Consideration of ESG has become an essential element for the strategic marketing and investment evaluation of domestic companies. However, among ESG indicators, the performance of environmental indicators has been minimal. In this study, we analyzed the current status of ESG implementation in terms of environmental indicators through a comparison of domestic and foreign ESG indicators and companies' ESG reports. We categorized the indices into four major groups: carbon emissions and climate change, resource use and pollutant reduction, eco-friendly technology, and environmental management. The content of each category was highly similar, but there were differences in the proportion of each category. Foreign institutions placed greater emphasis on climate change, waste management, and eco-friendly technology, while domestic institutions focused more on environmental management and regulatory compliance. The analysis of ESG reports revealed significant differences in ESG practices based on company size. Major companies exhibited similar proportions among the four categories, indicating a voluntary approach in addition to regulatory compliance. In contrast, medium-sized companies had a higher proportion of regulatory compliance measures.

[Key Words] ESG management, Environmental indicators, Company size, ESG response, Sustainable environment