-align: center; word-break: keep-all; font-family: 나눔고딕; font-size: 16px;">기존안 **</td><td valign="middle" style="margin: 0px; padding: 2px 7px; border-width: 1px 1px 3px; border-style: solid solid double; border-color: rgb(0, 0, 0); border-image: initial; background: rgb(231, 244, 246); vertical-align: middle; width: 210px; height: 22px;"><p class="0" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; line-height: 32px; text-align: center; word-break: keep-all; font-family: 나눔고딕; font-size: 16px;">신규안 ***</td></tr><tr><td valign="middle" style="margin: 0px; padding: 2px 7px; border-width: 3px 1px 1px; border-style: double solid solid; border-color: rgb(0, 0, 0); border-image: initial; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: middle; width: 46px; height: 22px;"><p class="0" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; text-align: center; word-break: keep-all; line-height: 32px; font-family: 나눔고딕; font-size: 16px;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; letter-spacing: 0px; font-weight: bold; line-height: 32px; font-family: 나눔고딕; font-size: 16px;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 32px; font-family: 나눔고딕; font-size: 16px;">비율</td><td valign="middle" style="margin: 0px; padding: 2px 7px; border-width: 3px 1px 1px; border-style: double solid solid; border-color: rgb(0, 0, 0); border-image: initial; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: middle; width: 184px; height: 22px;"><p class="1" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 32px; font-family: 나눔고딕; font-size: 16px; text-align: center;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; letter-spacing: 0px; font-weight: bold; line-height: 32px; font-family: 나눔고딕; font-size: 16px;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 32px; font-family: 나눔고딕; font-size: 16px;">56.0%</td><td valign="middle" style="margin: 0px; padding: 2px 7px; border-width: 3px 1px 1px; border-style: double solid solid; border-color: rgb(0, 0, 0); border-image: initial; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: middle; width: 211px; height: 22px;"><p class="2" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 32px; font-family: 나눔고딕; font-size: 16px; text-align: center;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; letter-spacing: 0px; font-weight: bold; line-height: 32px; font-family: 나눔고딕; font-size: 16px;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 32px; font-family: 나눔고딕; font-size: 16px;">27.0%</td><td valign="middle" style="margin: 0px; padding: 2px 7px; border-width: 3px 1px 1px; border-style: double solid solid; border-color: rgb(0, 0, 0); border-image: initial; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: middle; width: 210px; height: 22px;"><p class="1" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 32px; font-family: 나눔고딕; font-size: 16px; text-align: center;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; letter-spacing: 0px; font-weight: bold; line-height: 32px; font-family: 나눔고딕; font-size: 16px;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 32px; font-family: 나눔고딕; font-size: 16px;">14.0%</td></tr></tbody></table><p style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 32px; font-family: 나눔고딕; font-size: 16px;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 32px; font-family: 나눔고딕; font-size: 16px;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 13px; line-height: 32px; font-family: 나눔고딕;">* 연기안 : ESG 공시 의무화 일정을 ’26년 이후로 연기하고 일정 기간(2-3년) 책임면제기간을 설정해야 <span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 13px; line-height: 32px; font-family: 나눔고딕;">** 기존안 : 자산 2조원 이상 기업은 ’25년부터, 나머지 상장사는 ’30년부터 의무화하고 코스닥 기업은 제외 <span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; font-size: 