항공산업 ESG 전략의 제도적 압력 효과: 유럽과 한국 FSC의 비교사례연구

This study examined how institutional environments influence the design, implementation, and disclosure of ESG strategies in the airline industry by comparing full-service carriers (FSCs) in Europe and Korea. Using a qualitative multi-case approach, this study analyzed ESG and sustainability reports from 2019 to 2025, third-party assurance data, and major regulatory documents such as the EU ETS, CSRD/ESRS, ReFuelEU Aviation, K-ETS, and K-ESG. Document analysis, coding, pattern matching, and process tracing were conducted to examine the institutional effects. The findings show that European FSCs strategically integrated ESG into their core management systems under strong regulatory pressures through long-term SAF contracts, ESG-linked finance, and enhanced external assurance. In contrast, Korean FSCs showed partial ESG adoption and lower assurance levels because of the weaker institutional frameworks. The study clarified the causal mechanism underlying the relationship between institutional pressure and strategic adaptation, providing theoretical and policy insights. This suggests that Korean airlines should enhance SAF investment, assurance standards, and alignment with global disclosure to transform ESG from regulatory compliance into a source of sustainable competitive advantage.