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THE ROLE OF REGULATION: A STUDY ON CONSUMERS’ ATTITUDES TOWARD COMPANIES WITH ESG MANAGEMENT
Due to the rapid development of technology, the environment is rapidly changing, and new regulations are emerging in the global society. In addition, environmental and social problems such as the pandemic and deepening social polarization have intensified, and the international community and investors have begun to regard ESG as a key factor in decision making. Regulations and systems reflecting ESG elements, such as the Carbon Neutral Act to cope with environmental problems and the Serious Disaster Act to cope with social problems, have already been enacted and implemented in major countries such as the EU and the Republic of Korea. In particular, the EU is pushing to publish ESG disclosure standards and make ESG disclosure mandatory next year. Given this trend, companies should consider ESG management as their business key strategy, as well as consumer characteristics and regulation.
