기 업 지 배 구 조 리 뷰 금융위기속 ʻ 책임투자 ʼ 와 ʻ 기업시민 ʼ 을강조한 UN 대표단 기업지배구조리뷰 102 금융위기속에서 UN 글로벌컴팩트 (UN Global Compact) 와 PRI 1) (Principles for Responsible Investment) 는 UN 대표단이 ʻ 책임투자 ʼ 와 ʻ 기업시민 ʼ 에관한역할을논의할수 있도록합동브리핑회의를개최하였다. 과거부터지금까지 사업가와 ( 기관 ) 투자자에게사업상의기회와리스크을반영 하는환경, 사회, 기업지배구조 (ESG) 의요소에관한정보를 공개토록요구되어졌는데, 이두논의에서도이러한부분이 다루어졌다.ʼʼ PRI 이사회와 (Hermes Property Asset Management Limited 가운영하는 ) Trustee of BT Pension Scheme 의 의장인도널드맥도널드 (Donald MacDonald) 는최근의주요한 PRI 개요에대해설명을하였는데, 주내용은다음과같다. 금융위기에대응하기위해, PRI 는더적극적이고협력적인 ( 주식 ) 소유권에관한 8.0 계획을개발하였다. 이는기관 투자자들이투자결정에있어관련주의수준을크게개선시키고, 리스크관리를휠씬더현명하게실행하게하고, 이에대한 보상을통해 ( 건전한투자가 ) 장려될수있게하기위한것이다. 이는궁극적으로장기투자를보호할수있는길이되고, ( 기업 ) 자산가치에영향을미치는 ESG( 환경, 사회, 기업지배구조 ) 이슈 (issue) 들을투자의사결정에반영하는수단이된다는 것이다. 이와관련하여, (135 개국의 65,000 단체가가입한 ) UN 의 1) PRI 는책임있는기관투자에대한가장영향력있는글로벌이니셔티브 (global initiative) 이다. 500 개가넘는단체가가입하고, 그영향하에있는금액이 16 조달러에이르러, 전세계적으로비중있는투자규모를차지하고있다.
국 / 내 / 동 / 향해 / 외 / 동 / 향센 / 터 / 소 / 식 사회적책임계획에대한최신정보를제공하여온글로벌컴팩트 (Global Compact) 의임원인 Georg Kell도인권, 노동, 환경, 부패분야에서의보편적인원칙을수행할수있는모든업무의필요성을강조하였다. 또한, 금융위기로인한악영향은글로벌컴팩트가오랫동안옹호해온현대기업의본질적인책임에관한이슈에대해집중조명을하는계기가되었고, 그간의노력이현사회의대다수에게혜택이갈수있게하는영향력이조성되었다고밝혔다. 글로벌기후변화조약의필요성을주창한 ʻ 코펜하겐선언 ʼ 글로벌비즈니스리더들 (Global Business Leaders) 은 ʻ기후변화ʼ 관련된글로벌한요구에부응하기위해코펜하겐 (Copenhagen) 에모였다. 기후변화정상회담폐막일에완성된 ʻ코펜하겐선언 (Copenhagen Call)ʼ에서, 비즈니스리더들은새로운글로벌기후조약에배기물방출감소에대한명확한목표가 2020년과 2050년까지정해져야한다는데동의하는의견을밝혔다. 구체적으로, 그수준은산업화이전수준을기준으로하여글로벌평균기온상승이최대 2 로제한되어져야한다고명시하였다. 이같은조약은 2020년까지약 17Gt의 ( 이산화탄소배출 ) 감소를이끌정도로즉각적이고본질적인행동을요구하는것이다. 이정도크기의배기물방출감소는근본적으로사업에영향을미칠것이라고예상되어지지만, 비즈니스리더들은이러한변화에대해준비를하여야하며, 경제회복과지구보호를지지하는정치적인결정이있어야한다는내용도코페하겐선언에담겨있다. 이와관련하여, 경제회복과기후변화에대한긴급행동은상호보완적이라고 ( 코펜하겐 ) 선언에언급되어지는데, 이는배기물방출감소를필요로하는새로운경제인프라에대한투자가경기를부양하고일자리를증대시키기때문이라는것이다. 또한, 선언은지속가능한미래경제를위한견고한토대를위해서다음과같은 6가지단계가필수적이라고밝혔다. 해외동향 103
기 업 지 배 구 조 리 뷰 1. 2020년, 2050년각각에성취가능한배기물방출감소목표를가진온실가스안정화방침에대한협정체결 2. 산업화활동에따른배출물의효율적인측정, 보고및확인 3. 배기물방출감소를위한첨단기술투자증가에대한인센티브 (incentive) 제공 4. 현존하는배기물저감장치 / 기술의활용및차세대장치 / 기술의개발 5. 원상복구가가능한건전한지역사회건립을위한펀드설립 6. 산림보호를위한자금지원수단의제공 코펜하겐기후위원회 (Copenhagen Climate Council) 위원들은 ʻ코펜하겐선언ʼ을덴마크수상인 Lars LØkke Rasmussen과 UNFCCC(United Nations Framework Convention on Climate Change) 의사무국장인 Yvo de Boer에게전했다. 둘은올해 12월에있을 COP(UN Climate Change Conference) 개최전잔여기간 (6개월) 동안각국이가질협상에 ( 코펜하겐선언의 ) 영향력을내세울예정이다. 비즈니스리더들이기후변화에대해보수적이않다는것을보이는것이선언의목표라고코페하겐기후위원회의장인 Tim Flannery가언급하였다. 또한, 그는 COP15에앞서중요한의미를가지는선언에앞으로더많은비즈니스리더들이참여하기를원한다고하였다. 코펜하겐기후위원회설립자 Erik Rasmussen도, ʻʻ지금까지경제성장 / 삶의질향상과배기물방출은상호밀접한관계가있어왔기때문에, 배기물방출감소는거대하고, 전례가없는글로벌변화일것이지만, 지속가능한성장 (Sustainable Growth), 녹색일자리 (Green job), ( 그린 ) 개발과혁신이의미있고중요한다른기회를제공할것이다.ʼʼ 라고언급하였다. 코펜하겐기후위원회에의해제공된 ʻ코펜하겐선언ʼ은세계지속가능발전협의회 (WBCSD: World Business Council for Sustainable Development), 세계경제 기업지배구조리뷰 포럼 (WEF: World Economic Forum), 3C, UN 글로벌컴팩, 비영리단체인 ʻThe Climate Groupʼ 과의논의와, 기후변화정상회담 (World Business Summit on climate change) 참여자들의심사숙고에의해완성된것이다. 104
