종교단체의 ESG 실천방안에 관한 법제도적 연구

A Study on the Legal System of ESG Practice in Religious Organizations

이연구의목적은종교단체의법적특성과그활동현황을고찰하고, 종교단체의주요활동등에ESG 실천을위한방법론에대한법제도적방법을논하였다. ESG의개념과방법론은사실종교와깊은관계를맺고있다. 더나아가오늘날종교단체의역할은한개인의신앙활동을넘어종교단체의여러사회활동에참여하면서, 종교단체의역할은매우확대되고있다. 한편, ESG의개념, 방법론이잘정립되지않은채로 단기간에 ESG 담론이 확장되면서 우리 사회에 적잖은 혼란과 갈등이 야기되고 있는 실정이다. 종교단체의주요활동영역에도ESG의실천은매우중요한영역이다. 그러나종교단체의특수성등에 비추어본다면, 정부주도의적극적인개입보다는 종교영역의자율성을최대한 보장하기위하여, 정부개입을 최소화하여야 한다는 의견이 서로 대립하고 있다. 본 연구에서는 종교단체의 법적 성격과 종교단체의활동변화등을우선검토하고, 과거와다르게종교단체의역할및종교단체가운영하는사업체등에 적용될 ESG 실천을 위해 필요한 내용을 검토하고자 한다. 이를 위해 구체적으로 종교단체의 주요 활동에 ESG 실천이 필요한 이유와 종교단체의 ESG 실천을 위한기준과방법론등에대해서구체적인방법을모색해보고자한다. 현재우리나라는법제도적으로 ESG 실천을위한다양한노력을진행하고있지만, 종교단체의경우정부의적극적인법제도적진행에 앞서 종교단체주도로 기준이 수립되고 종교단체에서 자율적인 채택을 거쳐 ESG 실천이 이루어지도록 유도하며, 필요에 따라 해당 기준을 제도화하는 것이 바람직할 것이다. 또한, 현재 국내 종교단체에 맞는 특수성이 필요한 부문을 조화롭게 구성할 필요성이 있다. 장기적으로 종교단체의ESG 실천이안착한 이후에는정부의 개입을최소화하고도각 종교단체의자율적인 기준에 따라 ESG 실천을 위한 환경이 조성될 수 있을 것으로 기대된다.

The purpose of this study was to examine the legal characteristics of religious organizations and their activities, and to discuss legal and institutional methods for ESG practice in major activities of religious organizations. Since the concept of "ESG" was established through the United Nations Principle for Responsible Investment (PRI) in 2006, discussions on sustainability have intensified through environmental and social issues such as the climate crisis and the COVID-19 Pandemic. ESG practice is also a very important area in the major areas of activity of religious organizations. However, in light of the specificity of religious organizations, there are conflicting opinions that government intervention should be minimized to ensure autonomy in the religious area rather than active government-led intervention. In this study, the legal nature of religious organizations and changes in religious organizations' activities will be reviewed first, and unlike in the past, the role of religious organizations and the contents necessary for ESG practice to be applied to businesses operated by religious organizations. To this end, specific methods such as why ESG is needed for major activities of religious organizations, standards and methodologies for ESG practice are being sought. In the case of religious organizations, various efforts are being made to implement ESG. In addition, there is a need to harmoniously organize sectors that currently require specificity suitable for domestic religious organizations. For this practice, it would be ideal to focus on securing connection between domestic policies through government role theory, secondary role theory of religious organizations, etc. and methodology, and to establish policies that meet global standards while reflecting the specificity of the domestic situation. In the long run, after the ESG practice of religious organizations is settled, it is expected that an environment for ESG practice can be created according to the autonomous standards of each religious organization while minimizing government intervention.