{"id":259336,"date":"2025-05-25T10:51:26","date_gmt":"2025-05-25T01:51:26","guid":{"rendered":"https:\/\/dei.so\/?p=259336"},"modified":"2026-09-17T16:40:21","modified_gmt":"2026-09-17T07:40:21","slug":"top-sustainability-reporting-standards-explained-gri-cdp-sasb-and-the-path-to-esg-excellence","status":"publish","type":"post","link":"https:\/\/dei.so\/ko\/top-sustainability-reporting-standards-explained-gri-cdp-sasb-and-the-path-to-esg-excellence\/","title":{"rendered":"\uc8fc\uc694 \uc9c0\uc18d\uac00\ub2a5\uc131 \ubcf4\uace0 \uae30\uc900 \ud574\uc124: GRI, CDP, SASB \ubc0f ESG \uc6b0\uc218\uc131\uc73c\ub85c \uac00\ub294 \uae38"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"259336\" class=\"elementor elementor-259336\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2729e60 e-flex e-con-boxed e-con e-parent\" data-id=\"2729e60\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d321adc elementor-widget elementor-widget-image\" data-id=\"d321adc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"768\" height=\"768\" src=\"https:\/\/dei.so\/wp-content\/uploads\/2025\/05\/sus-reportig-cover-768x768.jpg\" class=\"attachment-medium_large size-medium_large wp-image-259338\" alt=\"\uc8fc\uc694 \uad6c\uc131\uc694\uc18c\ub97c \ud3ec\ud568\ud55c ESG \ubcf4\uace0 \ud504\ub808\uc784\uc6cc\ud06c \uac1c\uc694.\" srcset=\"https:\/\/dei.so\/wp-content\/uploads\/2025\/05\/sus-reportig-cover-768x768.jpg 768w, https:\/\/dei.so\/wp-content\/uploads\/2025\/05\/sus-reportig-cover-300x300.jpg 300w, https:\/\/dei.so\/wp-content\/uploads\/2025\/05\/sus-reportig-cover-150x150.jpg 150w, https:\/\/dei.so\/wp-content\/uploads\/2025\/05\/sus-reportig-cover-560x560.jpg 560w, https:\/\/dei.so\/wp-content\/uploads\/2025\/05\/sus-reportig-cover.jpg 819w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a39b9bd elementor-widget elementor-widget-table-of-contents\" data-id=\"a39b9bd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e110a5a e-flex e-con-boxed e-con e-parent\" data-id=\"e110a5a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c82b4e6 elementor-widget elementor-widget-text-editor\" data-id=\"c82b4e6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h4 data-start=\"820\" data-end=\"902\">\uc139\uc158 1: \uc11c\ub860 \u2014 \uc9c0\uc18d\uac00\ub2a5\uc131 \ubcf4\uace0 \ud45c\uc900\uc774 \uc9c0\uae08 \uc911\uc694\ud55c \uc774\uc720<\/h4><p title=\"\" data-start=\"904\" data-end=\"1272\">\uc624\ub298\ub0a0 \ube44\uc988\ub2c8\uc2a4 \ud658\uacbd\uc5d0\uc11c \uc9c0\uc18d\uac00\ub2a5\uc131\uc740 \ub354 \uc774\uc0c1 \uc120\ud0dd \uc0ac\ud56d\uc774 \uc544\ub2c8\ub77c \uc804\ub7b5\uc801 \uacfc\uc81c\uc785\ub2c8\ub2e4. \uc0b0\uc5c5 \uc804\ubc18\uc758 \uae30\uc5c5\uc740 \uaddc\uc81c\uae30\uad00, \ud22c\uc790\uc790 \ubc0f \uc18c\ube44\uc790\ub85c\ubd80\ud130 \ub2e4\uc74c \uc0ac\ud56d\uc744 <strong data-start=\"1085\" data-end=\"1159\">disclose their environmental, social, and governance (ESG) performance<\/strong>. \uacf5\uc2dc\ud574\uc57c \ud55c\ub2e4\ub294 \uc555\ubc15\uc744 \ubc1b\uace0 \uc788\uc2b5\ub2c8\ub2e4. \uadf8\ub807\ub2e4\uba74 \uc774 \uc815\ubcf4\ub294 \uc815\ud655\ud788 \uc5b4\ub5bb\uac8c \ubcf4\uace0\ud574\uc57c \ud560\uae4c\uc694? \ubc14\ub85c <strong data-start=\"1233\" data-end=\"1271\">\uc9c0\uc18d\uac00\ub2a5\uc131 \ubcf4\uace0 \ud45c\uc900<\/strong>.<\/p><p title=\"\" data-start=\"1274\" data-end=\"1633\">Sustainability reporting standards provide the structure, credibility, and comparability that modern businesses need to communicate their environmental and social impacts transparently. Whether your goal is regulatory compliance, stakeholder engagement, risk mitigation, or competitive differentiation, the <strong data-start=\"1581\" data-end=\"1609\">\uc801\uc808\ud55c \ubcf4\uace0 \ud45c\uc900<\/strong> \uc740 \uae30\uc5c5\uc758 \uccad\uc0ac\uc9c4 \uc5ed\ud560\uc744 \ud569\ub2c8\ub2e4.<\/p><p title=\"\" data-start=\"1635\" data-end=\"1950\">\uc774 \uae00\uc5d0\uc11c\ub294 \uc804 \uc138\uacc4\uc801\uc73c\ub85c \ud65c\uc6a9\ub418\ub294 \uc8fc\uc694 \uc9c0\uc18d\uac00\ub2a5\uc131 \ubcf4\uace0 \ud45c\uc900\uc744 \uc0b4\ud3b4\ubd05\ub2c8\ub2e4. \uc5ec\uae30\uc5d0\ub294 <strong data-start=\"1727\" data-end=\"1851\">GRI(Global Reporting Initiative), CDP(Carbon Disclosure Project), SASB(Sustainability Accounting Standards Board)<\/strong>\uac00 \ud3ec\ud568\ub418\uba70, \uc870\uc9c1\uc5d0 \uc801\ud569\ud55c \ud504\ub808\uc784\uc6cc\ud06c\ub97c \uc120\ud0dd\ud558\ub294 \uc2e4\ubb34 \uc9c0\uce68\ub3c4 \ud568\uaed8 \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/p><blockquote data-start=\"1952\" data-end=\"2242\"><p data-start=\"1954\" data-end=\"2242\">DEISO\uc5d0\uc11c DEISO, \uae30\uc5c5\uc774 \uc9c0\uc18d\uac00\ub2a5\uc131 \ubcf4\uace0\ub97c \uc774\ud574\ud558\uace0 \uc801\uc6a9\ud558\uba70 \ud0c1\uc6d4\ud55c \uc131\uacfc\ub97c \uac70\ub458 \uc218 \uc788\ub3c4\ub85d \uc9c0\uc6d0\ud569\ub2c8\ub2e4 <strong data-start=\"2045\" data-end=\"2124\">\ucee8\uc124\ud305, ESG \ub300\uc2dc\ubcf4\ub4dc, AI \uae30\ubc18 \ubd84\uc11d \ubc0f \uc804\ubb38 \uad50\uc721<\/strong>. \uc774 \uae00\uc740 \uc81c\uc870, \uc778\ud504\ub77c, \ubb3c\ub958 \ub4f1 \ub2e4\uc591\ud55c \uc0b0\uc5c5\uc5d0\uc11c \ucd95\uc801\ud55c \ub2f9\uc0ac\uc758 \uc2e4\ubb34 \uacbd\ud5d8\uc744 \ubc18\uc601\ud569\ub2c8\ub2e4.