국 / 내 / 동 / 향해 / 외 / 동 / 향센 / 터 / 소 / 식 미등기이사의보수에대한 ICGN 자문 ICGN(International Corporate Governance Network) 은참고용으로회원들에게처음제공한 2006년도 ʻ미등기이사의보수ʼ 가이드라인 (Guidelines) 과정책에대해개정판을내놓았다. 미등기이사의보수에관한이가이드라인의내용은크게두부분이다. 첫번째는보수의형태와금액산정에관한것으로, 구체적인내용은다음과같다. 지급되어야하는보수형태는현금이어야하며, 그지급보수는요구되는역할에서필요시되는 ʻ기대작업량ʼ과소요되는작업시간에근거되어야한다는것이다. 가이드라인의나머지부분은공정한보상에관한것으로, 최적의장기적관점을가지는데, 그리고, 주주이해관계와부합되는데필요한부분이다. 또한, 이러한공정성과는별개로, 완전한투명성을확보하는것이필요하다고하였다. 즉, 이전연도에각이사에게공정하게지급한보수와미등기이사의현재의보수를결정하는데사용한철학과과정은위임장권유신고서에그내용이모두표시되어야한다는것이다. 그러나 ICGN 가이드라인은미등기이사의보상에대한성과측정을권장하지는않는다. 미등기이사의역할이주주를위한독립적인대리인이기때문이고, 이러한역할은보상에대한성과측정과상당한마찰을가질수있는소지가있기때문이다. 현재이가이드라인은참고용이고, 올해 7월시드니에서개최되는 ʻ2009 ICGN 연차총회ʼ에서최종적으로승인될예정이다. 이가이드라인은 www.icgn.org 에서확인할수있습니다 기업지배구조관련컨퍼런스, 포럼, 세미나등 7 월의행사 Jul 5-9, Dubai(UAE), Chartered Fund And Asset Manager, IIR Middle East, http://iirme.com/cfam. Jul 5-9, Dubai(UAE), Practical Audit Skills, IIR Middle East, http://iirme.com/ pas. 해외동향 105
기 업 지 배 구 조 리 뷰 Jul 7-8, London, Corporate Governance Workshops, London Stock Exchange, http://www.londonstockexchange.com/about-the-exchange/training/governance-wo rkshop.htm. Jul 8, NSW(Australia), Employee and Executive Share/Equity Schemes, Company Directors, http://www.companydirectors.com.au/events/nsw/n090708db1.htm. Jul 8, VIC(Australia), Finding Board Positions, http://www. companydirectors.com.au/events/vic/v090708ws1.htm. Jul 8-10, Chicago, Fundamentals of Internal Auditing - OAG101, MIS Training Institute, http://www.misti.com/default.asp?page=10&type=3&cat=170&subcat=156&pcid= 3519 &sdid=. Jul 9, London, Generating Alpha for Pension Funds, SPSS Conferences, http://www.spsconferences.com/conference_details.asp?confid=100. Jul 9, SA(Australia), Briefing - Building an Effective Board & CEO Partnership, http://www.companydirectors.com.au/events/sa/s090709db1.htm. Jul 9, TAS(Australia), Member Networking Evening(DIRECTORS EVENT), Company Directors, http://www.companydirectors.com.au/events/tas/t090709sp1.htm/. Jul 9, VIC(Australia), Directors and Officers Liability for OH&S - Bairnsdale, http://www.companydirectors.com.au/events/vic/v090709br1.htm. Jul 9, VIC(Australia), Directing in Challenging Times, http://www.companydirectors.com.au/events/vic/v090709ws1.htm. 기업지배구조리뷰 106 Jul 13, VIC(Australia), Company Directors Course - Free Information Evening, http://www.companydirectors.com.au/events/vic/v090713co2.htm. Jul 13-14, Gauteng, Executive Benchmarking: Legendary Leadership, Institute of Directors in Southern Africa, http://www.iodsa.co.za/event_more.asp?showwhat=event Block &R= Gau&FunctionID=184. Jul 13-14, KL(Malaysia), Finance for Directors and Executive Management,
