Journal of Environmental Science International (한국환경과학회지)

The Korean Environmental Sciences Society (한국환경과학회)
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Evaluating Biodiversity Conservation Activities by Corporations Based on Afforestation: KT&G

산림조성을 기반으로 한 기업의 생물다양성 보전 활동 분석: KT&G의 사례를 중심으로

  • Geonhui Kim (Division of Environmental Science and Ecological Engineering, Korea University) ;
  • Yoora Cho (Division of Environmental Science and Ecological Engineering, Korea University) ;
  • Jay Hyuk Rhee (Korea University Business School) ;
  • Yong Sik Ok (Division of Environmental Science and Ecological Engineering, Korea University)
  • 김건희 (고려대학교 환경생태공학부) ;
  • 조유라 (고려대학교 환경생태공학부) ;
  • 이재혁 (고려대학교 경영대학) ;
  • 옥용식 (고려대학교 환경생태공학부)
  • Received : 2024.02.14
  • Accepted : 2024.05.03
  • Published : 2024.06.30
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Abstract

As biodiversity loss has been highlighted as a global risk, biodiversity activities are gaining attention as a part of companies' Environmental, Social, and Governance (ESG) related management. This study evaluates various biodiversity activities of corporations based on domestic and international indicators. We present the role of corporations expressly in afforestation activities and suggest additional information that should be disclosed for the accurate verification of environmental values by third parties. KT&G was selected as the subject of the evaluation. The 4th National Biodiversity Strategy was used as a domestic indicator, and GRI Standard 304 as an international indicator. Companies can play a leading role in planning, implementing, and monitoring afforestation activities and should further disclose the species composition of the forests created and the age of the seedlings to enhance the credibility of the environmental values stated in their sustainability reports.

Keywords

Acknowledgement

본 연구는 전 세계적으로 증가하는 국내외 지속가능한 환경 관리 정책, 규제, 협약이 강화됨에 따라 국내 기업이 나가야 할 방향에 대해 논의하였다. 본 연구의 기업 선정이나 세부 평가 내용은 기업의 지원 없이 국제ESG협회가 주관하여 전국 대학생을 대상으로 실시한 ESG 아카데미 제1기 교육 과정을 통해 학생들이 자발적으로 결정하고 중립적으로 수행한 결과물이다. 또한 토양 생물다양성 관련 일부 연구는 2021년도 정부(교육부)의 재원으로 한국연구재단의 지원을 받아 수행된 기초연구사업이다(NRF-2021R1A6A10045235).

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