<\/p><\/blockquote>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b757a95 elementor-widget elementor-widget-text-editor\" data-id=\"b757a95\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5 data-start=\"2249\" data-end=\"2311\">\uc139\uc158 2: \uc9c0\uc18d\uac00\ub2a5\uc131 \ubcf4\uace0 \ud45c\uc900\uc774\ub780?<\/h5>\n<p data-start=\"2313\" data-end=\"2601\">\ubcf8\uc9c8\uc801\uc73c\ub85c, <strong data-start=\"2328\" data-end=\"2366\">\uc9c0\uc18d\uac00\ub2a5\uc131 \ubcf4\uace0 \ud45c\uc900<\/strong> \ub294 \ub2e4\uc74c\uc744 \uc815\uc758\ud558\ub294 \uad6c\uc870\ud654\ub41c \ud504\ub808\uc784\uc6cc\ud06c\uc785\ub2c8\ub2e4. <em data-start=\"2405\" data-end=\"2411\">\ubb34\uc5c7\uc744<\/em>, <em data-start=\"2413\" data-end=\"2418\">\uc5b4\ub5bb\uac8c<\/em>, \ubc0f <em data-start=\"2424\" data-end=\"2430\">\uc5b8\uc81c<\/em> \uae30\uc5c5\uc740 ESG \uad00\ub828 \uc0ac\uc548\uc5d0 \ub300\ud574 \ubcf4\uace0\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\ub7ec\ud55c \ud45c\uc900\uc740 \ud68c\uacc4\uc5d0\uc11c \uc7ac\ubb34 \ud45c\uc900\uc774 \uc218\ud589\ud558\ub294 \uc5ed\ud560\uacfc \ub9c8\ucc2c\uac00\uc9c0\ub85c \uc9c0\uc18d\uac00\ub2a5\uc131 \uacf5\uc2dc\uc5d0 \uc77c\uad00\uc131\uacfc \ube44\uad50 \uac00\ub2a5\uc131\uc744 \ubd80\uc5ec\ud569\ub2c8\ub2e4.<\/p>\n<p data-start=\"2603\" data-end=\"2642\">\uc774 \ud45c\uc900\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \ud575\uc2ec \uc9c8\ubb38\uc5d0 \ub2f5\ud569\ub2c8\ub2e4.<\/p>\n\n<ul data-start=\"2643\" data-end=\"2851\">\n \t<li data-start=\"2643\" data-end=\"2685\">\n<p data-start=\"2645\" data-end=\"2685\">\uac00\uc7a5 \uc911\uc694\ud55c \ud658\uacbd \uc9c0\ud45c\ub294 \ubb34\uc5c7\uc77c\uae4c\uc694?<\/p>\n<\/li>\n \t<li data-start=\"2686\" data-end=\"2747\">\n<p data-start=\"2688\" data-end=\"2747\">\ud0c4\uc18c \ubc30\ucd9c\ub7c9\uc740 \uc5b4\ub5bb\uac8c \ubd84\ub958\ud574\uc57c \ud560\uae4c\uc694(Scope 1, 2, 3)?<\/p>\n<\/li>\n \t<li data-start=\"2748\" data-end=\"2800\">\n<p data-start=\"2750\" data-end=\"2800\">\uc5b4\ub290 \uc218\uc900\uc758 \uc774\ud574\uad00\uacc4\uc790 \ucc38\uc5ec\uac00 \ud544\uc694\ud560\uae4c\uc694?<\/p>\n<\/li>\n \t<li data-start=\"2801\" data-end=\"2851\">\n<p data-start=\"2803\" data-end=\"2851\">\uc0b0\uc5c5\ubcc4 \uc911\uc694\uc131\uc744 \uc5b4\ub5bb\uac8c \ubcf4\uc7a5\ud560 \uc218 \uc788\uc744\uae4c\uc694?<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"2853\" data-end=\"3112\">\uc608\ub97c \ub4e4\uc5b4, <strong data-start=\"2866\" data-end=\"2873\">GRI<\/strong> \ub294 \uad11\ubc94\uc704\ud55c \uc774\ud574\uad00\uacc4\uc790 \uc911\uc2ec \ud504\ub808\uc784\uc6cc\ud06c\ub97c \uc81c\uacf5\ud558\ub294 \ubc18\uba74, <strong data-start=\"2929\" data-end=\"2937\">SASB<\/strong> \ub294 \ud22c\uc790\uc790\uc640 \uad00\ub828\ub41c \uc7ac\ubb34\uc801\uc73c\ub85c \uc911\uc694\ud55c \uc0ac\uc548\uc5d0 \uc911\uc810\uc744 \ub461\ub2c8\ub2e4. <strong data-start=\"3000\" data-end=\"3007\">CDP<\/strong> \ub294 \uae30\ud6c4 \ud589\ub3d9 \ubaa9\ud45c \ubc0f \ud22c\uc790\uc790 \uacf5\uc2dc\uc640 \uc5f0\uacc4\ud558\uc5ec \ud0c4\uc18c \ubc0f \ud658\uacbd \ub370\uc774\ud130\uc5d0 \uc9d1\uc911\ud569\ub2c8\ub2e4.<\/p>\n\n<blockquote data-start=\"3114\" data-end=\"3266\">\n<p data-start=\"3116\" data-end=\"3266\">\uc774\ub7ec\ud55c \ud45c\uc900\uc740 \uc11c\ub85c \ub300\uccb4\ud560 \uc218 \uc5c6\uc73c\uba70, \uac01\uae30 \ub2e4\ub978 \ub300\uc0c1\uacfc \ubaa9\uc801\uc5d0 \ubd80\ud569\ud569\ub2c8\ub2e4. \ub530\ub77c\uc11c \uc801\ud569\ud55c \ud45c\uc900 \ub610\ub294 \ud45c\uc900 \uc870\ud569\uc744 \uc120\ud0dd\ud558\ub294 \uac83\uc774 \ud544\uc218\uc801\uc785\ub2c8\ub2e4.<\/p>\n<\/blockquote>\n\n<hr data-start=\"3268\" data-end=\"3271\" \/>\n\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d3458dd elementor-widget elementor-widget-text-editor\" data-id=\"d3458dd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5 data-start=\"2249\" data-end=\"2311\">\uc139\uc158 2: \uc9c0\uc18d\uac00\ub2a5\uc131 \ubcf4\uace0 \ud45c\uc900\uc774\ub780?