국 / 내 / 동 / 향해 / 외 / 동 / 향센 / 터 / 소 / 식 marcus evans, http://www.marcusevans.com/html/eventdetail.asp?eventid=15598§orid=23&di visionid=. Jul 13-15, Las Vegas, Risk-Based Internal Auditing - OAR351, MIS Training Institute, http://www.misti.com/default.asp?page=10&type=3&cat=170&subcat= 162&pcID =6671&sdID=. Jul 13-15, Sydney, 2009 ICGN Annual Conference: ʻʻThe Route Map to Reform and Recoveryʼʼ, International Corporate Governance Network, http://www.icgn.org/ conferences. Jul 14, NSW(Australia), The James Hardie Case - What Does it Mean for Directors?, http://www.companydirectors.com.au/events/nsw/n090714db1.htm. Jul 15, London, 2012 Preparation, National Association of Pension Funds, http://www.napf.co.uk. Jul 15, Gauteng, Audit Committee Roundtable Series, Institute of Directors in Southern Africa, http://www.iodsa.co.za/events_booking.asp?functionid=163. Jul 15, Johannesburg(South Africa), Audit Committee Roundtable Series, Institute of Directors in Southern Africa, http://www.iodsa.co.za/event_more.asp?showwhat=eventblock &R=Gau&FunctionID=163. Jul 16, Hong Kong, International Networking Evening - Hong Kong, Company Directors, http://www.companydirectors.com.au/events/international. Jul 16, TAS(Australia), Member Networking Evening(DIRECTORS EVENT), http://www.companydirectors.com.au/events/tas/t090716sp1.htm. Jul 16-17, Sydney, PRI in Person Annual Event, Principles Responsible Investment, http://www.unpri.org/event. Jul 18 20, Qatar, Management Decision Skills, IIR Middle East, http://iirme. com/cmi5. Jul 21, ACT(Australia), Company Directors Course Free Information Session, http://www.companydirectors.com.au/events. 해외동향 107
기 업 지 배 구 조 리 뷰 Jul 22-24, New York, Understanding and Auditing Derivatives - OAP383, MIS Training Institute, http://www.misti.com/default.asp?page=10&type=3&cat=170& SubCat=162&pcID=5312&sdID=. Jul 23, Beijing, Roadshow - SAM Sustainable Water Fund, Sustainable Asset Management Group, http://www.sam-group.com/htmle/about/events/events.cfm. Jul 23, London, HR PensionsConnection, National Association of Pension Funds, http://www.napf.co.uk. Jul 23, VIC(Australia), Directors and Officers Liability for OH&S - Albury, http://www.companydirectors.com.au/events/vic/v090723br1.htm. Jul 24, Hong kong, Roadshow - SAM Sustainable Water Fund, Sustainable Asset Management