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국내 수출기업의 ESG 규제 대응현황과 정책과제 조사

2024.03.27

담당부서 ESG경영팀

<p style="line-height: 200%; text-align: center; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><strong style="font-size: 16pt;"><span style="font-size: 16pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">ESG 수출규제 밀려오는데.... 국내기업 대응수준은 역부족</span></strong></p><p style="line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><strong style="font-size: 12pt;"><br style="font-size: 12pt;"><span style="font-size: 14pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">- 상의, 국내 수출기업 205개사 조사... ESG 수출규제 ‘인식수준’은 42점, ‘대응수준’은 34점</span><br style="font-size: 14pt;"><span style="font-size: 14pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">- 규제부담은 ‘탄소국경조정제도(CBAM)’(48.3%) > ‘공급망 지속가능성 실사’(23.9%) > ‘포장재법’(12.2%) 順</span><br style="font-size: 14pt;"><span style="font-size: 14pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">- 공급망 실사 ‘시행하지 않음’(81.4%), 해외소재 협력사 실사 관리 ‘대응하지 못하고 있음’(67.9%) </span><br style="font-size: 14pt;"><span style="font-size: 14pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">- 규제대응 위한 비용 부담 커(53.7%), ‘교육‧가이드라인 제공’(52.7%) 등 정책지원 요청</span></strong><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"> </span><br style="font-size: 12pt;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"> </span><br style="font-size: 12pt;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"> 최근 EU에서 ESG 수출규제가 확대되고 있는 가운데 국내기업들의 규제 인식 및 대응 수준이 크게 미흡하다는 조사결과가 나왔다. </span><br style="font-size: 12pt;"><br style="font-size: 12pt;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"> 대한상공회의소(회장 최태원)가 최근 국내 수출기업 205개사를 대상으로‘국내 수출기업의 ESG 규제 대응현황과 정책과제’를 조사한 결과, 6개 주요 ESG 수출규제에 대한 인식 수준은 100점 만점에‘42점’, 대응수준은‘34점’으로 전반적으로 낮게 나타났다. </span><br style="font-size: 12pt;"><br style="font-size: 12pt;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"> ESG 수출규제에 대한 인식은 ‘전혀 모름’으로 응답한 경우 0점, ‘매우 잘 알고 있음’으로 응답한 경우를 100점 만점으로 환산하고, 대응수준의 경우 ‘전혀 대응하지 못하고 있음’으로 응답한 경우를 0점, ‘매우 잘 대응하고 있음’으로 응답한 경우를 100점 만점으로 환산해 도출했다. </span><br style="font-size: 12pt;"><br style="font-size: 12pt;"><strong><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><표> 국내 수출기업의 주요 ESG 수출규제에 대한 인식 및 대응수준</span></strong></p><table style="border-collapse:collapse;table-layout:fixed;border-top:none;border-left:none;border-bottom:none;border-right:none;"><tbody><tr><td rowspan="2" style="width: 309px; height: 50px; padding: 1.41pt 5.1pt; border-top: 1px solid rgb(0, 0, 0); border-left: none; border-bottom: 3px double rgb(0, 0, 0); border-right: 1px solid rgb(0, 0, 0); background: rgb(231, 244, 246);" valign="middle"><p class="0" style="line-height: 200%; text-align: center; word-break: keep-all; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">구분</span></span></p></td><td colspan="4" style="width: 165px; height: 25px; padding: 1.41pt 5.1pt; border-width: 1px 1px 3px; border-style: solid solid double; border-color: rgb(0, 0, 0); background: rgb(231, 244, 246);" valign="middle"><p class="0" style="line-height: 200%; text-align: center; word-break: keep-all; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">인식수준</span></span><span style="letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">(</span></span><span style="letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">점</span></span><span style="letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">)</span></span></p></td><td colspan="4" style="width: 165px; height: 25px; padding: 1.41pt 5.1pt; border-top: 1px solid rgb(0, 0, 0); border-left: 1px solid rgb(0, 0, 0); border-bottom: 3px double rgb(0, 0, 0); border-right: none; background: rgb(231, 244, 246);" valign="middle"><p class="0" style="line-height: 200%; text-align: center; word-break: keep-all; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">대응수준</span></span><span style="letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">(</span></span><span style="letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">점</span></span><span style="letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">) </span></span></p></td></tr><tr><td