<\/h5>\n<p data-start=\"2313\" data-end=\"2601\">\ubcf8\uc9c8\uc801\uc73c\ub85c, <strong data-start=\"2328\" data-end=\"2366\">\uc9c0\uc18d\uac00\ub2a5\uc131 \ubcf4\uace0 \ud45c\uc900<\/strong> \ub294 \ub2e4\uc74c\uc744 \uc815\uc758\ud558\ub294 \uad6c\uc870\ud654\ub41c \ud504\ub808\uc784\uc6cc\ud06c\uc785\ub2c8\ub2e4. <em data-start=\"2405\" data-end=\"2411\">\ubb34\uc5c7\uc744<\/em>, <em data-start=\"2413\" data-end=\"2418\">\uc5b4\ub5bb\uac8c<\/em>, \ubc0f <em data-start=\"2424\" data-end=\"2430\">\uc5b8\uc81c<\/em> \uae30\uc5c5\uc740 ESG \uad00\ub828 \uc0ac\uc548\uc5d0 \ub300\ud574 \ubcf4\uace0\ud574\uc57c \ud569\ub2c8\ub2e4. \uc774\ub7ec\ud55c \ud45c\uc900\uc740 \ud68c\uacc4\uc5d0\uc11c \uc7ac\ubb34 \ud45c\uc900\uc774 \uc218\ud589\ud558\ub294 \uc5ed\ud560\uacfc \ub9c8\ucc2c\uac00\uc9c0\ub85c \uc9c0\uc18d\uac00\ub2a5\uc131 \uacf5\uc2dc\uc5d0 \uc77c\uad00\uc131\uacfc \ube44\uad50 \uac00\ub2a5\uc131\uc744 \ubd80\uc5ec\ud569\ub2c8\ub2e4.<\/p>\n<p data-start=\"2603\" data-end=\"2642\">\uc774 \ud45c\uc900\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \ud575\uc2ec \uc9c8\ubb38\uc5d0 \ub2f5\ud569\ub2c8\ub2e4.<\/p>\n\n<ul data-start=\"2643\" data-end=\"2851\">\n \t<li data-start=\"2643\" data-end=\"2685\">\n<p data-start=\"2645\" data-end=\"2685\">\uac00\uc7a5 \uc911\uc694\ud55c \ud658\uacbd \uc9c0\ud45c\ub294 \ubb34\uc5c7\uc77c\uae4c\uc694?<\/p>\n<\/li>\n \t<li data-start=\"2686\" data-end=\"2747\">\n<p data-start=\"2688\" data-end=\"2747\">\ud0c4\uc18c \ubc30\ucd9c\ub7c9\uc740 \uc5b4\ub5bb\uac8c \ubd84\ub958\ud574\uc57c \ud560\uae4c\uc694(Scope 1, 2, 3)?<\/p>\n<\/li>\n \t<li data-start=\"2748\" data-end=\"2800\">\n<p data-start=\"2750\" data-end=\"2800\">\uc5b4\ub290 \uc218\uc900\uc758 \uc774\ud574\uad00\uacc4\uc790 \ucc38\uc5ec\uac00 \ud544\uc694\ud560\uae4c\uc694?<\/p>\n<\/li>\n \t<li data-start=\"2801\" data-end=\"2851\">\n<p data-start=\"2803\" data-end=\"2851\">\uc0b0\uc5c5\ubcc4 \uc911\uc694\uc131\uc744 \uc5b4\ub5bb\uac8c \ubcf4\uc7a5\ud560 \uc218 \uc788\uc744\uae4c\uc694?<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"2853\" data-end=\"3112\">\uc608\ub97c \ub4e4\uc5b4, <strong data-start=\"2866\" data-end=\"2873\">GRI<\/strong> \ub294 \uad11\ubc94\uc704\ud55c \uc774\ud574\uad00\uacc4\uc790 \uc911\uc2ec \ud504\ub808\uc784\uc6cc\ud06c\ub97c \uc81c\uacf5\ud558\ub294 \ubc18\uba74, <strong data-start=\"2929\" data-end=\"2937\">SASB<\/strong> \ub294 \ud22c\uc790\uc790\uc640 \uad00\ub828\ub41c \uc7ac\ubb34\uc801\uc73c\ub85c \uc911\uc694\ud55c \uc0ac\uc548\uc5d0 \uc911\uc810\uc744 \ub461\ub2c8\ub2e4. <strong data-start=\"3000\" data-end=\"3007\">CDP<\/strong> \ub294 \uae30\ud6c4 \ud589\ub3d9 \ubaa9\ud45c \ubc0f \ud22c\uc790\uc790 \uacf5\uc2dc\uc640 \uc5f0\uacc4\ud558\uc5ec \ud0c4\uc18c \ubc0f \ud658\uacbd \ub370\uc774\ud130\uc5d0 \uc9d1\uc911\ud569\ub2c8\ub2e4.<\/p>\n\n<blockquote data-start=\"3114\" data-end=\"3266\">\n<p data-start=\"3116\" data-end=\"3266\">\uc774\ub7ec\ud55c \ud45c\uc900\uc740 \uc11c\ub85c \ub300\uccb4\ud560 \uc218 \uc5c6\uc73c\uba70, \uac01\uae30 \ub2e4\ub978 \ub300\uc0c1\uacfc \ubaa9\uc801\uc5d0 \ubd80\ud569\ud569\ub2c8\ub2e4. \ub530\ub77c\uc11c \uc801\ud569\ud55c \ud45c\uc900 \ub610\ub294 \ud45c\uc900 \uc870\ud569\uc744 \uc120\ud0dd\ud558\ub294 \uac83\uc774 \ud544\uc218\uc801\uc785\ub2c8\ub2e4.<\/p>\n<\/blockquote>\n\n<hr data-start=\"3268\" data-end=\"3271\" \/>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-935f129 elementor-widget elementor-widget-text-editor\" data-id=\"935f129\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h4 data-start=\"3273\" data-end=\"3351\">\uc139\uc158 3: GRI, CDP \ubc0f SASB \uac19\uc740 \ud45c\uc900\uc774 \ube44\uc988\ub2c8\uc2a4\uc5d0 \ud544\uc218\uc801\uc778 \uc774\uc720<\/h4><p data-start=\"3353\" data-end=\"3435\">\uae30\uc5c5\uc774 \uacf5\uc778\ub41c \ubcf4\uace0 \ud45c\uc900\uc744 \ub530\ub974\uc9c0 \uc54a\uc744 \uacbd\uc6b0 \ubc1c\uc0dd\ud558\ub294 \uc77c\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4.<\/p><ul data-start=\"3436\" data-end=\"3629\"><li data-start=\"3436\" data-end=\"3491\"><p data-start=\"3438\" data-end=\"3491\">\ud22c\uc790\uc790\ub294 ESG \ubcf4\uace0\uc11c\ub97c \ubaa8\ud638\ud558\uace0 \uc2e0\ub8b0\ud558\uae30 \uc5b4\ub835\ub2e4\uace0 \ud310\ub2e8\ud569\ub2c8\ub2e4<\/p><\/li><li data-start=\"3492\" data-end=\"3551\"><p data-start=\"3494\" data-end=\"3551\">\uc774\ud574\uad00\uacc4\uc790\ub294 \uae30\uc5c5\uc758 \uc131\uacfc\ub97c \ub3d9\uc885 \uae30\uc5c5\uacfc \ube44\uad50\ud560 \uc218 \uc5c6\uc2b5\ub2c8\ub2e4<\/p><\/li><li data-start=\"3552\" data-end=\"3629\"><p data-start=\"3554\" data-end=\"3629\">\uc9c0\uc18d\uac00\ub2a5\uc131 \uc5f0\uacc4 \uae08\uc735 \ub610\ub294 \uc870\ub2ec \uae30\ud68c\ub97c \ub193\uce58\uac8c \ub429\ub2c8\ub2e4<\/p><\/li><\/ul><p data-start=\"3631\" data-end=\"3722\">\ubc18\ub300\ub85c, <strong data-start=\"3659\" data-end=\"3708\">\uccb4\uacc4\uc801\uc778 \uc9c0\uc18d\uac00\ub2a5\uc131 \ubcf4\uace0 \ud45c\uc900<\/strong> \uc744 \ud65c\uc6a9\ud558\ub294 \uae30\uc5c5\uc740 \ub2e4\uc74c\uacfc \uac19\uc740 \uc774\uc810\uc744 \uc5bb\uc2b5\ub2c8\ub2e4.