글로벌 전환기에 중소기업의 ESG 경영 적응양식을 둘러싼 규범과 현실

This paper investigated and analyzed the adaptability of companies in response to the recent dynamic business environment changes and global trends surrounding ESG management. One of the main focus of the study is to identify discriminatory characteristics according to the size of the company in identifying this type of adaptation. Today, the ESG is established as a kind of global embedded or norm, which is in the historical and institutional context of the transition to stakeholder capitalism and the evolution of the sustainability agenda. Based on this context, companies represent two different patterns of adaptation that are divided into strategic adaptation and adaptive adaptation for ESG management, which is acting as an external environmental element. In this study, two dimensions of perception and behavior surrounding ESG management were constructed as analysis dimensions, and based on this, ESG management adaptation patterns were investigated and analyzed for small and medium-sized enterprises. The results of the analysis confirmed that while the strategic adaptation is dominant on the cognitive level, the adaptive form is dominant on the behavioral level, and small companies with difficult business conditions have relatively strong such a tendency. There is a gap between ESG and ESG management practice established as a global norm, and such a gap means that there are management constraints in the process of implementing ESG management. Considering the gap between these norms and reality, and the various constraints that cause them, I think certain policy interventions are needed to resolve them.