ESG 등급에 따른 기업경영성과 차이 분석: 한국거래소 상장 식품기업을 중심으로

Recently, ESG(Environmental, Social, Governance) has been recognized as an important factor for the sustainable growth of companies. However, only 14.5% of food manufacturing companies have adopted ESG management. In particular, small and medium-sized enterprises(SMEs) face difficulties in implementing ESG management due to a lack of specialized personnel and resource constraints. The purpose of this study is to analyze the impact of ESG ratings on the management performance of 40 food manufacturing companies listed on the Korea Exchange(KRX) that have been evaluated for ESG. The one-way ANOVA was used and performedon data for 40 food manufacturing companies published by the Korea Institute of Corporate Governance and Sustainability(KCGS) in 2023. The results of the analysis showed statistically significant differences in sales (F=12.936, p<0.001) and foreign ownership(F=7.74, p<0.01) based on ESG ratings. Furthermore, Scheffe's post-hoc analysis indicated that the higher the ESG rating andindividual scores, the better the overall management performance. Therefore, it is concluded that food manufacturing companies should continuously invest in and focus on ESG management to secure a competitive advantage in the market and achieve sustainable growth.