13px; line-height: 32px; font-family: 나눔고딕;">*** 신규안 : 자산 1조원 이상 기업도 ’27년부터로 앞당기고, 자산 5천억원 이상 코스닥 기업도 포함 <span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 32px; font-family: 나눔고딕; font-size: 16px;">책임면제기간은 배출량 측정과 검증에 필요한 명확한 기준이 마련되기 전까지 일정기간 동안 ESG 공시정보에 대한 기업 책임을 면제해주는 것을 의미한다. <span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 32px; font-family: 나눔고딕; font-size: 16px;">이어 ‘자산 2조원 이상 기업은 2025년, 나머지 상장사는 2030년부터 의무화하고 코스닥 기업은 제외하는 것이 적절하다’는 의견은 27.0%로 나타났으며, ‘자산 1조원 이상 기업은 2027년부터로 앞당기고, 자산 5천억원 이상 코스닥기업도 포함해야 한다’는 의견은 14.0%에 그쳤다. <‘기타’(3.0%)> <span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 32px; font-family: 나눔고딕; font-size: 16px;">  <strong style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 32px; font-family: 나눔고딕; font-size: 16px;">기업들, “ESG 공시 중요한 것 알지만(88.0%)... 외부 전문기관 도움 필수적(90.6%)” <span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 32px; font-family: 나눔고딕; font-size: 16px;">대다수의 기업들은 ‘ESG 공시는 중요하다’(88.0%)고 인식하고 있었다. <‘보통’(10.0%), ‘중요하지 않음’(2.0%)> ESG 공시가 중요한 이유로는 ‘이해관계자에 중요한 정보’(46.6%), ‘투자의사결정에 필요한 위험/기회 요인 파악’(30.7%) 등을 꼽았다. <‘기업의 ESG 성과 개선 유도’(12.5%), ‘비재무적 측면의 기업 성과 파악’(9.1%), 기타(1.1%)> <span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 32px; font-family: 나눔고딕; font-size: 16px;">조사결과 ‘현재 ESG 자율공시중’인 기업은 53.0%였으며, ‘준비중’인 기업은 26.0%, ‘ESG 공시를 준비하고 있지 않은 경우’는 21.0%로 집계됐다. 지속가능경영보고서로 대표되는 현행 ESG 자율공시는 의무공시와 달리 공시항목, 공시정보에 대한 책임 등에서 자유롭다는 차이점이 있다. <strong style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 32px; font-family: 나눔고딕; font-size: 16px;"><그림> ESG공시 투자비용<p style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 32px; font-family: 나눔고딕; font-size: 16px;"><img src="http://www.korcham.net/dext5editordata/2023/08/20230828_102138039_79630.png" title="" alt="" border="0" style="margin: 0px; padding: 0px; border: 0px solid; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; width: 229px; height: 179px;"> <span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 32px; font-family: 나눔고딕; font-size: 16px;">아울러 ESG 공시에 대한 준비는 아직 미흡한 것으로 드러났다. 현재 ESG 자율공시를 하고 있는 기업들 중 90.6%는 ‘외부전문기관을 활용하고 있다’고 응답했으며, ‘내부인력만으로 공시’하고 있는 곳은 9.4%에 그쳤다. 공시를 위한 자체 ESG 전산시스템을 보유하고 있는 기업도 14.0%에 불과했다. <‘준비중’(46.0%), ‘계획 없음’(32.0%), ‘기타’(8.0%)>  <span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 32px; font-family: 나눔고딕; font-size: 16px;">ESG 공시에 투자하는 비용은 ‘1억원 이상 2억원 미만’이 50.9%로 가장 높았고, ‘2억원 이상’도 28.3%에 달했다. <‘5천만원 이상 1억원 미만’(11.3%), ‘5천만원 미만’(9.5%)>  <span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 32px; font-family: 나눔고딕; font-size: 16px;">  <strong style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 32px; font-family: 나눔고딕; font-size: 16px;">SCOPE 3 배출량* 공시... “준비 안 됐다”(44.0%), “대기업도 측정하기 힘들어... 의무화 일정 미뤄야”(61.0%) <span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 32px; font-family: 나눔고딕; font-size: 16px;">SCOPE 3 온실가스 배출량과 관련해서도 기업들은 여력이 부족하다고 입을 모았다. 절반에 가까운 44.0%의 기업이 SCOPE 3 배출량을 ‘공시하고 있지 않다’고 답했다.‘현재 공시중’인 곳은 32.0%였고 ‘준비중’인 기업은 24.0%였다. <span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 32px; font-family: 나눔고딕; font-size: 16px;">* SCOPE 3 온실가스 배출량 : 사업장 외 협력사 등 가치사슬 전반에 걸친 온실가스 간접 배출량 <span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 32px; font-family: 나눔고딕; font-size: 16px;">조사에 참여한 절반 이상의 기업들은 ‘전체적인 일정을 늦춰야 한다’(61.0%)고 건의했다. 