ESG 규제의 비관세장벽화와 통상 대응전략: 독일 LkSG 시행과 폐지를 중심으로

초록

Purpose: This study analyzes the enactment, implementation, and repeal of Germany’s LkSG regarding supply chain due diligence and the subsequent shift to the EU’s CSDDD. It identifies the trade-related implications of ESG regulations for Korean export firms and suggests policy responses. Research design, data, and methodology: This paper reviews requirements under the WTO TBT and SPS agreements and compares the legal structures of the LkSG. It assesses the non-tariff barrier (NTB) characteristics of ESG regulations by utilizing data from UNCTAD, the OECD, and the European Commission, as well as case analyses of corporate responses in Korea and abroad. Results: The analysis finds that ESG regulations reveal three major challenges: 1) excessive regulatory burdens due to inconsistencies with international standards, 2) unpredictability arising from frequent amendments and institutional shifts, and 3) economic costs related to certification, documentation, and consultancy requirements. Conclusions: ESG regulations may operate as NTBs depending on their design and enforcement. To safeguard Korean exporters, policy strategies must focus on aligning with WTO/FTA principles, enhancing predictability, and institutionalizing SME support and international cooperation.

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