중소기업의 ESG 대응전략과 ESG 성과 적합성에 관한 실증연구

This study aims to present practical implementation strategies and alternatives to enhance ESG capabilities in small and medium-sized enterprises (SMEs). By analyzing measurable ESG indicators applicable to SMEs, the study proposes strategic solutions and an integrated model to support sustainable ESG management. The empirical analysis was based on data collected from 87 valid responses, drawn from manufacturing SMEs defined according to the Enforcement Decree of the Framework Act on Small and Medium Enterprises—specifically, those with an average annual revenue of 150 billion KRW or less and fewer than 300 employees over the past three years. The results indicate a significant relationship between ESG strategies and performance. Internally-oriented strategies positively influenced environmental and governance outcomes, while externally-oriented strategies showed a stronger impact on environmental and social performance. These findings suggest that tailored ESG strategies can enhance SMEs’ sustainable competitiveness and long-term performance.