<\/p><ul data-start=\"3723\" data-end=\"4055\"><li data-start=\"3723\" data-end=\"3781\"><p data-start=\"3725\" data-end=\"3781\">\uc774\ud574\uad00\uacc4\uc790\uc5d0 \ub300\ud55c \ud22c\uba85\uc131 \ubc0f \uc2e0\ub8b0\uc131 \uc81c\uace0<\/p><\/li><li data-start=\"3782\" data-end=\"3829\"><p data-start=\"3784\" data-end=\"3829\">\ub9ac\uc2a4\ud06c \uad00\ub9ac \ubc0f ESG \ubca4\uce58\ub9c8\ud0b9 \uac1c\uc120<\/p><\/li><li data-start=\"3830\" data-end=\"3923\"><p data-start=\"3832\" data-end=\"3923\">\uaddc\uc81c \ubcc0\ud654\uc5d0 \ub300\ud55c \ub300\uc751 \uc900\ube44(\uc608: \uc720\ub7fd\uc758 CSRD, \ubbf8\uad6d\uc758 SEC \uae30\ud6c4 \uacf5\uc2dc)<\/p><\/li><li data-start=\"3924\" data-end=\"4055\"><p data-start=\"3926\" data-end=\"4055\">\ub2e4\uc74c\uacfc\uc758 \uc5f0\uacc4\uc131 \uac15\ud654 <strong data-start=\"3949\" data-end=\"3997\">\ube44\uc988\ub2c8\uc2a4 \uc131\uacfc\ub97c \uc704\ud55c \uc9c0\uc18d\uac00\ub2a5\uc131 KPI<\/strong>, which DEISO helps clients develop and track in real time<\/p><\/li><\/ul><blockquote data-start=\"4057\" data-end=\"4141\"><p data-start=\"4059\" data-end=\"4141\">\uc694\uc57d\ud558\uba74, \ud45c\uc900\uc740 ESG\ub97c PR \ub178\ub825\uc5d0\uc11c <strong data-start=\"4117\" data-end=\"4140\">\uc804\ub7b5\uc801 \uacbd\uc7c1\uc6b0\uc704<\/strong>.<\/p><\/blockquote><hr data-start=\"4143\" data-end=\"4146\" \/><h4 data-start=\"4148\" data-end=\"4235\">\ud83d\udfe9 SECTION 4: Table \u2013 Side-by-Side Comparison of Sustainability Reporting Standards<\/h4><p>\uc8fc\uc694 \uc9c0\uc18d\uac00\ub2a5\uc131 \ubcf4\uace0 \ud504\ub808\uc784\uc6cc\ud06c\uc758 \ud575\uc2ec \ucc28\uc774\ub97c \uc774\ud574\ud560 \uc218 \uc788\ub3c4\ub85d \uc8fc\uc694 \uae30\uc900\ubcc4 \ube44\uad50\ud45c\ub97c \uc544\ub798\uc5d0 \uc81c\uc2dc\ud569\ub2c8\ub2e4.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-26dd970 elementor-widget elementor-widget-html\" data-id=\"26dd970\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>\n  .responsive-table-wrapper {\n    width: 100%;\n    overflow-x: auto;\n    -webkit-overflow-scrolling: touch;\n    margin-bottom: 1.5rem;\n  }\n\n  .responsive-table {\n    width: 100%;\n    border-collapse: collapse;\n    font-size: 18px;\n    min-width: 700px;\n    table-layout: fixed;\n  }\n\n  .responsive-table th,\n  .responsive-table td {\n    border: 1px solid #ddd;\n    padding: 12px 16px;\n    text-align: left;\n    vertical-align: top;\n    word-wrap: break-word;\n  }\n\n  .responsive-table th {\n    background-color: #003366;\n    color: white;\n    font-weight: bold;\n  }\n\n  @media (max-width: 1024px) {\n    .responsive-table {\n      font-size: 16px;\n    }\n  }\n\n  @media (max-width: 768px) {\n    .responsive-table {\n      font-size: 14px;\n    }\n  }\n<\/style>\n\n<div class=\"responsive-table-wrapper\">\n  <table class=\"responsive-table\">\n    <thead>\n      <tr>\n        <th>\uae30\uc900<\/th>\n        <th>GRI<\/th>\n        <th>CDP<\/th>\n        <th>SASB<\/th>\n        <th>TCFD<\/th>\n      <\/tr>\n    <\/thead>\n    <tbody>\n      <tr>\n        <td><strong>\uc911\uc810 \uc601\uc5ed<\/strong><\/td>\n        <td>\uad11\ubc94\uc704\ud55c ESG \uc8fc\uc81c<\/td>\n        <td>\uae30\ud6c4\ubcc0\ud654, \ubb3c, \uc0b0\ub9bc<\/td>\n        <td>\uc7ac\ubb34\uc801\uc73c\ub85c \uc911\uc694\ud55c ESG \uc0ac\uc548<\/td>\n        <td>\uae30\ud6c4 \uad00\ub828 \uc7ac\ubb34 \uacf5\uc2dc<\/td>\n      <\/tr>\n      <tr>\n        <td><strong>\ub300\uc0c1<\/strong><\/td>\n        <td>\uc774\ud574\uad00\uacc4\uc790(\uad11\ubc94\uc704)<\/td>\n        <td>\ud22c\uc790\uc790, NGO, \uc815\ucc45 \uc785\uc548\uc790<\/td>\n        <td>\ud22c\uc790\uc790<\/td>\n        <td>\ud22c\uc790\uc790, \uaddc\uc81c\uae30\uad00<\/td>\n      <\/tr>\n      <tr>\n        <td><strong>\uc0b0\uc5c5\ubcc4 \ud2b9\uc131<\/strong><\/td>\n        <td>\uc608(\ub2e8, \uad11\ubc94\uc704\ud568)<\/td>\n        <td>\uc544\ub2c8\uc694<\/td>\n        <td>\uc608(\uc0b0\uc5c5\ubcc4 \ud45c\uc900)<\/td>\n        <td>\uc544\ub2c8\uc694<\/td>\n      <\/tr>\n      <tr>\n        <td><strong>\uc911\uc694\uc131 \uc811\uadfc \ubc29\uc2dd<\/strong><\/td>\n        <td>\uc774\ud574\uad00\uacc4\uc790 \uc911\uc2ec<\/td>\n        <td>\uae30\ud6c4 \ub9ac\uc2a4\ud06c<\/td>\n        <td>\uc7ac\ubb34\uc801 \uc911\uc694\uc131<\/td>\n        <td>\ub9ac\uc2a4\ud06c \ubc0f \uae30\ud68c<\/td>\n      <\/tr>\n      <tr>\n        <td><strong>\ub370\uc774\ud130 \uc720\ud615<\/strong><\/td>\n        <td>\uc815\uc131 \ubc0f \uc815\ub7c9<\/td>\n        <td>\uc815\ub7c9(GHG, \ubb3c \ub4f1)<\/td>\n        <td>\uc815\ub7c9 + \uc7ac\ubb34\uc801 \uad00\ub828\uc131<\/td>\n        <td>\uc815\ub7c9 + \uc2dc\ub098\ub9ac\uc624 \ubd84\uc11d<\/td>\n      <\/tr>\n      <tr>\n        <td><strong>\ub3c4\uc785 \ubc94\uc704<\/strong><\/td>\n        <td>\uae00\ub85c\ubc8c<\/td>\n        <td>\uae00\ub85c\ubc8c<\/td>\n        <td>\ubbf8\uad6d\uc5d0\uc11c \uc2dc\uc791\ub418\uc5b4 \uc804 \uc138\uacc4\uc801\uc73c\ub85c \ud65c\uc6a9 \ud655\ub300<\/td>\n        <td>\uae00\ub85c\ubc8c<\/td>\n      <\/tr>\n      <tr>\n        <td><strong>\uaddc\uc81c \uc815\ud569\uc131<\/strong><\/td>\n        <td>EU \uc911\uc2ec, CSRD\uc640 \uc5f0\uacc4<\/td>\n        <td>TCFD\uc640 \ubd80\ud569<\/td>\n        <td>\ubbf8\uad6d SEC \ubd80\ud569 \uac00\ub2a5\uc131<\/td>\n        <td>\uc5ec\ub7ec \uad00\ud560\uad8c\uc5d0\uc11c \uc758\ubb34\ud654\ub428<\/td>\n      <\/tr>\n    <\/tbody>\n  <\/table>\n<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c97a0fb e-flex e-con-boxed e-con e-parent\" data-id=\"c97a0fb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-00fc17e elementor-widget elementor-widget-text-editor\" data-id=\"00fc17e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong data-start=\"6149\" data-end=\"6169\">\ud65c\uc6a9 \uc0ac\ub840<\/strong>: \ub2e4\uad6d\uc801 \uc81c\uc870\uae30\uc5c5\uc740 \uacb0\ud569\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4 <strong data-start=\"6214\" data-end=\"6221\">GRI<\/strong> \uc774\ud574\uad00\uacc4\uc790 \ud22c\uba85\uc131 \ud655\ubcf4\ub97c \uc704\ud574, <strong data-start=\"6252\" data-end=\"6259\">CDP<\/strong> \uae30\ud6c4 \uacf5\uc2dc\ub97c \uc704\ud574, \uadf8\ub9ac\uace0 <strong data-start=\"6289\" data-end=\"6297\">SASB<\/strong> \ud22c\uc790\uc790 \ucee4\ubba4\ub2c8\ucf00\uc774\uc158\uc744 \uc704\ud574.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-11c786a elementor-widget elementor-widget-image\" data-id=\"11c786a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"768\" height=\"768\" src=\"https:\/\/dei.so\/wp-content\/uploads\/2025\/05\/sus-reportig-section4-768x768.jpg\" class=\"attachment-medium_large size-medium_large wp-image-259348\" alt=\"\ud575\uc2ec \uc694\uc18c\ub97c \ub2f4\uc740 \uc9c0\uc18d\uac00\ub2a5\uc131 \ubcf4\uace0 \ud45c\uc900 \ub2e4\uc774\uc5b4\uadf8\ub7a8.\" srcset=\"https:\/\/dei.so\/wp-content\/uploads\/2025\/05\/sus-reportig-section4-768x768.jpg 768w, https:\/\/dei.so\/wp-content\/uploads\/2025\/05\/sus-reportig-section4-300x300.jpg 300w, https:\/\/dei.so\/wp-content\/uploads\/2025\/05\/sus-reportig-section4-150x150.jpg 150w, https:\/\/dei.so\/wp-content\/uploads\/2025\/05\/sus-reportig-section4-560x560.jpg 560w, https:\/\/dei.so\/wp-content\/uploads\/2025\/05\/sus-reportig-section4.jpg 819w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a846670 elementor-widget elementor-widget-text-editor\" data-id=\"a846670\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h4 data-start=\"6332\" data-end=\"6424\">5: \uae30\uc5c5\uc5d0 \uc801\ud569\ud55c \uc9c0\uc18d\uac00\ub2a5\uc131 \ubcf4\uace0 \ud45c\uc900 \uc120\ud0dd \ubc29\ubc95<\/h4><p data-start=\"6426\" data-end=\"6537\">\uc9c0\uc18d\uac00\ub2a5\uc131 \ubcf4\uace0 \ud504\ub808\uc784\uc6cc\ud06c\uc758 \uc120\ud0dd\uc740 \ubaa8\ub4e0 \uae30\uc5c5\uc5d0 \ub3d9\uc77c\ud558\uac8c \uc801\uc6a9\ub418\ub294 \uacb0\uc815\uc774 \uc544\ub2d9\ub2c8\ub2e4. \uc8fc\uc694 \uace0\ub824\uc0ac\ud56d\uc740 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4:<\/p><h4 data-start=\"6539\" data-end=\"6568\">\u2705 1. <strong data-start=\"6549\" data-end=\"6568\">\uc0b0\uc5c5 \ubd80\ubb38<\/strong><\/h4><ul data-start=\"6569\" data-end=\"6686\"><li data-start=\"6569\" data-end=\"6615\"><p data-start=\"6571\" data-end=\"6615\"><em data-start=\"6571\" data-end=\"6602\">\uc81c\uc870\uc5c5\/\uc911\uacf5\uc5c5?<\/em> \u2192 SASB + CDP<\/p><\/li><li data-start=\"6616\" data-end=\"6648\"><p data-start=\"6618\" data-end=\"6648\"><em data-start=\"6618\" data-end=\"6642\">\uc18c\ub9e4\/\uc18c\ube44\uc7ac?<\/em> \u2192 GRI<\/p><\/li><li data-start=\"6649\" data-end=\"6686\"><p data-start=\"6651\" data-end=\"6686\"><em data-start=\"6651\" data-end=\"6672\">\uae08\uc735 \uc11c\ube44\uc2a4?<\/em> \u2192 TCFD + SASB<\/p><\/li><\/ul><h4 data-start=\"6688\" data-end=\"6722\">\u2705 2. <strong data-start=\"6698\" data-end=\"6722\">\uacf5\uc2dc \ubaa9\uc801<\/strong><\/h4><ul data-start=\"6723\" data-end=\"6888\"><li data-start=\"6723\" data-end=\"6767\"><p data-start=\"6725\" data-end=\"6767\"><em data-start=\"6725\" data-end=\"6761\">\uc774\ud574\uad00\uacc4\uc790 \ucc38\uc5ec \ubc0f \uc2e0\ub8b0 \uad6c\ucd95?<\/em> \u2192 GRI<\/p><\/li><li data-start=\"6768\" data-end=\"6825\"><p data-start=\"6770\" data-end=\"6825\"><em data-start=\"6770\" data-end=\"6818\">\ud22c\uc790\uc790 \uc694\uad6c\uc0ac\ud56d \ub610\ub294 \uc0c1\uc7a5 \uc694\uac74 \ucda9\uc871?<\/em> \u2192 SASB<\/p><\/li><li data-start=\"6826\" data-end=\"6888\"><p data-start=\"6828\" data-end=\"6888\"><em data-start=\"6828\" data-end=\"6875\">\uae30\ud6c4 \uaddc\uc81c \ub610\ub294 \ud0c4\uc18c\uc138 \ub300\ube44?