style="width: 41px; height: 25px; padding: 1.41pt 5.1pt; border-width: 3px 1px; border-style: double solid; border-color: rgb(0, 0, 0); background: rgb(251, 250, 247);" valign="middle"><p class="0" style="line-height: 200%; text-align: center; word-break: keep-all; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">전체</span></span></p></td><td style="width: 41px; height: 25px; padding: 1.41pt 5.1pt; border-width: 3px 1px; border-style: double solid; border-color: rgb(0, 0, 0); background: rgb(251, 250, 247);" valign="middle"><p class="0" style="line-height: 200%; text-align: center; word-break: keep-all; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">대</span></span></p></td><td style="width: 41px; height: 25px; padding: 1.41pt 5.1pt; border-width: 3px 1px; border-style: double solid; border-color: rgb(0, 0, 0); background: rgb(251, 250, 247);" valign="middle"><p class="0" style="line-height: 200%; text-align: center; word-break: keep-all; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">중견</span></span></p></td><td style="width: 41px; height: 25px; padding: 1.41pt 5.1pt; border-width: 3px 1px; border-style: double solid; border-color: rgb(0, 0, 0); background: rgb(251, 250, 247);" valign="middle"><p class="0" style="line-height: 200%; text-align: center; word-break: keep-all; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">중소</span></span></p></td><td style="width: 41px; height: 25px; padding: 1.41pt 5.1pt; border-width: 3px 1px; border-style: double solid; border-color: rgb(0, 0, 0); background: rgb(251, 250, 247);" valign="middle"><p class="0" style="line-height: 200%; text-align: center; word-break: keep-all; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">전체</span></span></p></td><td style="width: 41px; height: 25px; padding: 1.41pt 5.1pt; border-width: 3px 1px; border-style: double solid; border-color: rgb(0, 0, 0); background: rgb(251, 250, 247);" valign="middle"><p class="0" style="line-height: 200%; text-align: center; word-break: keep-all; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">대</span></span></p></td><td style="width: 41px; height: 25px; padding: 1.41pt 5.1pt; border-width: 3px 1px; border-style: double solid; border-color: rgb(0, 0, 0); background: rgb(251, 250, 247);" valign="middle"><p class="0" style="line-height: 200%; text-align: center; word-break: keep-all; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">중견</span></span></p></td><td style="width: 41px; height: 25px; padding: 1.41pt 5.1pt; border-top: 3px double rgb(0, 0, 0); border-left: 1px solid rgb(0, 0, 0); border-bottom: 3px double rgb(0, 0, 0); border-right: none; background: rgb(251, 250, 247);" valign="middle"><p class="0" style="line-height: 200%; text-align: center; word-break: keep-all; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">중소</span></span></p></td></tr><tr><td style="width: 309px; height: 25px; padding: 1.41pt 5.1pt; border-top: 3px double rgb(0, 0, 0); border-left: none; border-bottom: 2px solid rgb(0, 0, 0); border-right: 1px solid rgb(0, 0, 0);" valign="middle"><p class="1" style="line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">탄소국경조정제도</span></span><span style="letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">(CBAM)</span></span></p></td><td style="width: 41px; height: 25px; padding: 1.41pt 5.1pt; border-width: 3px 1px 2px; border-style: double solid solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="2" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">55</span></span></p></td><td style="width: 41px; height: 25px; padding: 1.41pt 5.1pt; border-width: 3px 1px 2px; border-style: double solid solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="2" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -0.5pt; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">60</span></span></p></td><td style="width: 41px; height: 25px; padding: 1.41pt 5.1pt; border-width: 3px 1px 2px; border-style: double solid solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="2" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -0.5pt; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">57</span></span></p></td><td