ESG Strategy: The Case of Appleʼs Carbon Neutrality

Purpose : ESG management, which enhances corporate sustainability, is being highlighted as an essential management strategy to respond to social and environmental changes. Especially with the global emphasis on climate change, the importance of reducing and offsetting carbon emissions in the environmental (E) pillar of ESG management is increasing. This study aims to analyze Apple's approach to achieving carbon neutrality through forestation, demonstrating how corporate forest activities can serve as practical strategies in ESG management.Methods : The study analyzes how Apple acquired certified emission reductions through forestation activities and offset its own carbon emissions. It evaluates the connection between forest activities and major ESG indicators and issues, assessing their impact on enhancing a company's ESG performance.Results : The analysis demonstrates that Apple's forestation efforts effectively contributed to achieving carbon neutrality. The study highlights the linkage between corporate forest activities and ESG indicators, offering practical solutions for companies in the environmental (E) pillar and climate change response.Conclusion : Based on these findings, this research suggests the potential for developing carbon reduction and neutrality strategies across various industries through forest activities, offering both academic and practical implications for future ESG management.