<\/em> \u2192 CDP + TCFD<\/p><\/li><\/ul><h4 data-start=\"6890\" data-end=\"6934\">\u2705 3. <strong data-start=\"6900\" data-end=\"6934\">\uc9c0\uc5ed\ubcc4 \uaddc\uc81c \uc801\uc6a9<\/strong><\/h4><ul data-start=\"6935\" data-end=\"7001\"><li data-start=\"6935\" data-end=\"6966\"><p data-start=\"6937\" data-end=\"6966\"><em data-start=\"6937\" data-end=\"6953\">\uc720\ub7fd(CSRD)?<\/em> \u2192 GRI + ESRS<\/p><\/li><li data-start=\"6967\" data-end=\"7001\"><p data-start=\"6969\" data-end=\"7001\"><em data-start=\"6969\" data-end=\"6987\">USA (SEC \uaddc\uc815)?<\/em> \u2192 SASB + TCFD<\/p><\/li><\/ul><h4 data-start=\"7003\" data-end=\"7034\">\u2705 4. <strong data-start=\"7013\" data-end=\"7034\">\ub514\uc9c0\ud138 \uc900\ube44\ub3c4<\/strong><\/h4><p data-start=\"7035\" data-end=\"7188\">\uadc0\uc0ac\uac00 <strong data-start=\"7058\" data-end=\"7107\">\ub514\uc9c0\ud138 \ub3c4\uad6c\ub97c \uac16\ucd94\uace0 \uc788\uac70\ub098 \uc2e4\uc2dc\uac04 \ubcf4\uace0\ub97c \ubaa9\ud45c\ub85c \ud55c\ub2e4\uba74<\/strong>, DEISO\ub294 \ud504\ub808\uc784\uc6cc\ud06c\ub97c <strong data-start=\"7154\" data-end=\"7183\">AI-powered ESG dashboards<\/strong> \ub2e4\uc74c \ubaa9\uc801\uc744 \uc704\ud574:<\/p><ul data-start=\"7189\" data-end=\"7302\"><li data-start=\"7189\" data-end=\"7229\"><p data-start=\"7191\" data-end=\"7229\">Scope 1, 2 \ubc0f 3 \uc790\ub3d9 \ucd94\uc801<\/p><\/li><li data-start=\"7230\" data-end=\"7266\"><p data-start=\"7232\" data-end=\"7266\">\uc989\uac01\uc801\uc778 \uc131\uacfc \ubca4\uce58\ub9c8\ud0b9<\/p><\/li><li data-start=\"7267\" data-end=\"7302\"><p data-start=\"7269\" data-end=\"7302\">\uc9c0\ub2a5\ud615 \uc911\ub300\uc131 \ub9e4\ud551<\/p><\/li><\/ul><blockquote data-start=\"7304\" data-end=\"7461\"><p data-start=\"7306\" data-end=\"7461\">\ud504\ub808\uc784\uc6cc\ud06c \uc120\ud0dd \ubc0f \uad6c\ucd95\uc5d0 \ub3c4\uc6c0\uc774 \ud544\uc694\ud558\uc2e0\uac00\uc694? <strong data-start=\"7358\" data-end=\"7461\">DEISO\ub294 \uadc0\uc0ac\uc758 \uc0b0\uc5c5 \ubc0f \uc9c0\uc5ed\uc5d0 \ub9de\ucd98 \ucee8\uc124\ud305, \uad50\uc721 \ubc0f ESG \uc2dc\uc2a4\ud15c \ud1b5\ud569 \uc11c\ube44\uc2a4\ub97c \uc81c\uacf5\ud569\ub2c8\ub2e4.<\/strong><\/p><\/blockquote>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c9b6a4 elementor-widget elementor-widget-image\" data-id=\"1c9b6a4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"768\" height=\"1152\" src=\"https:\/\/dei.so\/wp-content\/uploads\/2025\/05\/sus-reportig-2-768x1152.jpg\" class=\"attachment-medium_large size-medium_large wp-image-259346\" alt=\"\uc9c0\uc18d\uac00\ub2a5\uc131 \ubcf4\uace0 \ud45c\uc900 \uc120\ud0dd\uc744 \uc704\ud55c \ud750\ub984\ub3c4.\" srcset=\"https:\/\/dei.so\/wp-content\/uploads\/2025\/05\/sus-reportig-2-768x1152.jpg 768w, https:\/\/dei.so\/wp-content\/uploads\/2025\/05\/sus-reportig-2-200x300.jpg 200w, https:\/\/dei.so\/wp-content\/uploads\/2025\/05\/sus-reportig-2-683x1024.jpg 683w, https:\/\/dei.so\/wp-content\/uploads\/2025\/05\/sus-reportig-2.jpg 819w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-826610a elementor-widget elementor-widget-text-editor\" data-id=\"826610a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h4 data-start=\"7468\" data-end=\"7555\">6: \ud65c\uc6a9 \uc0ac\ub840 \u2013 \ub514\uc9c0\ud138 \ud2b8\uc708\uc774 ESG \ubcf4\uace0\ub97c \uc9c0\uc6d0\ud558\ub294 \ubc29\ubc95(\uc608\uc2dc)<\/h4><p data-start=\"7557\" data-end=\"7745\">\ub514\uc9c0\ud138 \ud2b8\uc708\uc740 \ud504\ub808\uc784\uc6cc\ud06c \uc790\uccb4\ub294 \uc544\ub2c8\uc9c0\ub9cc, <strong data-start=\"7594\" data-end=\"7611\">\ub514\uc9c0\ud138 \ud2b8\uc708<\/strong> \uace0\ub3c4\ud654\ub41c ESG \ubcf4\uace0\ub97c \uc9c0\uc6d0\ud558\ub294 \uc218\ub2e8\uc774 \ub420 \uc218 \uc788\uc2b5\ub2c8\ub2e4. \uc2dc\uc124 \ub610\ub294 \uacf5\uae09\ub9dd\uc758 \uc2e4\uc2dc\uac04 \uac00\uc0c1 \ubcf5\uc81c\ubcf8\uc744 \uad6c\ucd95\ud568\uc73c\ub85c\uc368 \uae30\uc5c5\uc740 \ub2e4\uc74c\uc744 \uc218\ud589\ud560 \uc218 \uc788\uc2b5\ub2c8\ub2e4:<\/p><ul data-start=\"7746\" data-end=\"7915\"><li data-start=\"7746\" data-end=\"7793\"><p data-start=\"7748\" data-end=\"7793\">\uc5d0\ub108\uc9c0 \uc0ac\uc6a9\ub7c9 \ubc0f \ubc30\ucd9c\ub7c9 \uc2e4\uc2dc\uac04 \uce21\uc815<\/p><\/li><li data-start=\"7794\" data-end=\"7858\"><p data-start=\"7796\" data-end=\"7858\">\uc9c0\uc18d\uac00\ub2a5\uc131 \uc2dc\ub098\ub9ac\uc624 \uc2dc\ubbac\ub808\uc774\uc158(\uc608: \uacf5\uc815 \uac1c\uc120)<\/p><\/li><li data-start=\"7859\" data-end=\"7915\"><p data-start=\"7861\" data-end=\"7915\">Scope 1, 2 \ubc0f 3 \ubc30\ucd9c\ub7c9 \ub370\uc774\ud130 \uc790\ub3d9 \uc218\uc9d1<\/p><\/li><\/ul><blockquote data-start=\"7917\" data-end=\"8093\"><p data-start=\"7919\" data-end=\"8093\">DEISO\uc5d0\uc11c \ub2f9\uc0ac\ub294 <strong data-start=\"7940\" data-end=\"7977\">\ub514\uc9c0\ud138 \ud2b8\uc708 \uae30\uc220\uacfc AI\ub97c \uacb0\ud569\ud558\uc5ec<\/strong> \uace0\uac1d\uc0ac\uac00 ESG \ub370\uc774\ud130 \uc218\uc9d1\uc744 \uc790\ub3d9\ud654\ud558\ub3c4\ub85d \uc9c0\uc6d0\ud568\uc73c\ub85c\uc368 CDP \ubc0f GRI \ubcf4\uace0 \uc694\uac74\uc744 \ubaa8\ub450 \ucda9\uc871\ud560 \uc218 \uc788\ub3c4\ub85d \ub3d5\uc2b5\ub2c8\ub2e4.