style="width: 41px; height: 25px; padding: 1.41pt 5.1pt; border-width: 3px 1px 2px; border-style: double solid solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="2" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -0.5pt; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">53</span></span></p></td><td style="width: 41px; height: 25px; padding: 1.41pt 5.1pt; border-width: 3px 1px 2px; border-style: double solid solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="3" style="line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">35</span></span></p></td><td style="width: 41px; height: 25px; padding: 1.41pt 5.1pt; border-width: 3px 1px 2px; border-style: double solid solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="2" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -0.5pt; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">53</span></span></p></td><td style="width: 41px; height: 25px; padding: 1.41pt 5.1pt; border-width: 3px 1px 2px; border-style: double solid solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="2" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -0.5pt; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">37</span></span></p></td><td style="width: 41px; height: 25px; padding: 1.41pt 5.1pt; border-top: 3px double rgb(0, 0, 0); border-left: 1px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0); border-right: none;" valign="middle"><p class="2" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -0.5pt; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">32</span></span></p></td></tr><tr><td style="width: 309px; height: 25px; padding: 1.41pt 5.1pt; border-top: 2px solid rgb(0, 0, 0); border-left: none; border-bottom: 2px solid rgb(0, 0, 0); border-right: 1px solid rgb(0, 0, 0); background: rgb(242, 242, 242);" valign="middle"><p class="1" style="line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">공급망지속가능성 실사지침</span></span><span style="letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">(EU CSDDD)</span></span></p></td><td style="width: 41px; height: 25px; padding: 1.41pt 5.1pt; border-width: 2px 1px; border-style: solid; border-color: rgb(0, 0, 0); background: rgb(242, 242, 242);" valign="middle"><p class="2" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">44</span></span></p></td><td style="width: 41px; height: 25px; padding: 1.41pt 5.1pt; border-width: 2px 1px; border-style: solid; border-color: rgb(0, 0, 0); background: rgb(242, 242, 242);" valign="middle"><p class="2" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -0.5pt; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">55</span></span></p></td><td style="width: 41px; height: 25px; padding: 1.41pt 5.1pt; border-width: 2px 1px; border-style: solid; border-color: rgb(0, 0, 0); background: rgb(242, 242, 242);" valign="middle"><p class="2" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -0.5pt; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">47</span></span></p></td><td style="width: 41px; height: 25px; padding: 1.41pt 5.1pt; border-width: 2px 1px; border-style: solid; border-color: rgb(0, 0, 0); background: rgb(242, 242, 242);" valign="middle"><p class="2" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -0.5pt; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">41</span></span></p></td><td style="width: 41px; height: 25px; padding: 1.41pt 5.1pt; border-width: 2px 1px; border-style: solid; border-color: rgb(0, 0, 0); background: rgb(242, 242, 242);" valign="middle"><p class="3" style="line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">35</span></span></p></td><td style="width: 41px; height: 25px; padding: 1.41pt 5.1pt; border-width: 2px 1px; border-style: solid; border-color: rgb(0, 0, 0); background: rgb(242, 242, 242);" valign="middle"><p class="2" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -0.5pt; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">47</span></span></p></td><td style="width: 41px; height: 25px; padding: 1.41pt 5.1pt; border-width: 2px 1px; border-style: solid; border-color: rgb(0, 0, 