중소 및 중견기업을 위한 K-ESG 가이드라인 진단 항목이 경영 활동 지표 및 지속가능성에 미치는 영향: 제조업을 중심으로

초록

This study aims to study the impact of applying K-ESG Guideline diagnostic items to actual management activities on the management activity indicators and sustainability of SMEs in Korea. To this end, a survey was conducted targeting companies that can be mainly classified as manufacturing companies, and data collected from a total of 107 companies were used in the study. The research hypotheses were tested by conducting descriptive statistics, validity and reliability analysis, and correlation analysis for each research item, and performing regression analysis using research items that met the criteria. The results of the research hypothesis test First, as a test of hypothesis H1, the K-ESG Guidelines have a significant positive effect on management activity indicators. Second, as a test of hypothesis H2, the management activity indicators have a significant positive effect on sustainability. Third, as a test of hypothesis H3, the management activity indicators show some mediating effects between the K-ESG Guidelines and sustainability. Therefore, it was proven that incorporating the K-ESG guidelines into management activities can improve management activity indicators and further secure sustainability. Therefore, it presented a logical basis for the necessity of applying the K-ESG guidelines diagnostic items to the management activities of small and medium-sized enterprises in Korea.

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