IPA 및 수정 IPA 기법을 활용한 중소 및 중견기업의 K－ESG 가이드라인 기본 진단 항목의 중요도 및 만족도에 관한 연구

[Purpose] This study aims to study the importance and satisfaction of the basic diagnostic items of the K－ESG Guidelines for small and medium－sized companies. Through this, we will clearly identify the diagnostic items that should be applied first among the basic diagnostic items of the K－ESG Guidelines and provide academic and practical implications. [Methodology] We conducted the study using IPA and modified IPA, and collected data from 107 domestic companies. We conducted reliability and validity analysis and independence verification for the items measuring importance and satisfaction, and used the diagnostic items that met the criteria for the study to create the IPA Matrix and modified IPA Matrix. [Findings] As a result of the IPA and modified IPA Matrix, the diagnostic items belonging to Quadrant I(Maintaining and Executing Factors (Important)) are E1(Applying Environmental Management Promotion System), E8(Reducing Air Pollutant Emissions), S1(Maintaining Regular Employee Ratio), S7(Reducing Industrial Accident Rate), and G5(Disclosure of Violations of Code of Ethics), and the diagnostic items belonging to Quadrant Ⅱ(Priority Corrective Efforts and Attractive Factors), that is, the items that should be applied with the highest priority are E5(Reducing Energy Consumption), S8(Participating in Strategic Social Contribution Activities), and G3(Processing Board of Directors’ Agenda Items). [Implications] From the perspective of small and medium－sized companies, the diagnostic items that should be applied and improved with the highest priority by investing the human resources and financial resources that they have, along with increasing management interest in the basic diagnostic items of the K－ESG Guidelines, were presented.