특히 대기업들은 ‘SCOPE 3 공시는 대기업도 현실적으로 힘든 상황’이라고 강조했다. ‘2027년부터 모든 항목 의무화’해야한다는 의견은 30.0%였고, ‘업종별로 부담되지 않는 2~3개 항목들부터 도입 후 차츰 확대하자’는 의견이 8.0%를 차지했다. <‘기타’(1.0%)> <strong style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 32px; font-family: 나눔고딕; font-size: 16px;"><표3> SCOPE 3 배출량 공시 의무화 일정 관련 기업의견<table style="margin: 0px; padding: 0px; border: none; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; border-collapse: collapse; border-spacing: 0px; width: 785px; color: rgb(0, 0, 0); font-family: "Nanum Gothic"; font-size: 14px; table-layout: fixed;"><tbody style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;"><tr><td valign="middle" style="margin: 0px; padding: 2px 7px; border-width: 1px 1px 3px; border-style: solid solid double; border-color: rgb(0, 0, 0); border-image: initial; background: rgb(231, 244, 246); vertical-align: middle; width: 46px; height: 27px;"><p class="0" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; text-align: center; word-break: keep-all; line-height: 32px; font-family: 나눔고딕; font-size: 16px;">항목</td><td valign="middle" style="margin: 0px; padding: 2px 7px; border-width: 1px 1px 3px; border-style: solid solid double; border-color: rgb(0, 0, 0); border-image: initial; background: rgb(231, 244, 246); vertical-align: middle; width: 176px; height: 27px;"><p class="0" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; line-height: 32px; text-align: center; word-break: keep-all; font-family: 나눔고딕; font-size: 16px;">전체 일정 충분한 연기</td><td valign="middle" style="margin: 0px; padding: 2px 7px; border-width: 1px 1px 3px; border-style: solid solid double; border-color: rgb(0, 0, 0); border-image: initial; background: rgb(231, 244, 246); vertical-align: middle; width: 211px; height: 27px;"><p class="0" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; line-height: 32px; text-align: center; word-break: keep-all; font-family: 나눔고딕; font-size: 16px;">’27 년부터 모든 항목 의무화</td><td valign="middle" style="margin: 0px; padding: 2px 7px; border-width: 1px 1px 3px; border-style: solid solid double; border-color: rgb(0, 0, 0); border-image: initial; background: rgb(231, 244, 246); vertical-align: middle; width: 214px; height: 27px;"><p class="0" style="margin: 0px; padding: 0px; border: 0px; background: transparent; vertical-align: baseline; line-height: 32px; text-align: center; word-break: keep-all; font-family: 나눔고딕; font-size: 16px;">’27 년부터 일부 항목 의무화</td></tr><tr><td valign="middle" style="margin: 0px; padding: 2px 7px; border-width: 3px 1px 1px; border-style: double solid solid; border-color: rgb(0, 0, 0); border-image: initial; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: middle; width: 46px; height: 22px;"><p class="0" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; text-align: center; word-break: keep-all; line-height: 32px; font-family: 나눔고딕; font-size: 16px;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; letter-spacing: 0px; font-weight: bold; line-height: 32px; font-family: 나눔고딕; font-size: 16px;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 32px; font-family: 나눔고딕; font-size: 16px;">비율</td><td valign="middle" style="margin: 0px; padding: 2px 7px; border-width: 3px 1px 1px; border-style: double solid solid; border-color: rgb(0, 0, 0); border-image: initial; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: middle; width: 176px; height: 22px;"><p class="1" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 32px; font-family: 나눔고딕; font-size: 16px; text-align: center;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; letter-spacing: 0px; font-weight: bold; line-height: 32px; font-family: 나눔고딕; font-size: 16px;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 32px; font-family: 나눔고딕; font-size: 16px;">61.0%</td><td valign="middle" style="margin: 0px; padding: 2px 7px; border-width: 3px 1px 1px; border-style: double solid solid; border-color: rgb(0, 0, 0); border-image: initial; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: middle; width: 211px; height: 22px;"><p class="2" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 32px; font-family: 나눔고딕; font-size: 16px; text-align: center;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; letter-spacing: 