기업 SDGs 활동유형에 대한 연구

Abstract

The purpose of this paper is to analyze the structural characteristics and typologies of SDG (Sustainable Development Goals) activities disclosed in corporate sustainability reports, and to propose directions for improving the effectiveness and credibility of such reporting practices. A total of 161 sustainability reports published in 2023 by KRX-listed companies were fully reviewed, and 880 individual SDG-related activities from 30 selected companies were extracted and analyzed. This study classifies the activities into five types based on the logical relevance between the SDG goals and the reported activities, and applies an analytical framework that includes four key criteria: linkage validity, specificity of description, identification of beneficiaries, and presentation of outcomes. Both quantitative distribution and qualitative examples were analyzed to diagnose repeated structural patterns in reporting. The findings show that a significant number of companies attach SDG goals to activities in a retrospective or symbolic manner, often without strategic integration or conceptual alignment. Structural issues such as inconsistent reporting formats, absence of performance indicators, and lack of beneficiary identification were also frequently observed. Based on these insights, this study suggests improvement strategies for enhancing the practical function of SDG reporting, including establishing clear linkage structures, standardizing disclosure formats, and strengthening the reporting of social impact.