종업원 인식에 기반한 ESG 중요성 평가 항목 우선 순위 도출에 관한 연구

​This study identifies ESG materiality assessment priorities from an employee stakeholder perspective to enhance sustainable development in small and medium-sized manufacturing enterprises.​ We address limitations of corporate-centric or investor-oriented ESG studies by examining employees' perceptions and expectations regarding ESG priorities, as they directly evaluate and implement ESG activities. Using a mixed-methods approach combining Delphi technique expert interviews and surveys of aerospace manufacturing employees, we identify critical ESG priorities across governance, environmental, and social dimensions. Results reveal that employees perceive anti-corruption (G), environmental regulatory compliance (E), and occupational safety management (S) as "Keep up the good" areas. "Concentrate" include management trust and organizational stability (G), fair recruitment (S), and greenhouse gas emissions management (E). Female employee ratio (S) and equity appropriateness (G) are considered "Low priority," while ESG disclosure (G), community cooperation (S), and IT protection regulations (S) are viewed as "Possible overkill." These findings provide practical guidance for ESG disclosure reflecting internal stakeholder values and expanding employee participation in ESG initiatives.