The Difference in Perceptions of ESG Activities: Focusing on the Individual Characteristics and the Company Size

This study examined the impact of differences in perception of ESG activities on individual characteristics and enterprise size. Due to the COVID-19 pandemic and the economic downturn, companies must come up with measures to cope with sustainability and coexist with each other. In particular, companies are participating in creating a healthy society by directly experiencing climate change and recognizing the seriousness of the situation. In the past, ESG has focused only on financial value, so it has now become a representative concept of non-financial value, and companies are solving these solutions through ESG management. The main purpose of this paper is to see how ESG activities change depending on gender, age, length of service, and size of the company. Also, the study emphasizes the need for ESG activities and provides practical implications through empirical analysis.