Purpose: This study is based on the awareness that ESG management is a key factor in realizing sustainability in corporate management at a time when it is formed as a new order at the global level and is a key criterion for judging the sustainability of investment in companies or businesses in Korea. Management/policy implications were derived through research on POSCO’s ESG management philosophy, institutions, and practices, which are implementing ESG management. Research design, data, and methodology: POSCO’s ESG management case, which is distinct from the declarative ESG management promotion case that can be represented by ESG washing, is analyzed as a good case of POSCO’s ‘citizen company’ that conceptualizes ‘citizen company’ by continuously improving customer value and brand value by creating economic value. The main data used in the case analysis were analyzed and organized focusing on the contents and data discussed and published on the POSCO website and various media reports, as well as internal announcements of “Corporate Citizen POSCO’s ESG Management.” Results: As a major result of the case analysis, the significance of start-up citizens presented as ESG identity in terms of institution and the ESG management strategy system to implement it were confirmed. In terms of implementation performance, the environment reviewed achievements such as responding to climate change, improving the air environment, innovating eco-friendly products, and resourcing by-products, focusing on ESG core issues. Society examined the performance of major ESG activities related to customers, employees, suppliers, and communities, focusing on stakeholders. The governance structure confirmed major achievements, focusing on ESG committee for ESG implementation, corporate citizenship advisory meetings, and ethical management. The analysis of POSCO’s financial performance analyzed sales, gross profit, operating profit, net profit, and EBITDA from 2018 to 2022 in consideration of the 2018 declaration of corporate citizenship and the enactment of the POSCO Corporate Citizenship Charter in 2019. Implications: The main implications of the study were the importance of ESG management strategies linked to corporate overall management strategies, the pursuit of a balance between economic performance and ESG performance, the formation of a board of directors to strengthen governance, the importance of active communication and significance of ESG management in the steel industry as global competition intensifies.
1. 서론
2. 이론적 배경
3. 분석방법
4. 사례 분석
5. 결론
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