0); background: rgb(242, 242, 242);" valign="middle"><p class="2" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -0.5pt; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">41</span></span></p></td><td style="width: 41px; height: 25px; padding: 1.41pt 5.1pt; border-top: 2px solid rgb(0, 0, 0); border-left: 1px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0); border-right: none; background: rgb(242, 242, 242);" valign="middle"><p class="2" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -0.5pt; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">30</span></span></p></td></tr><tr><td style="width: 309px; height: 25px; padding: 1.41pt 5.1pt; border-top: 2px solid rgb(0, 0, 0); border-left: none; border-bottom: 2px solid rgb(0, 0, 0); border-right: 1px solid rgb(0, 0, 0);" valign="middle"><p class="1" style="line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">기업 지속가능성 보고지침 및 공시기준</span></span><span style="letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">(EU CSRD)</span></span></p></td><td style="width: 41px; height: 25px; padding: 1.41pt 5.1pt; border-width: 2px 1px; border-style: solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="2" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">46</span></span></p></td><td style="width: 41px; height: 25px; padding: 1.41pt 5.1pt; border-width: 2px 1px; border-style: solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="2" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -0.5pt; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">55</span></span></p></td><td style="width: 41px; height: 25px; padding: 1.41pt 5.1pt; border-width: 2px 1px; border-style: solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="2" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -0.5pt; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">49</span></span></p></td><td style="width: 41px; height: 25px; padding: 1.41pt 5.1pt; border-width: 2px 1px; border-style: solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="2" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -0.5pt; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">43</span></span></p></td><td style="width: 41px; height: 25px; padding: 1.41pt 5.1pt; border-width: 2px 1px; border-style: solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="3" style="line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">38</span></span></p></td><td style="width: 41px; height: 25px; padding: 1.41pt 5.1pt; border-width: 2px 1px; border-style: solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="2" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -0.5pt; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">52</span></span></p></td><td style="width: 41px; height: 25px; padding: 1.41pt 5.1pt; border-width: 2px 1px; border-style: solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="2" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -0.5pt; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">44</span></span></p></td><td style="width: 41px; height: 25px; padding: 1.41pt 5.1pt; border-top: 2px solid rgb(0, 0, 0); border-left: 1px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0); border-right: none;" valign="middle"><p class="2" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -0.5pt; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">33</span></span></p></td></tr><tr><td style="width: 309px; height: 25px; padding: 1.41pt 5.1pt; border-top: 2px solid rgb(0, 0, 0); border-left: none; border-bottom: 2px solid rgb(0, 0, 0); border-right: 1px solid rgb(0, 0, 0); background: rgb(242, 242, 242);" valign="middle"><p class="1" style="line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">배터리 규제</span></span><span style="letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">(Battery Regulation)</span></span></p></td><td style="width: 41px; height: 25px; padding: 1.41pt 5.1pt; border-width: 2px 1px; border-style: solid; border-color: rgb(0, 0, 0); background: rgb(242, 242, 242);" valign="middle"><p class="2" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">30</span></span></p></td><td