The purpose of this study was to examine the legal characteristics of religious organizations and their activities, and to discuss legal and institutional methods for ESG practice in major activities of religious organizations. Since the concept of "ESG" was established through the United Nations Principle for Responsible Investment (PRI) in 2006, discussions on sustainability have intensified through environmental and social issues such as the climate crisis and the COVID-19 Pandemic. ESG practice is also a very important area in the major areas of activity of religious organizations. However, in light of the specificity of religious organizations, there are conflicting opinions that government intervention should be minimized to ensure autonomy in the religious area rather than active government-led intervention. In this study, the legal nature of religious organizations and changes in religious organizations' activities will be reviewed first, and unlike in the past, the role of religious organizations and the contents necessary for ESG practice to be applied to businesses operated by religious organizations. To this end, specific methods such as why ESG is needed for major activities of religious organizations, standards and methodologies for ESG practice are being sought. In the case of religious organizations, various efforts are being made to implement ESG. In addition, there is a need to harmoniously organize sectors that currently require specificity suitable for domestic religious organizations. For this practice, it would be ideal to focus on securing connection between domestic policies through government role theory, secondary role theory of religious organizations, etc. and methodology, and to establish policies that meet global standards while reflecting the specificity of the domestic situation. In the long run, after the ESG practice of religious organizations is settled, it is expected that an environment for ESG practice can be created according to the autonomous standards of each religious organization while minimizing government intervention.