0px; font-weight: bold; line-height: 32px; font-family: 나눔고딕; font-size: 16px;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 32px; font-family: 나눔고딕; font-size: 16px;">30.0%</td><td valign="middle" style="margin: 0px; padding: 2px 7px; border-width: 3px 1px 1px; border-style: double solid solid; border-color: rgb(0, 0, 0); border-image: initial; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: middle; width: 214px; height: 22px;"><p class="1" style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 32px; font-family: 나눔고딕; font-size: 16px; text-align: center;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; letter-spacing: 0px; font-weight: bold; line-height: 32px; font-family: 나눔고딕; font-size: 16px;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 32px; font-family: 나눔고딕; font-size: 16px;">8.0%</td></tr></tbody></table><p style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 32px; font-family: 나눔고딕; font-size: 16px;"> <p style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 32px; font-family: 나눔고딕; font-size: 16px;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 32px; font-family: 나눔고딕; font-size: 16px;">  <strong style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 32px; font-family: 나눔고딕; font-size: 16px;">ISSB 기준 도입 관련... “국내상황 맞춰 완화 도입해야”(74.0%), “연결기준 공시 시기상조”(77.0%) <span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 32px; font-family: 나눔고딕; font-size: 16px;">ISSB공시기준을 바탕으로 국내 ESG 공시제도가 수립될 것으로 전망되는 가운데, ISSB 기준을 전면 도입하기보다 ‘국내 상황에 맞춰 기업 부담을 완화하는 방향으로 도입하자’는 의견이 74.0%로 우세했다. ‘상장사 대상으로 ISSB 기준을 전면 도입해야 한다’는 의견은 26.0%에 불과했다. <span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 32px; font-family: 나눔고딕; font-size: 16px;">특히 자회사‧종속회사 등 ESG 정보를 모두 포함해 공시하는 연결기준 공시에 대해 기업들은 큰 부담감을 토로했다. ‘개별회사 정보만 공시하고 추후 확대 검토해야’한다는 의견이 77.0%로 높게 나타나 ‘종속회사까지 모두 포함해 공시해야’한다는 의견(22.0%)보다 훨씬 많았다. <‘기타’(1.0%)> ISSB 공시기준에 포함된 기후리스크 시나리오 작성 항목도 ‘기업 자율에 맡겨 달라’는 응답이 65.0%를 차지했다. <‘시나리오 분석 국내도입 필요’(34.0%), ‘기타’(1.0%)> <span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 32px; font-family: 나눔고딕; font-size: 16px;">  <strong style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline;"><span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 32px; font-family: 나눔고딕; font-size: 16px;">애로사항 및 정책과제... “구체적 가이드라인 필요” “전문인력 양성 및 공급” 등 <span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 32px; font-family: 나눔고딕; font-size: 16px;">기업들은 ESG 공시 관련 애로사항으로 ‘협력업체 데이터 측정 및 취합 어려움’(63.0%)과 ‘구체적인 세부 가이드라인 미비’(60.0%)를 가장 많이 꼽았다. 이어 ‘내부 전문인력 부족’(52.0%), ‘외부 전문기관 활용에 따른 비용 부담’(46.0%), ‘공시 위한 IT/전문시스템 부재’(37.0%) 등 순이었다. <복수응답> <span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 32px; font-family: 나눔고딕; font-size: 16px;">ESG 공시 의무화를 위해 필요한 정책과제를 묻는 질문에도 역시 ‘업종별 ESG 공시 세부 지침 및 가이드라인 제공’(82.0%)이 첫손에 꼽혔다. 그밖에 기업들은 ‘ESG 전문인력 양성 및 공급’(57.0%), ‘내부인력 교육지원’(34.0%) 등 인력부족 문제 해결을 위한 과제를 주문했으며, ‘공시관련 컨설팅 비용 지원’(47.0%) 등의 의견도 나왔다. <복수응답> <span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 32px; font-family: 나눔고딕; font-size: 16px;">우태희 대한상의 상근부회장은 “ESG 공시 의무화는 우리 기업의 글로벌 경쟁력 향상을 위해 추진되어야 할 정책”이라며, “ESG 공시가 규제가 아닌 지속가능성장으로 이어지기 위해선 유예기간을 충분히 주고, 명확하고 간소한 기준을 제시해주어야 한다”고 말했다. <span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 32px; font-family: 나눔고딕; font-size: 16px;">□ 조사기간: 2023. 8. 7(월) ~ 8.14(월) (전화, 인터넷, 팩스조사) <span style="margin: 0px; padding: 0px; border: 0px; background-image: initial; background-position: initial; background-size: initial; background-repeat: initial; background-attachment: initial; background-origin: initial; background-clip: initial; vertical-align: baseline; line-height: 32px; font-family: 나눔고딕; font-size: 16px;">□ 조사대상: 국내 대기업 및 중견기업 100개사(대기업 59, 중견 41개사)

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