style="width: 41px; height: 25px; padding: 1.41pt 5.1pt; border-width: 2px 1px; border-style: solid; border-color: rgb(0, 0, 0); background: rgb(242, 242, 242);" valign="middle"><p class="2" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -0.5pt; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">42</span></span></p></td><td style="width: 41px; height: 25px; padding: 1.41pt 5.1pt; border-width: 2px 1px; border-style: solid; border-color: rgb(0, 0, 0); background: rgb(242, 242, 242);" valign="middle"><p class="2" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -0.5pt; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">29</span></span></p></td><td style="width: 41px; height: 25px; padding: 1.41pt 5.1pt; border-width: 2px 1px; border-style: solid; border-color: rgb(0, 0, 0); background: rgb(242, 242, 242);" valign="middle"><p class="2" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -0.5pt; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">30</span></span></p></td><td style="width: 41px; height: 25px; padding: 1.41pt 5.1pt; border-width: 2px 1px; border-style: solid; border-color: rgb(0, 0, 0); background: rgb(242, 242, 242);" valign="middle"><p class="3" style="line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">24</span></span></p></td><td style="width: 41px; height: 25px; padding: 1.41pt 5.1pt; border-width: 2px 1px; border-style: solid; border-color: rgb(0, 0, 0); background: rgb(242, 242, 242);" valign="middle"><p class="2" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -0.5pt; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">29</span></span></p></td><td style="width: 41px; height: 25px; padding: 1.41pt 5.1pt; border-width: 2px 1px; border-style: solid; border-color: rgb(0, 0, 0); background: rgb(242, 242, 242);" valign="middle"><p class="2" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -0.5pt; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">23</span></span></p></td><td style="width: 41px; height: 25px; padding: 1.41pt 5.1pt; border-top: 2px solid rgb(0, 0, 0); border-left: 1px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0); border-right: none; background: rgb(242, 242, 242);" valign="middle"><p class="2" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -0.5pt; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">23</span></span></p></td></tr><tr><td style="width: 309px; height: 25px; padding: 1.41pt 5.1pt; border-top: 2px solid rgb(0, 0, 0); border-left: none; border-bottom: 2px solid rgb(0, 0, 0); border-right: 1px solid rgb(0, 0, 0);" valign="middle"><p class="1" style="line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">에코디자인 규정</span></span><span style="letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">(ESPR)</span></span></p></td><td style="width: 41px; height: 25px; padding: 1.41pt 5.1pt; border-width: 2px 1px; border-style: solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="2" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">34</span></span></p></td><td style="width: 41px; height: 25px; padding: 1.41pt 5.1pt; border-width: 2px 1px; border-style: solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="2" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -0.5pt; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">55</span></span></p></td><td style="width: 41px; height: 25px; padding: 1.41pt 5.1pt; border-width: 2px 1px; border-style: solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="2" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -0.5pt; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">34</span></span></p></td><td style="width: 41px; height: 25px; padding: 1.41pt 5.1pt; border-width: 2px 1px; border-style: solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="2" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -0.5pt; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">32</span></span></p></td><td style="width: 41px; height: 25px; padding: 1.41pt 5.1pt; border-width: 2px 1px; border-style: solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="3" style="line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">32</span></span></p></td><td