Application of ESG Management in the Non-profit Sector: An Empirical Study on Organizational Performance and Analysis of Mediating Pathways in Social Welfare Institutions

In response to escalating global imperatives for sustainable development and intensifying stakeholder demands forEnvironmental, Social, and Governance (ESG) implementation, ESG management has emerged as a pivotal organizationalstrategy transcending traditional for-profit boundaries. This empirical investigation examines the influence of ESGmanagement on organizational performance within social welfare institutions, analyzing the mediating functions oforganizational commitment and innovative behavior through theoretical frameworks of institutional isomorphism andpublic service motivation. Analysis of comprehensive survey data collected from 425 employees across social welfareinstitutions in metropolitan regions (Seoul, Gyeonggi, Incheon) revealed that environmental responsibility (p<.001) andgovernance structure (p<.001) components significantly and positively influenced organizational performance, while thesocial responsibility dimension demonstrated no significant direct effect (p>.05). This pattern was consistent fororganizational commitment, while for innovative behavior, environmental (p<.001) and governance (p<.001) factorsshowed significant effects, with social responsibility exhibiting a marginally significant relationship (p=.061). The researchconfirms that organizational commitment and innovative behavior significantly mediate the relationship between all ESGdimensions and organizational performance, with innovative behavior demonstrating stronger mediating effects. This studycontributes to ESG literature by extending theoretical application to non-profit contexts and demonstrates that social welfareinstitutions require contextualized measurement approaches. Future research should develop specialized ESG measurementinstruments that establish clearer conceptual boundaries between inherent social missions and supplementary socialresponsibility actions, ultimately enhancing both organizational effectiveness and social value creation.