공공기관 유형별 ESG 실행 장애요인 및 개선 방안 연구: fsQCA방법론 활용

This study aims to empirically analyze barriers to ESG implementation in public institutions, considering the interactions among these barriers, using fuzzy-set Qualitative Comparative Analysis (fsQCA). Despite the expansion of mandatory ESG management according to the Ministry of Strategy and Finance’s public institution classification system, ESG disclosure has primarily focused on nationally representative public enterprises. In contrast, quasi-governmental organizations and other public institutions, including investment and foundation institutions, face substantial differences and challenges in ESG implementation. Using fsQCA, a survey was conducted among 60 regionally based public institutions to examine barriers to ESG implementation. The analysis by institution type revealed that ESG policies and disclosure efforts are predominantly implemented for public enterprises and quasi-governmental organizations classified by the Ministry of Strategy and Finance, leaving most regionally classified institutions disadvantaged. These institutions exhibited significant barriers to ESG implementation across ESG management and ESG indicator domains. Furthermore, ESG management and ESG indicator policies emerged as key factors and combinatory mechanisms inhibiting ESG activation across all public institutions, regardless of classification. The findings highlight that simultaneous institutional improvements in ESG management and ESG indicator policies are necessary to expand ESG implementation across public institutions.