충청지역 중소기업의 ESG경영이 경영성과에 미치는 영향: 변혁적리더십 매개효과를 중심으로

Recently, society's interest in ESG management has been increasing globally, and ESG management is gradually becoming a necessity rather than an option. In this study, we attempted to conduct an empirical analysis of how ESG management (Environment, Society, Governance) of small and medium-sized enterprises in the Chungcheong province significantly affects financial and non-financial management performance. Additionally, we would like to examine whether transformational leadership has a mediating effect in the relationship between ESG management and business performance. For this purpose, an empirical analysis was conducted using 117 samples of data collected from managers of small and medium-sized businesses located in the Chungcheong province. As a result of the study, the environment and governance structure of SMEs' ESG management had a positive (+) effect on financial management performance, and the ESG management environment, society, and governance all had a positive (+) effect on non-financial management performance. Furthermore, it was found that transformational leadership plays a mediating role in the relationship between ESG management and management performance. In SMEs, which are relatively limited in size and resources compared to large companies, the mediating role of transformational leadership for managers' members can be a very important factor for SMEs to improve management performance. Finally, theoretical and practical strategic implications were drawn, and the limitations of the study and future research directions were also presented.