ESG 경영전략의 중요성에 관한 비교연구 - 항공서비스업과 통신서비스업 비교 중심으로 -

This study aims to explore how the importance and implementation levels of ESG (Environmental, Social, Governance) management strategies differ by industry, and to derive implications for industry-specific ESG strategy formulation. Despite the growing recognition of ESG as a critical factor in ensuring corporate sustainability and competitive advantage, empirical studies addressing the gap between ESG strategy and execution based on industry characteristics and structural constraints remain limited. To address this gap, the study adopts an exploratory approach combining literature review, ESG report case analyses, and a survey of ESG experts, focusing on two industries of high public significance with active ESG engagement: the airline and telecommunications service sectors. Unlike conventional quantitative modeling, this study emphasizes capturing on-the-ground implementation realities and perceptions in the field. The analysis reveals distinct differences in ESG priorities by industry. The airline industry perceives the environmental (E) domain as most critical, whereas the telecommunications industry places the highest importance on the social (S) domain. In contrast, the governance (G) domain is considered strategically important for both industries in terms of corporate value, yet it scored the lowest in actual implementation, highlighting a need for structural improvement. Gap analysis between perceived importance and execution levels shows relatively large disparities in the E and G areas for the airline industry, though these were not statistically significant—suggesting the need for balanced improvement across all ESG domains. In contrast, the telecommunications industry exhibited statistically significant gaps in the S and G domains, indicating these areas require prioritized improvement. These findings demonstrate that the gap between strategy and execution varies by industry and that tailored responses are necessary. Further, the airline industry faces implementation challenges related to high-cost green technologies and governance constraints due to weak governance structures. The telecommunications industry, on the other hand, grapples with data security risks and regulatory constraints that limit governance independence. Expert responses revealed high overall awareness of ESG’s importance, yet relatively low trust in its authenticity. This reflects growing skepticism toward superficial ESG practices (e.g., greenwashing) and underscores the urgency for authentic, materiality-based strategy formulation and systematization. Academically, this study contributes by applying a materiality-centered framework using importance- performance gap analysis to ESG strategy evaluation across industries. Practically, it offers differentiated guidance: for the airline industry, a focus on balanced ESG improvements, carbon neutrality strategies, and governance transparency; for the telecommunications industry, enhancing social responsibility through data security and ensuring governance independence. These structural and strategic distinctions strongly support the necessity of industry-customized ESG strategy design, rather than adopting a one-size-fits-all approach.