style="width: 41px; height: 25px; padding: 1.41pt 5.1pt; border-width: 2px 1px; border-style: solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="2" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -0.5pt; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">38</span></span></p></td><td style="width: 41px; height: 25px; padding: 1.41pt 5.1pt; border-width: 2px 1px; border-style: solid; border-color: rgb(0, 0, 0);" valign="middle"><p class="2" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -0.5pt; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">35</span></span></p></td><td style="width: 41px; height: 25px; padding: 1.41pt 5.1pt; border-top: 2px solid rgb(0, 0, 0); border-left: 1px solid rgb(0, 0, 0); border-bottom: 2px solid rgb(0, 0, 0); border-right: none;" valign="middle"><p class="2" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -0.5pt; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">29</span></span></p></td></tr><tr><td style="width: 309px; height: 25px; padding: 1.41pt 5.1pt; border-top: 2px solid rgb(0, 0, 0); border-left: none; border-bottom: 3px double rgb(0, 0, 0); border-right: 1px solid rgb(0, 0, 0); background: rgb(242, 242, 242);" valign="middle"><p class="1" style="line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">포장재법</span></span><span style="letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">(PPWR)</span></span></p></td><td style="width: 41px; height: 25px; padding: 1.41pt 5.1pt; border-width: 2px 1px 3px; border-style: solid solid double; border-color: rgb(0, 0, 0); background: rgb(242, 242, 242);" valign="middle"><p class="2" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">41</span></span></p></td><td style="width: 41px; height: 25px; padding: 1.41pt 5.1pt; border-width: 2px 1px 3px; border-style: solid solid double; border-color: rgb(0, 0, 0); background: rgb(242, 242, 242);" valign="middle"><p class="2" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -0.5pt; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">65</span></span></p></td><td style="width: 41px; height: 25px; padding: 1.41pt 5.1pt; border-width: 2px 1px 3px; border-style: solid solid double; border-color: rgb(0, 0, 0); background: rgb(242, 242, 242);" valign="middle"><p class="2" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -0.5pt; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">36</span></span></p></td><td style="width: 41px; height: 25px; padding: 1.41pt 5.1pt; border-width: 2px 1px 3px; border-style: solid solid double; border-color: rgb(0, 0, 0); background: rgb(242, 242, 242);" valign="middle"><p class="2" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -0.5pt; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">41</span></span></p></td><td style="width: 41px; height: 25px; padding: 1.41pt 5.1pt; border-width: 2px 1px 3px; border-style: solid solid double; border-color: rgb(0, 0, 0); background: rgb(242, 242, 242);" valign="middle"><p class="3" style="line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">38</span></span></p></td><td style="width: 41px; height: 25px; padding: 1.41pt 5.1pt; border-width: 2px 1px 3px; border-style: solid solid double; border-color: rgb(0, 0, 0); background: rgb(242, 242, 242);" valign="middle"><p class="2" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -0.5pt; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">40</span></span></p></td><td style="width: 41px; height: 25px; padding: 1.41pt 5.1pt; border-width: 2px 1px 3px; border-style: solid solid double; border-color: rgb(0, 0, 0); background: rgb(242, 242, 242);" valign="middle"><p class="2" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -0.5pt; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">38</span></span></p></td><td style="width: 41px; height: 25px; padding: 1.41pt 5.1pt; border-top: 2px solid rgb(0, 0, 0); border-left: 1px solid rgb(0, 0, 0); border-bottom: 3px double rgb(0, 0, 0); border-right: none; background: rgb(242, 242, 242);" valign="middle"><p class="2" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -0.5pt; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">37</span></span></p></td></tr><tr><td