관광기업의 ESG 경영전략과 SDGs와의 연관성: - 호텔롯데그룹을 중심으로-

Global companies consider ESG (Environmental, Social, and Governance) as a key enabler for achieving Sustainable Development Goals(SDGs) and are making comprehensive investments in this area. From an investor's perspective, ESG serves as a non-financial indicator to assess how well a company is implementing the United Nations' SDGs. This study applied a case study approach to analyze the characteristics of ESG management strategies, using Hotel Lotte Group as a case study. It also examined the relationship between ESG management strategies and the UN's SDGs to propose levels of sustainable management and future improvement measures. The research findings revealed areas where Hotel Lotte needs improvement or further alignment with SDGs. Additionally, various aspects that tourism companies, governments, and public institutions should consider when implementing ESG management were identified.