중소기업의 ESG경영과 지속가능성에 대한 탐색적 연구: 경영자의 비재무적 성과 평가를 중심으로

[Purpose]This study attempted to demonstrate the relationship between non－financial performance and SMEs’ long－term survival, focusing on manager’s performance importance perception and satisfaction evaluation. [Methodology]This study derived the 12 hypotheses on the relationship between the long－term survival of SMEs and the importance perception, satisfaction, and weighted satisfaction evaluation of managers’ financial and non－financial performance. For the analysis, among the survey results of 178 SMEs obtained in 2012, the contents related to non－financial performance and the long－term survival of the SMEs were investigated. The independent sample mean difference test and dichotomous logistic regression analysis of SPSS 26. were performed. [Findings]There was no significant difference or effect on long－term survival in importance perception of SMEs’ managers, but the satisfaction and weighted satisfaction of profit－oriented financial and non－financial performances had a significant difference and effect on long－term survival. [Implications]This study provided implications that ESG is also a major strategy of SMEs by demonstrating a significant relationship between SMEs’ long－term survival and managers’ non－financial performance evaluation.