ESG 성과가 우수한 기업은 탄소효율성도 높은가? : 제조기업을 중심으로

This study empirically analyzes the impact of ESG performance on carbon efficiency in manufacturing firms, aiming to investigate how ESG management affects both environmental and economic performance. The goal is to provide valuable insights for manufacturing companies developing sustainable management strategies. The empirical results show that higher ESG performance is associated with improved carbon efficiency, indicating that companies with better ESG practices manage carbon emissions more efficiently. Among the individual components of ESG, environmental and governance performance had a positive impact on carbon efficiency. In contrast, social performance did not show a significant effect on carbon efficiency, suggesting that S performance may be less directly related to carbon management. In conclusion, the analysis indicates that E and G factors are crucial for improving carbon efficiency in manufacturing firms. These findings highlight the need to prioritize environmental and governance elements in developing ESG management strategies for the manufacturing industry. This study provides a strategic direction for firms to achieve both environmental responsibility and economic success through enhanced ESG performance.