<\/p><\/blockquote>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e621419 elementor-widget elementor-widget-text-editor\" data-id=\"e621419\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h4 data-start=\"8100\" data-end=\"8179\">7: DEISO\uac00 \uc9c0\uc18d\uac00\ub2a5\uc131 \ubcf4\uace0 \uc131\uacf5\uc744 \uc704\ud55c \ud30c\ud2b8\ub108\uc778 \uc774\uc720<\/h4><p data-start=\"8181\" data-end=\"8337\">\uadc0\uc0ac\uac00 ESG \uc5ec\uc815\uc744 \uc774\uc81c \ub9c9 \uc2dc\uc791\ud588\ub4e0 CSRD \ub610\ub294 SEC\uc5d0 \ubd80\ud569\ud558\ub294 \ud504\ub808\uc784\uc6cc\ud06c\ub85c \uc804\ud658 \uc911\uc774\ub4e0, <strong data-start=\"8279\" data-end=\"8314\">DEISO\ub294 \uadc0\uc0ac\uc758 \uc804\ub7b5\uc801 \ud30c\ud2b8\ub108<\/strong>. \uc785\ub2c8\ub2e4. \ub2f9\uc0ac\uac00 \uc81c\uacf5\ud558\ub294 \uc11c\ube44\uc2a4\ub294 \ub2e4\uc74c\uacfc \uac19\uc2b5\ub2c8\ub2e4:<\/p><h4 data-start=\"8339\" data-end=\"8387\">\ud83d\udcbc DEISO Services Aligned to ESG Reporting:<\/h4><ul data-start=\"8388\" data-end=\"8861\"><li data-start=\"8388\" data-end=\"8506\"><p data-start=\"8390\" data-end=\"8506\"><strong data-start=\"8390\" data-end=\"8425\">ESG \ubc0f \uc9c0\uc18d\uac00\ub2a5\uc131 \ucee8\uc124\ud305<\/strong>: \ud504\ub808\uc784\uc6cc\ud06c \uc120\ud0dd, \ub85c\ub4dc\ub9f5 \uc218\ub9bd \ubc0f \uc774\ud574\uad00\uacc4\uc790 \ucc38\uc5ec \uc804\ub7b5<\/p><\/li><li data-start=\"8507\" data-end=\"8611\"><p data-start=\"8509\" data-end=\"8611\"><strong data-start=\"8509\" data-end=\"8539\">AI \uac15\ud654 ESG \ub300\uc2dc\ubcf4\ub4dc<\/strong>: ESG KPI\ub97c \uc790\ub3d9\ud654, \uc2dc\uac01\ud654 \ubc0f \ucd5c\uc801\ud654\ud558\ub294 \ub9de\ucda4\ud615 \ud50c\ub7ab\ud3fc<\/p><\/li><li data-start=\"8612\" data-end=\"8746\"><p data-start=\"8614\" data-end=\"8746\"><strong data-start=\"8614\" data-end=\"8643\">\ud504\ub9ac\ubbf8\uc5c4 \uad50\uc721 \ud504\ub85c\uadf8\ub7a8<\/strong>: \ub0b4\ubd80 \ud300\uc774 ESG, GRI, CDP \ubc0f SASB \uc804\ubc18\uc5d0\uc11c ESG \ubcf4\uace0\uc11c\ub97c \uc791\uc131, \uad6c\ud604 \ubc0f \uac10\uc0ac\ud558\ub294 \ubc29\ubc95\uc744 \uad50\uc721\ud569\ub2c8\ub2e4<\/p><\/li><li data-start=\"8747\" data-end=\"8861\"><p data-start=\"8749\" data-end=\"8861\"><strong data-start=\"8749\" data-end=\"8783\">\ub370\uc774\ud130 \uad00\ub9ac \ubc0f \uac80\uc99d<\/strong>: \uc804\uacfc\uc815 \ub370\uc774\ud130 \uc218\uc9d1, Scope\ubcc4 \ubc30\ucd9c\ub7c9 \uc0b0\uc815 \ubc0f \uac80\uc99d \uc9c0\uc6d0<\/p><\/li><\/ul><p data-start=\"8863\" data-end=\"8982\">\ub2f9\uc0ac\ub294 \ub2e8\uc21c\ud788 \ud45c\uc900\uc744 \uad6c\ud604\ud558\ub294 \ub370 \uadf8\uce58\uc9c0 \uc54a\uace0, \uadc0\uc0ac\uac00 \uc774\ub97c <strong data-start=\"8909\" data-end=\"8955\">\ube44\uc988\ub2c8\uc2a4 \uc131\uc7a5\uc758 \ub3c4\uad6c\ub85c \ud65c\uc6a9\ud558\uace0<\/strong> \uaddc\uc81c \ud68c\ubcf5\ub825\uc744 \uac15\ud654\ud558\ub3c4\ub85d \uc9c0\uc6d0\ud569\ub2c8\ub2e4.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8b842ad elementor-widget elementor-widget-image\" data-id=\"8b842ad\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"768\" height=\"512\" src=\"https:\/\/dei.so\/wp-content\/uploads\/2025\/05\/sus-reportig-section7-768x512.jpg\" class=\"attachment-medium_large size-medium_large wp-image-259349\" alt=\"\uc9c0\uc18d\uac00\ub2a5\uc131 \ubcf4\uace0 \ud45c\uc900: GRI, CDP, SASB, ISO\" srcset=\"https:\/\/dei.so\/wp-content\/uploads\/2025\/05\/sus-reportig-section7-768x512.jpg 768w, https:\/\/dei.so\/wp-content\/uploads\/2025\/05\/sus-reportig-section7-300x200.jpg 300w, https:\/\/dei.so\/wp-content\/uploads\/2025\/05\/sus-reportig-section7-1024x683.jpg 1024w, https:\/\/dei.so\/wp-content\/uploads\/2025\/05\/sus-reportig-section7.jpg 1228w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c519f1c elementor-widget elementor-widget-text-editor\" data-id=\"c519f1c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h5 data-start=\"8989\" data-end=\"9057\">8: \uacb0\ub860 \u2013 \ud45c\uc900\uc744 \uc644\uc131\ud558\uace0 \ubcc0\ud654\ub97c \uc8fc\ub3c4\ud558\uc138\uc694<\/h5><p data-start=\"9059\" data-end=\"9277\"><strong data-start=\"9059\" data-end=\"9097\">\uc9c0\uc18d\uac00\ub2a5\uc131 \ubcf4\uace0 \ud45c\uc900<\/strong> \uc9c0\uc18d\uac00\ub2a5\uc131 \ubcf4\uace0 \ud45c\uc900\uc740 \uacf5\uc2dc \ub3c4\uad6c\ub97c \ub118\uc5b4 \ube44\uc988\ub2c8\uc2a4 \ub3c4\uad6c\uc785\ub2c8\ub2e4. \uc801\ud569\ud55c \ud504\ub808\uc784\uc6cc\ud06c\ub294 \uc870\uc9c1\uc774 <strong data-start=\"9197\" data-end=\"9276\">\uc2e0\ub8b0\ub97c \uad6c\ucd95\ud558\uace0 \uaddc\uc81c \uc900\uc218 \ubaa9\ud45c\ub97c \ub2ec\uc131\ud558\uba70 \ud22c\uc790\uc790\ub97c \uc720\uce58\ud558\uace0 \uc9c0\uc18d\uac00\ub2a5\ud558\uac8c \uc131\uc7a5\ud558\ub3c4\ub85d \ub3d5\uc2b5\ub2c8\ub2e4<\/strong>.