지속가능환경불확실성이 무형자산성지출과 지속가능혁신에 미치는 영향

[Purpose] This study investigates the relationship between strategic resource allocation and innovation under the condition of sustainable environmental uncertainty. Specifically, it examines the impact of sustainable environmental uncertainty faced by firms on intangible asset expenditures and sustainable innovation, with the aim of providing empirical insights for establishing long－term competitiveness and formulating effective management strategies. [Methodology] An empirical analysis was conducted on the top 600 publicly listed manufacturing firms in Korea based on sales volume. Data were collected through a structured survey and financial indicators available on Kis－Value. The hypotheses were tested using Partial Least Squares Structural Equation Modeling (PLS－SEM). [Findings] Sustainable environmental uncertainty was categorized into economic, environmental, and social dimensions. The analysis revealed that only environmental uncertainty had a significant positive effect on both intangible asset expenditures and sustainable innovation. [Policy Implications] The findings suggest that firms facing sustainable environmental uncertainty can promote sustainable innovation through strategic investments in intangible assets. In particular, strategic resource allocation and innovation activities are especially important in response to environmental uncertainty, which often involve direct and mandatory regulatory pressures.