ESG 성과가 AfT의 지속가능개발효과에 미치는 영향: SDGs 매개구조 실증연구

Purpose – This study investigates the links between SDGs (Sustainable Development Goals) and AfT (Aid for Trade), as well as between SDGs and ESG (Environmental, Social, and Governance). Design/Methodology/Approach – Our methodology establishes a clear link by mapping each component of ESG (E, S, and G) to specific SDG sub-goals, resulting in a one-to-one correspondence between K-ESG diagnostic items and the 169 SDGs. Building upon existing SDGs-AfT matching frameworks, we then present and empirically analyze the linkages between ESG sub-items and the SDGs. For our analysis, we utilize OECD CRS data to represent AfT and categorize ESG-related variables to identify and assess the correlations. Findings – Our findings indicate that environmental, social, and governance (ESG) practices are not merely correlated with Aid for Trade (AfT) items, and have a significant causal impact. These corporate actions are a valuable form of development assistance, advancing progress toward the Sustainable Development Goals (SDGs). Research Implications – Based on the findings of this study, we anticipate future follow-up studies on the specific relationships between ESG and AfT or ODA. We hope that the research findings can be used as a basis to induce ESG practices in Korean companies and effectively link them with AfT.