style="width: 309px; height: 25px; padding: 1.41pt 5.1pt; border-top: 3px double rgb(0, 0, 0); border-left: none; border-bottom: 1px solid rgb(0, 0, 0); border-right: 1px solid rgb(0, 0, 0); background: rgb(223, 234, 245);" valign="middle"><p class="1" style="line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">6</span></span><span style="letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">개 항목 평균</span></span></p></td><td style="width: 41px; height: 25px; padding: 1.41pt 5.1pt; border-width: 3px 1px 1px; border-style: double solid solid; border-color: rgb(0, 0, 0); background: rgb(223, 234, 245);" valign="middle"><p class="2" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">42</span></span></p></td><td style="width: 41px; height: 25px; padding: 1.41pt 5.1pt; border-width: 3px 1px 1px; border-style: double solid solid; border-color: rgb(0, 0, 0); background: rgb(223, 234, 245);" valign="middle"><p class="2" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">55</span></span></p></td><td style="width: 41px; height: 25px; padding: 1.41pt 5.1pt; border-width: 3px 1px 1px; border-style: double solid solid; border-color: rgb(0, 0, 0); background: rgb(223, 234, 245);" valign="middle"><p class="2" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">42</span></span></p></td><td style="width: 41px; height: 25px; padding: 1.41pt 5.1pt; border-width: 3px 1px 1px; border-style: double solid solid; border-color: rgb(0, 0, 0); background: rgb(223, 234, 245);" valign="middle"><p class="2" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">40</span></span></p></td><td style="width: 41px; height: 25px; padding: 1.41pt 5.1pt; border-width: 3px 1px 1px; border-style: double solid solid; border-color: rgb(0, 0, 0); background: rgb(223, 234, 245);" valign="middle"><p class="3" style="line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -1.5pt; font-weight: bold; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">34</span></span></p></td><td style="width: 41px; height: 25px; padding: 1.41pt 5.1pt; border-width: 3px 1px 1px; border-style: double solid solid; border-color: rgb(0, 0, 0); background: rgb(223, 234, 245);" valign="middle"><p class="2" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">43</span></span></p></td><td style="width: 41px; height: 25px; padding: 1.41pt 5.1pt; border-width: 3px 1px 1px; border-style: double solid solid; border-color: rgb(0, 0, 0); background: rgb(223, 234, 245);" valign="middle"><p class="2" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">36</span></span></p></td><td style="width: 41px; height: 25px; padding: 1.41pt 5.1pt; border-top: 3px double rgb(0, 0, 0); border-left: 1px solid rgb(0, 0, 0); border-bottom: 1px solid rgb(0, 0, 0); border-right: none; background: rgb(223, 234, 245);" valign="middle"><p class="2" style="text-align: center; line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="letter-spacing: -0.5pt; font-weight: bold; font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">31</span></span></p></td></tr></tbody></table><p style="line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><br style="font-size: 12pt;"></p><p style="line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"> 기업규모별로 보면 ESG 수출규제에 대한 인식과 대응수준은 차이를 보였다. ESG 수출규제에 대한 인식수준은 대기업은 55점인 반면 중소기업은 40점으로 나왔고, 대응수준도 대기업은 43점, 중소기업은 31점으로 나타나 중소기업이 대기업에 비해 상대적으로 ESG 수출규제에 대해 잘 모르고 있고, 대응노력도 부족한 것으로 분석됐다.</span><br style="font-size: 12pt;"><br style="font-size: 12pt;"><strong style="font-size: 12pt;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">‘탄소국경조정제도(CBAM)’, EU 수출기업의 발등의 불</span></strong><br style="font-size: 12pt;"><br style="font-size: 12pt;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"> 기업들은 부담이 되는 ESG 수출규제로‘탄소국경조정제도’(48.3%)를 가장 많이 꼽았다. 