중소기업의 ESG위원회 설치 동기에 관한 연구

In recent years, there has been growing interest in the management of ESG issues, and ESG committees have been the focus of this interest. Existing research on ESG committees explores the motivations for setting up ESG committees from different perspectives, but is primarily focused on large companies and has not addressed this issue in the context of SMEs, limiting its applicability to SMEs. However, the recent trend of supply chain requirements and the specific situation of requiring SMEs to disclose their ESG activities make it necessary for SMEs to install ESG committees in addition to large companies. Using data from growing SMEs, this study examines organizational needs as the main reasons for SMEs to establish ESG committees. Using logistic regression analysis based on data from 199 Korean SMEs, current research finds that SMEs that have many financial sources, have a large number of overseas operations in Europe, and are involved in more types of supply networks are more likely to install an ESG committee. These findings reflect changing trends in ESG management among SMEs, which are different from previous analyses of large companies.