Group, http://www.sam-group.com/htmle/about/events/events.cfm. Jul 27, Western Cape, Audit Committee Roundtable Series, Institute of Directors in Southern Africa, http://www.iodsa.co.za/events_booking.asp?functionid=160. Jul 27-29, San Francisco, Financial Analysis for Auditors - OAG121, MIS Training Institute, http://www.misti.com/default.asp?page=10&type=3&cat=170&subcat= 156&pcID=3522&sdID=. Jul 28, Taiwan, Roadshow - SAM Sustainable Water Fund, Sustainable Asset Management Group, http://www.sam-group.com/htmle/about/events/events.cfm. Jul 28, VIC(Australia), Risk Management in the Current Downturn, Company Directors, http://www.companydirectors.com.au/events/vic/v090728db1.htm. Jul 29, SA(Australia), Emerging Directors - Are you looking for a Board Position?, http://www.companydirectors.com.au/events/sa/s090729sp1.htm. 기업지배구조리뷰 Jul 29, Singapore, Roadshow - SAM Sustainable Water Fund, Sustainable Asset Management Group, http://www.sam-group.com/htmle/about/events/events.cfm. Jul 29-31, Sydney, 4th Annual Investment Performance Measurement & Risk, Tonkin Corporation, http://www.tonkincorporation.com/?m=5&id=311&t=4. Jul 30, New York, Chairmen's Forum(Networks-Meetings), The Millstein Center 108
국 / 내 / 동 / 향해 / 외 / 동 / 향센 / 터 / 소 / 식 for Corporate Governance and Performance, http://millstein.som.yale.edu/ events.shtml. Jul 30, WA(Australia), Directors Lunch: G Bradley - The Chairman in Troubled Times, http://www.companydirectors.com.au/events/wa/w090730lu1.htm. Jul, London, Conference on Emerging Financial Stability Framework, Islamic Financial Services Board. http://www.ifsb.org/london2009. 8월의행사 Aug 3, TAS(Australia), How to get on a Board with Julie Garland-McLellan, http://www.companydirectors.com.au/events/tas/t090803db1.htm. Aug 3-7, Kuala Lumpur(Malaysia), 2nd International CSR Conference, 2009, Association for Sustainable and Responsible Investment in Asia, http://www. asria.org/news/events/1245406672. Aug 4-5, San Francisco, The Summit on IT Governance, Risk and Compliance, MIS Training Institute, http://www.misti.com/default.asp?page=65&return=70& ProductID =6742. Aug 5, VIC(Australia), Directors and Officers Liability for OH&S - Warrnambool, http://www.companydirectors.com.au/events/vic/v090805br1.htm. Aug 5, WA(Australia), Directors Briefing: Off-shore Operations, Company Directors, http://www.companydirectors.com.au/events/wa/w090805db2.htm. Aug 5-7, San Francisco, Financial Auditing - OAG103, MIS Training Institute, http://www.misti.com/default.asp?page=10&type=3&cat=170&subcat=156&pcid=35 20&sdID=. Aug 5-7, San Francisco, Fundamentals of Internal Auditing - OAG101, MIS Training Institute, http://www.misti.com/default.asp?page=10&type=3&cat=170&subcat= 156&pcID=3519 &sdid=. Aug 6, QLD(Australia), Directing Tomorrow Today - The Essential Directors 해외동향 109
