Today, the European Parliament gave its final greenlight to the new Directive on Empowering Consumers for the Green Transition (ECGT). The new law aims to curtail a series of unfair company tactics that prevents consumers from making sustainable choices. The text, agreed upon last autumn in negotiations among EU institutions and member states, is now ready to be transposed into national legislation across the EU.  

국내 대기업들이 지배구조 투명성 확보를 위해 이사회 역량지표(BSM, Board Skill Matrix)를 도입하는 가운데 이사회의 전문직 다양성은 낮은 것으로 나타났다. 20일 기업분석연구소 리더스인덱스가 국내 30대 그룹 계열사 중 분기보고서를 제출한 237개 기업의 사외이사 827명을 대상으로 7개 공통 분야별 인력 비중을 분석한 결과, 법률·정책(225명·27.2%)과 재무·회계(197명·24.8%) 분야가 절반을 넘는 51%를 차지했다.

2026년 이후부터 도입이 예정된 ESG(환경·사회책임·지배구조) 공시를 놓고 기업들이 ’최대 난관‘으로 전망한 스코프3 온실가스 배출량 공시가 제도 도입 후 3년간은 면제될 전망이다. 스코프3는 온실가스 배출량 산정 범위 중 가장 넓은 기준이다. 기업의 제품 생산 과정을 비롯해 제품 사용·폐기 단계, 협력업체와 유통망 등을 아울러 온실가스 직간접 배출량을 계산한다.

세계경제포럼(WEF)은 이달 발간한 ‘2024 글로벌 리스크 리포트(The Global Risks Report 2024)’에서 향후 10년간 인류가 직면할 가장 큰 위험 중 하나로 생물다양성 감소 및 생태계 붕괴를 꼽았다. WEF는 이 보고서에서 “생물다양성 감소는 다른 모든 위험을 악화시키는 요인”이라고 평가했다. 동식물과 미생물은 고유의 유전자를 보존하며 인간과 함께 살고 있다. 단순히 살고 있는 것을 넘어 인간에게 식량, 연료...

호주 정부가 15일 ESG 공시 의무화를 위한 법률 개정안 초안을 공개했다. 호주회계기준위원회(AASB)는 지난해 10월 국제지속가능성기준위원회(ISSB)의 ESG 공시기준에 기반한 공시기준을 공개한 바 있는데 이를 법제화하는 작업이 마무리 단계에 들어선 것이다.호주 재무부는 이날 공개한 ‘호주 증권 및 투자 위원회법’ 개정안을 놓고 오는 2월9일까지 의견 수렴 절차를 거쳐 확정할 계획이다.