Recently, due to the change to SASB(Sustainability Accounting Standards Board) and GRI(Global Reporting Initiative) Standards 2021, the paradigm for non-financial information disclosure is changing significantly, with the number of ESG topics and indicators that must be disclosed by industry from an autonomous material topic selection method. This study revealed that the number of compulsory topics in the oil and gas industry by GRI standards 2021 is up to 2.4 times higher than the average number of material topics disclosed when domestic companies publish sustainability reports using GRI Standards 2020. In the oil and gas industry, I analyzed the similarities and differences between the GRI standards 2021 and the ESG topics covered by SASB by environmental, social, economic, and governance areas. In addition, the materiality test process, which is different in GRI standards 2021, is introduced, and the issues included in the following 10 representative ESG-related initiatives are summarized into 62 and suggested improvement plans for materiality test used in the topic pool.

1. 서 론
    1.1 연구의 배경
    1.2 연구의 목적
2. 자발적 중대이슈 선정방법 연구와 방법론 분석및 개선방안
    2.1 비재무정보 공시관련 선행연구
    2.2 자발적 중대이슈 선정방법론 분석 및 개선방안
3. 산업별 공시항목 지정 중대성평가 방법론 분석
    3.1 SASB 방법론(2018년부터 적용)
    3.2 GRI Standards 2021 방법론(2023년부터적용 예정)
4. GRI Standards 2021과 SASB를 적용한석유와 가스산업 공시요구 분석
    4.1 공시요구 분석 방향
    4.2 공시요구의 해석과 시사점
5. 토 론
References

• TaeYang Park(인하대학교 대학원) | 박태양 Corresponding author