치과의료기관의 지속가능한 경영을 위한 ESG 지표 개발 연구

Objectives: This study aimed to develop ESG (Environmental, Social, and Governance) indicators to promote sustainable management in dental healthcare institutions. Methods: A three-round Delphi survey was conducted with 12 expert panelists. In the first round, preliminary indicators were generated through open-ended questions, while the second and third rounds used a five-point Likert scale to verify consensus. Analytical parameters included mean, standard deviation, median, interquartile range, convergence, agreement, and content validity ratio (CVR). Results: Of the 37 initial indicators, items with low consensus were deleted or revised, resulting in 34 indicators that met the final inclusion criteria. In the environmental domain, high consensus and validity (CVR≥0.83) were observed for indicators such as segregation of infectious medical waste, adoption of eco-friendly clinical systems, restriction of hazardous substances, energy-saving efforts, and application of sustainable architecture and interior design. In the social domain, indicators related to support for medically vulnerable groups, patient satisfaction and feedback systems, employee welfare, fair wages and nondiscriminatory employment, and workplace harassment prevention showed strong agreement. In the governance domain, key indicators included ethical and human rights management declarations, anticorruption policies, fair recruitment procedures, crisis management plans, and patient data protection. Overall, CVR and agreement improved in the third round, indicating strengthened expert convergence. Conclusion: The developed 34 ESG indicators provide a practical framework for assessing sustainable management in dental institutions and can serve as a standard model for ESG-based evaluation and policy development in healthcare.