ESG 사회적 가치 활동 사례분석을 통한 진정성 요소에 관한 연구

(Background and purpose) As the importance of ESG management has increased, ESG frequently appears in the names of departments and operating programs of companies and institutions. However, as ESG is becoming more popular, “ESG washing” has started to emerge; moreover, the use of indicators such as “cheery picking” or greenwashing, focusing only on positive case reports in corporate sustainability reports, is increasing. Therefore, a clear distinction will be made between companies that are passive in ESG management or simply respond to risks and companies that are active and pioneering based on sincerity, and their sincerity in ESG will be determined. Against this background, this study aims to analyze the social value activities of companies with excellent ESG management from the perspective of authenticity, derive key factors that contribute to the perception of authenticity, and examine the direction of sustainable ESG. (Method) This study derived ESG authenticity elements through a theoretical consideration of the concept of authenticity and previous research. Based on this, an analysis model was presented, and quantitative and qualitative analyses were conducted on Patagonia, Lush, and Aesop, which were evaluated as excellent ESG management companies; expert evaluations were conducted to minimize researchers’ analysis errors. (Results) As a result of the case analysis, consistency derived as an ESG authenticity factor was judged to be the most basic and essential value factor for companies pursuing ESG management. Differentiation strategies through uniqueness have been shown to have a positive effect on the perception of authenticity while enhancing corporate competitiveness; the higher the practicality of social value activities, the higher the perception of authenticity. Connectivity was found to be highly relevant to practicality because practical responses and communication tailored to the social needs of stakeholders and local communities are crucial factors. Regarding the transparency factor, the case analysis provided in this study centered on the company’s vision and social value activities; therefore, there was a limit to obtaining meaningful results in terms of transparency. (Conclusions) This study emphasizes the importance of acquiring authenticity in corporate ESG management by deriving factors that are perceived as authentic through the analysis of cases of social value activities of excellent ESG companies to emphasize that securing authenticity in corporate social value activities can be a key strategy for ESG management. Based on this, we present the practical implications for the establishment of sustainable ESG strategies.