지속가능성 인증 관련 타 전문가 활용 방안 연구

초록

This study investigates methods to effectively utilize external experts to enhance the quality of assurance engagements, which have become increasingly important following the introduction of the KSSB sustainability disclosure standards. The research was conducted through an analysis of domestic literature, a review of advanced overseas cases such as Shell and Apple, and Focus Group Interviews (FGI) with practitioners from major domestic assurance institutions. The analysis reveals that while domestic companies face limitations due to the absence of standardized guidelines and a shortage of professional personnel, overseas practices demonstrate active multidisciplinary collaboration and clear specification of qualifications. In particular, the interviews identified low assurance fees, unclear accountability, and the lack of collaboration platforms as major structural barriers to the utilization of experts. Accordingly, this study proposes policy measures including the prompt establishment of assurance standards for expert utilization aligned with international standards (ISSA 5000), the implementation of procedures to evaluate expert Competence, Capabilities, and Objectivity (CCO), and the transparent disclosure of information regarding the utilized experts. Furthermore, regarding market infrastructure, the study suggests that fostering a quality-oriented market through the disclosure of assurance fees and time, and securing the independence of assurance contracts, are essential.

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