Earticle

초록

영어

Global companies are increasingly being requested to conduct dual materiality assessments, evaluating not only the financial impact of sustainability issues on their business but also the broader environmental and social impacts of their operations. This shift towards a more holistic approach to ESG (Environmental, Social, and Governance) management is particularly relevant for the steel industry, which faces unique challenges due to its carbon-intensive nature and complex supply chains. This research analyzes the 2023 sustainability reports of three leading steel companies – POSCO, Nippon Steel, and ArcelorMittal – to compare their dual materiality assessment procedures, ESG task prioritization, and overall ESG management approaches. Key findings suggest that while all three companies have made progress in integrating ESG considerations, variations exist in their approaches to materiality assessment, stakeholder engagement, and the prioritization of specific ESG issues. By identifying key differences and best practices in their dual materiality assessment, this study provides actionable recommendations for effective ESG implementation in the steel industry, contributing to enhanced corporate sustainability and global competitiveness.

목차

Abstract
Ⅰ. 서론
Ⅱ. 이론적 배경과 가설
Ⅲ. 연구방법
Ⅳ. 연구결과
Ⅴ. 결론 및 논의
참고문헌

키워드

저자

• 이경창 [ Kyong-Chang Lee | POSCO 생산품질관리 과장 ] 제1저자
• 이유경 [ You-Kyung Lee | 동국대학교 WISE캠퍼스 경영학과 교수 ] 교신저자

참고문헌

발행기관

간행물

표지보기 관심저널 등록

• 간행물명

  무역통상학회지 [Journal of Korea Research Association of International Commerce]

• 간기

  격월간

• pISSN

  1738-4354

• 수록기간

  2001~2025

• 등재여부

  KCI 등재

• 십진분류

  KDC 326 DDC 380