<\/p><p data-start=\"9279\" data-end=\"9417\">\uadc0\uc0ac\uac00 <strong data-start=\"9302\" data-end=\"9334\">GRI, CDP, SASB \ub610\ub294 \uc138 \uac00\uc9c0 \ubaa8\ub450\uc5d0 \ubd80\ud569\ud558\ub4e0<\/strong>, \uc131\uacf5\uc740 <strong data-start=\"9360\" data-end=\"9416\">ESG \ub370\uc774\ud130\ub97c \uc5bc\ub9c8\ub098 \ud6a8\uacfc\uc801\uc73c\ub85c \uad6c\ud604, \uce21\uc815 \ubc0f \uad00\ub9ac\ud558\ub294\uc9c0\uc5d0 \ub2ec\ub824 \uc788\uc2b5\ub2c8\ub2e4<\/strong>.<\/p><blockquote data-start=\"9419\" data-end=\"9612\"><p data-start=\"9421\" data-end=\"9612\">\ud83d\udd0e <strong data-start=\"9424\" data-end=\"9486\">\ubcf4\uace0 \uc804\ub7b5\uc758 \uba85\ud655\uc131\uacfc \uc601\ud5a5\ub825\uc744 \ub192\uc774\uace0 \uc2f6\uc73c\uc2e0\uac00\uc694?<\/strong><br data-start=\"9486\" data-end=\"9489\" \/>\ud83d\udcac <a href=\"https:\/\/dei.so\/ko\/contact\/\"><strong data-start=\"9494\" data-end=\"9517\">\uc9c0\uae08 DEISO\uc5d0 \ubb38\uc758\ud558\uae30<\/strong><\/a> ESG \ubaa9\ud45c\ub97c \ub17c\uc758\ud558\uace0 \ub2f9\uc0ac\uc758 \ub3c4\uad6c\uc640 \uc804\ubb38\uc131\uc774 \ub2e4\uc74c \ubcf4\uace0\uc11c \uc791\uc131\uc5d0 \uc5b4\ub5bb\uac8c \ub3c4\uc6c0\uc774 \ub418\ub294\uc9c0 \uc54c\uc544\ubcf4\uc138\uc694.<\/p><\/blockquote>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-548f810 elementor-widget elementor-widget-image\" data-id=\"548f810\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/dei.so\/wp-content\/uploads\/elementor\/thumbs\/sus-reportig-1-rs2pxf0yeyoqhbblq7fo3l4aqt3gd406fmsha6y16w.jpg\" title=\"sus-reportig-1\" alt=\"DEISO \uc11c\ube44\uc2a4: AI, \ucee8\uc124\ud305, \uad50\uc721, \ub300\uc2dc\ubcf4\ub4dc.\" loading=\"lazy\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5e8dd42 e-flex e-con-boxed e-con e-parent\" data-id=\"5e8dd42\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6d7ddb3 e-flex e-con-boxed e-con e-parent\" data-id=\"6d7ddb3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f6e46fd elementor-widget elementor-widget-spacer\" data-id=\"f6e46fd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Table of Contents SECTION 1: Introduction \u2014 Why Sustainability Reporting Standards Matter Now In today\u2019s business landscape, sustainability is no longer optional\u2014it\u2019s strategic. Companies across sectors are under growing pressure from regulators, investors, and consumers to disclose their environmental, social, and governance (ESG) performance. But how exactly should this information be reported? Enter the world [&hellip;]<\/p>\n","protected":false},"author":132,"featured_media":259338,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_deiso_takeaway":"","_deiso_part":0,"_deiso_aiv_faq":[{"q":"What are sustainability reporting standards?","a":"Sustainability reporting standards are structured frameworks that define what, how, and when companies should report on environmental, social, and governance issues. They bring consistency and comparability to sustainability disclosures."},{"q":"What is the difference between GRI, CDP, and SASB?","a":"GRI provides a broad, stakeholder-centric framework, CDP focuses on carbon and environmental data, and SASB addresses financially material issues relevant to investors. These standards serve different audiences and purposes and can be used in combination."},{"q":"How do I choose the right sustainability reporting standard for my company?","a":"Choose a framework based on your industry, disclosure objectives, geographic regulatory exposure, and digital readiness. The page suggests examples such as GRI for stakeholder engagement, SASB for investor communication, and CDP plus TCFD for climate regulation or carbon-tax preparation."},{"q":"Can DEISO help with sustainability reporting?","a":"DEISO offers ESG and sustainability consulting, framework selection, roadmap development, stakeholder engagement strategy, AI-enhanced ESG dashboards, training, and data management and verification support. Its services cover reporting approaches involving GRI, CDP, SASB, and other ESG frameworks."},{"q":"How can digital twins support ESG reporting?","a":"Digital twins can create a real-time virtual replica of a facility or supply chain to measure energy use and emissions, simulate sustainability scenarios, and collect data for Scope 1, 2, and 3 emissions. 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