기 업 지 배 구 조 리 뷰 Update, http://www.companydirectors.com.au/events/qld/q090806co1.htm. Aug 9 10, Dubai(UAE), Innovative Audit Reporting, IIR Middle East, http://iirme. com/audit. Aug 9 11, Dubai(UAE), Executive Finance And Valuation(Senior Executive Finance), IIR Middle East, http://iirme.com/sef. Aug 9 13, Abu Dhabi(UAE), Management Skills For Administrative Professionals, IIR Middle East, http://iirme.com/msap. Aug 11 13, Dubai(UAE), Advanced Audit Skills, IIR Middle East, http://iirme. com/audit. Aug 12 13, Dubai(UAE), Advanced Risk And Investment Strategy(Senior Executive Finance), IIR Middle East, http://iirme.com/sef. Aug 13, VIC(Australia), Directors and Officers Liability for OH&S - Bendigo, http://www.companydirectors.com.au/events/vic/v090813br1.htm. Aug 13-14, Johannesburg(South Africa), African Directors Forum, marcus evans, http://www.marcusevans.com/html/eventdetail.asp?eventid=15637§orid=39&di visionid=. Aug 17-19, Chicago, Advanced Auditing for In-Charge Auditors - OAG201, MIS Training Institute, http://www.misti.com/default.asp?page=10&type=3&cat=170&subcat=156&pcid=35 23&sdID=. Aug 19, Gauteng, Audit Committee Training (ACT) on Accounting, Institute of Directors in Southern Africa, http://www.iodsa.co.za/events_booking.asp?functionid= 168. 기업지배구조리뷰 Aug 20, WA(Australia), 2009 Winter Dinner - Hon Colin Barnett MEc MLA, http://www.companydirectors.com.au/events/wa/w090820di1.htm. Aug 24, Western Cape, Audit Committee Training (ACT) on Accounting, Institute of Directors in Southern Africa, http://www.iodsa.co.za/events_booking.asp?functionid =172. 110
국 / 내 / 동 / 향해 / 외 / 동 / 향센 / 터 / 소 / 식 Aug 24-28, Boston, For Audit Leaders...by Audit Leaders, MIS Training Institute, http://www.misti.com/default.asp?page=85&return=70&productid=6298. Aug 25, Hong Kong, ACGA 2009 AGM & Council Meeting, #2, 2009, Asian Corporate Governance Association, http://www.acga-asia.org/content.cfm?site_content_type_id= 3&SITE_CONTENT_ID=877&FULLSTORY=0. Aug 26-28, Mumbai(India), 2nd Annual Indian M&A Corporate Congress, Tonkin Corporation, http://www.tonkincorporation.com/?m=5&id=327&t=4. Aug 31, Sydney, Carbon Accounting, Reporting & Auditing, Tonkin Corporation, http://www.tonkincorporation.com/?m=5&id=315&t=4. Aug 31, VIC(Australia), Company Directors Course - Free Information Evening, http://www.companydirectors.com.au/events/vic/v090831co2.htm. 편집팀 해외동향 111