중소기업 ESG 경영이 지속가능성과와 경영성과에 미치는 영향: 부울경지역 제조기업을 중심으로

This study aims to analyze how ESG management in the environmental and social fields of small and medium-sized enterprises affects sustainability performance and management performance, and how sustainability performance affects management performance. The research analysis was conducted using 152 questionnaires collected from manufacturing companies in Busan, Ulsan, and Gyeongnam regions, and factor analysis and reliability analysis for variable measurement and path analysis for hypothesis testing were performed. As a result of the analysis, both environmental and social activities of ESG management showed significant positive effect on sustainability performance, and environmental activities also showed significant positive effect on both financial and non-financial performance. Among sustainability performances, environmental performance showed significant positive effect on financial performance, and social and sustainability performance showed significant positive effect on both financial and non-financial performance. These results show that in the case of small and medium-sized enterprises, ESG management activities bring about meaningful results in terms of sustainability performance, but bring about different results in terms of business performance. In addition, since sustainability performance, which is an outcome of ESG management, also has a differential impact on business performance, companies should carry out differentiated ESG management activities depending on the goals they pursue.