이어‘공급망 지속가능성 실사’(23.9%),‘포장재법’(12.2%),‘기업 지속가능성 보고지침 및 공시기준’(10.7%),‘배터리 규제’(2.9%),‘에코디자인 규정’(2.0%) 등 순이었다. </span><br style="font-size: 12pt;"><br style="font-size: 12pt;"><strong style="font-size: 12pt;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><그림1> 기업경영에 가장 큰 부담이 되는 ESG 수출규제</span></strong><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"> </span><br style="font-size: 12pt;"><img src="http://www.korcham.net/dext5editordata/2024/03/20240327_154732197_00861.png" title="" alt="" border="0" style="width: 456px; height: 247px; border: 0px solid; font-size: 12pt;"><br style="font-size: 12pt;"><br style="font-size: 12pt;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"> 탄소국경조정제도는 EU로 수입되는 역외 제품에 대해 EU 배출권거래제(EU-ETS)와 동등한 탄소가격을 부과·징수하는 제도로, 2023년 10월부터 6개 품목(시멘트, 철강, 알루미늄, 비료, 전력, 수소)을 대상으로 시범 시행 중이다. 이 제도는 2026년 1월부터 본격 시행된다. 제품가격에 직접적인 영향을 미칠 뿐만 아니라 향후 석유․화학, 플라스틱 등 대상 품목이 추가될 예정이어서 기업들이 큰 부담을 느끼는 것으로 풀이된다. </span><br style="font-size: 12pt;"><br style="font-size: 12pt;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"> 탄소국경조정제도 대응 관련 가장 큰 애로사항은‘탄소배출량 측정 어려움’(52.7%)이 꼽혔다. 그 뒤를 이어‘탄소저감시설 투자 자금 부족’(41.0%),‘전문인력 부족’(37.1%)등의 순으로 나왔다. <‘최신 정보 부족’(24.4%), 복수응답> 응답기업들은 탄소국경조정제도 대응을 위한 정책과제로‘탄소배출량 검증시 국내 검증기관 인정 필요’(54.1%),‘탄소배출량 보고 의무 완화’(53.7%) 등을 요청했다. <‘민감정보 유출 방지(수출업자 보고 의무 등)’(18.5%), ‘인증서 거래 시장 성숙화’(17.1%), 복수응답></span><br style="font-size: 12pt;"><br style="font-size: 12pt;"><strong style="font-size: 12pt;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">해외 협력업체 대상 ‘공급망 실사’에 정책지원 시급</span></strong><br style="font-size: 12pt;"><br style="font-size: 12pt;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"> 조사대상 업체들은 대부분 공급망 실사를 시행하지 않고 있는 것으로 나타나 이에 대한 정책지원이 필요한 것으로 나타났다.‘공급망 실사를 시행하고 있느냐’는 질문에 전체의 81.4%가‘시행하지 않고 있다’고 답했고, 이밖에‘시행하고 있다’또는‘시행할 계획이다’라는 </span><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">응답은 각각 9.3%에 불과했다.</span></p><p style="line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><br style="font-size: 12pt;"></p><p style="line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><strong><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"><그림2> 해외 협력업체 공급망 실사 대응 수준</span></strong></p><p style="line-height: 200%; font-family: 나눔고딕; font-size: 16px; margin-top: 0px; margin-bottom: 0px;"><img src="http://www.korcham.net/dext5editordata/2024/03/20240327_154801666_36019.png" title="" alt="" border="0" style="width: 225px; height: 200px; border: 0px solid; font-size: 12pt;"><br style="font-size: 12pt;"><br style="font-size: 12pt;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"> 특히, 해외에 소재한 협력업체에 대한 공급망 실사 대응 수준을 묻는 질문에 대해서는‘대응하지 못하고 있다’는 응답이 67.9%를 차지해 기업들이 해외 협력업체 관리에 큰 어려움을 겪고 있는 것으로 드러났다. <‘전혀 대응하지 못하고 있음’(51.9%), ‘잘 대응하지 못하고 있음’(16.0%), ‘보통’(20.8%), ‘어느 정도 대응하고 있음’(10.4%), ‘매우 잘 대응하고 있음’(0.9%)></span><br style="font-size: 12pt;"><br style="font-size: 12pt;"><strong><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">규제대응 위한 비용 부담(53.7%) 커, ‘교육‧가이드라인 제공’(52.7%) 등 정책지원 요청</span></strong><br style="font-size: 12pt;"><br style="font-size: 12pt;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"> 한편, 기업들은 ESG 수출규제와 관련한 애로사항으로‘시설 교체‧시스템 구축 등 비용 부담’(53.7%)이 가장 크다고 응답했다. 이어서‘업계현실과 동떨어진 목표 설정’(37.6%),‘관세 장벽화 및 보호무역주의 강화’(31.2%),‘과징금‧부담금 등 제재 과중’(23.9%) 등이 뒤를 이었다. <‘적용 유예기간 부족’(10.2%), 복수응답></span><br style="font-size: 12pt;"><br style="font-size: 12pt;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"> 마지막으로 ESG 수출규제에 대응하기 위한 정책과제로‘대응계획 및 방안 수립을 위한 교육‧가이드라인 제공’(52.7%)에 대한 목소리가 높았다.‘금융‧세제 혜택 등 비용 지원’(44.9%)과 함께‘규제 및 법안 관련 동향정보 전달’(27.8%)에 대한 요청도 많았다. <‘ESG 전문인력 양성‧보급’(18.0%), ‘ESG 우수기업 인센티브 확대’(17.1%), ‘국내 산업계 의견 청취 및 전달’(15.1%), 복수응답></span><br style="font-size: 12pt;"><br style="font-size: 12pt;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;"> 조영준 대한상의 지속가능경영원장은“EU를 중심으로 한 ESG 수출규제가 갈수록 촘촘해지고 있는 상황”이라면서,“우리 기업들이 수출경쟁력을 유지하기 위해서는 기업현장에서 실제 적용할 수 있는 더욱 체계적이고 실질적인 정책지원과 구체적인 가이드라인을 제공하는 것이 중요하다”고 말했다. </span><br style="font-size: 12pt;"><br style="font-size: 12pt;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">□ 조사기간: 2024. 3. 6.(수) ~ 3. 19.(화) (전화, 인터넷, 팩스조사)</span><br style="font-size: 12pt;"><span style="font-size: 12pt; font-family: 나눔고딕; line-height: 32px; margin-top: 0px; margin-bottom: 0px;">□ 조사대상: 국내 수출기업 205개사(대기업 15개사, 중견기업 69개사, 중소기업 121개사)</span><br></p>

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