□ Redefining the Concept of ESG and Establishing ESG Roles by Entity in the Public Sector
○ To apply ESG to the public sector, redefining the existing ESG concepts and components to align with the purpose of utilization and characteristics of the public sector
○ To enhance sustainability, establishing ESG-related roles reflecting the characteristics of each public sector entity, and synergy should be pursued between public sectors or between public and private sectors

□ Institutionalization of Sustainability Disclosure in the Public Sector and Development of ESG Indicator System for Gyeonggi Province
○ Considering that domestic and international ESG policies are centered on reporting and disclosure according to global sustainability standards, institutionalizing sustainability disclosure to promote ESG in the public sector for a sustainable society
○ In Gyeonggi Province, Developing and utilizing sustainability disclosure of the public sector to measure, manage, and disclose policies, activities, and performance of public sector entities such as the province, cities/counties, and public institutions from Environmental(E), Social(S), and Governance(G) perspectives
○ Utilizing Sustainability disclosure of the public sector to promote the achievement of Gyeonggi Province's administrative goals and resolution of local issues, while enhancing the social responsibility of the public sector and a sustainable society
○ (Institutionalization of Public Sector Sustainability Disclosure) A three-stage(preparation-implementation-development) plan to gradually expand disclosure subjects, scope, management and supervision, disclosure content, methodology, results, feedback, and institutional foundation to apply and operate sustainability disclosure system in the public sector of Gyeonggi Province
○ (Development of Public Sector ESG Indicator System) Developing an ESG indicator system for Gyeonggi Province, City/County governments, and public institutions by modifying and supplementing existing Korean and global sustainability standards and ESG indicators to reflect provincial administrative goals, current issues, and public sector characteristics for Sustainability disclosure of the public sector in Gyeonggi Province

□ (Gyeonggi Province Level) Establishment of Sustainability Disclosure Plan and Implementation Measures in the Public Sector for Gyeonggi Province
○ (Goal, Strategy, and Plan) Introduction and operation of public sector sustainability disclosure system aimed at achieving Gyeonggi Province's administrative goals and resolving current issues
○ (Development of Disclosure Standards and Guidelines) Development of customized sustainability and ESG standards for the public sector at the provincial level, and preparation of disclosure guidelines including these standards, methods, and procedures
○ (Pilot Test and Preparation) Pilot implementation of sustainability disclosure system for Gyeonggi Province, cities/counties, and public institutions, reviewing results and making modifications through stakeholder feedback
○ (Development and Operation of ESG Data Platform) Development and operation of an integrated data platform at the provincial level for providing information on domestic and global sustainability standards and ESG-related regulations, data measurement and management, and information disclosure
○ (Support Measures) Developing plans to expand ESG personnel based on cities/counties and public institutions' requirements, providing incentives based on ESG disclosure and evaluation performance to motivate participation
○ (Management, Supervision, and Verification) Implementation of verification by Gyeonggi Province or delegated institutions to ensure accuracy, reliability, and objectivity of sustainability information disclosed by Gyeonggi Province, cities/counties, and public institutions

□ (City/County Government and Public Institution) Establishment and Implementation of Detailed Sustainability Disclosure Plans by Each City & County and Public Institution
○ (Rules and Planning) Establishing institutional foundation for ESG introduction and operation by developing ordinances or rules and implementation plans for each City/County government and public institution based on Gyeonggi Province's ESG ordinance and plan
○ (Standard Setting and Disclosure) Utilizing public sector sustainability and ESG standards and disclosure guidelines to establish criteria systems for each city/county and public institution, and disclosing information accordingly
○ (Double Materiality Assessment) Conducting double materiality assessments for each organization to identify key issues and selectively apply sustainability and ESG criteria or assign weights accordingly
○ (ESG Committee Establishment) Establishing ESG committees in each city/county and public institution to enhance collective leadership for promoting ESG in the public sector
○ (Awareness and Capacity Building) Enhancing ESG awareness and capacity from organizational leaders to members through professional consulting and education