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논문 기본 정보

자료유형
학술저널
저자정보
박태양 (한국경영인증원 지속가능경영센터) 김종대 (인하대학교 경영대학)
저널정보
한국산업경영시스템학회 산업경영시스템학회지 한국산업경영시스템학회지 제46권 제1호
발행연도
2023.3
수록면
1 - 14 (14page)

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This study is a leading case of empirical analysis of whether, when corporate stakeholders (government, investors, customers, managers, employees) put pressure on companies for ESG management, it affects the introduction and implementation of ESG activities (environmental, social, governance) and affects business performance. As for the research method, a sustainability report was published, and a web survey of Korea Research Inc. was conducted from May 10 to May 20, 2022 targeting ESG management managers of 192 companies, and analyzed through the PLS structural equation model. As a result of the study, it was found that the introduction and execution of ESG is closely influenced by the pressure from the government, investors, managers, and employees, and in particular, the internal pressure of current managers and executives and employees has a great impact on the introduction and implementation of environmental, social, and governance activities. In particular, although external pressure also has some influence, it is practical to suggest that strong internal pressure is necessary for continuous activities and performance. And, methodologically, the main activity indicators of the GRI Reporting Guidelines, which are the most representative ESG management indicators, were developed as a questionnaire, and reliability, validity, and model fit were secured through comparison with indicators of multiple systems and expert reviews. The limitations of this study are that more in-depth analysis by industry or size is possible when ESG management is mature and sufficient samples are secured, and complex ESG pressure factor modeling is possible when more diverse stakeholders are added.

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