다국적기업 현지 자회사의 ESG 귀인이 ESG 실행에 미치는 영향: 자회사 자율성의 조절효과

This study examined the relationship between the motivation and implementation of ESG management of Korean subsidiaries of multinational companies and the moderating effect of subsidiary autonomy. An analysis was conducted on multinational corporate subsidiaries operating in Korea to examine the impact of symbolic and practical motives represented by ESG management motivations of multinational corporate subsidiaries on ESG management implementation and the effect of subsidiary autonomy. As a result of the analysis, it was found that both the symbolic and practical motives of ESG management of subsidiaries have a positive effect on the implementation of ESG management. In addition, it was found that the autonomy of subsidiaries significantly strengthens the positive (+) relationship between symbolic motivation and implementation of local ESG management. Instead, subsidiary autonomy did not show a significant moderating effect on the relationship between the actual motivation and implementation of local ESG management. These results suggest that the motivation of ESG management can be representative driving force behind implementation of ESG management locally, regardless of specific attributes in terms of ESG. The results of this study also suggest that a subsidiary's symbolic motivation for local ESG management can spur ESG management by offsetting the problems that arise as the subsidiary's autonomy is high.