ESG 공시정책이 기업이미지와 직원몰입에 미치는 영향 : LMX를 중심으로 한 조절효과 분석

The purpose of this study is to analyze the moderating effect of LMX in the effect of mandatory ESG disclosure on corporate image and employee engagement and expand the scope of ESG research by comprehensively analyzing ESG effects from the perspectives of various stakeholders inside and outside the company.To this end, a survey was conducted targeting business people working in Gyeonggi Province on four latent variables, including mandatory ESG disclosure, corporate image, employee engagement, and team leader-member exchange (LMX) among employees, with a total of 34 questions. A total of 500 questionnaires were distributed, securing a valid sample of 457. The collected data were analyzed using IBM SPSS Statistics 30.0, which conducted frequency analysis, descriptive statistics analysis for each variable, validity analysis, correlation analysis, and hierarchical regression analysis. As a result of the hypothesis verification, Hypothesis 1, that mandatory ESG disclosure will have a positive effect on corporate image, was accepted. Hypothesis 2, that mandatory ESG disclosure will have a positive effect on employee engagement, was accepted. Hypothesis 3, that corporate image will have a positive effect on employee engagement, was accepted. Hypotheses 4 and 5 were also accepted. It has practical significance in that it empirically analyzed the impact of mandatory ESG disclosure on corporate image and employee engagement.