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기업규모가 지속가능 공급사슬관리와 공급사슬 회복탄력성, ESG 성과 간의 관계에 미치는 영향 : 대기업과 중소기업 비교

The Impact of Company Size on the Relationship between SSCM, SCRES and ESG Performance: Comparison of Large Enterprises and SMEs

김희경|김승철|이태원|전성근
한국중소기업학회|2023.06|중소기업연구|제45권 제2호|pp. 1-30

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참고문헌

키워드

지속가능 공급사슬관리ESG 성과ESG Performance공급사슬 회복탄력성Sustainable Supply Chain Management(SSCM)Supply Chain Resilience (SCRES)
주제분류경영학

초록

지속가능성 개념이 제시된 이후 기업 경영에서 지속가능성을 고려한 지속가능경영 개념이 등장하였으며, 최근에는 공급사슬관리에 지속가능성의 3대 축인 환경적, 사회적, 경제적 차원을 고려한 지속가능 공급사슬관리에 대한 논의가 활발해지고 있다. 또한, COVID-19와 같은 팬데믹, 전쟁, 자연재해 등 예측하기 어려운 사건들이 공급사슬을 위협함에 따라 공급사슬 회복탄력성이 주목받고 있다. 최근 ESG가 기업 경영의 주요 화두로 중시됨에 따라 본 연구에서는 지속가능 공급사슬관리, 공급사슬 회복탄력성, ESG 성과 간의 영향 관계를 확인하고 기업 규모별로 어떠한 차이가 있는지 살펴보았다. 본 연구에서는 자동차 산업 1차 협력사를 대상으로 설문조사를 시행하였으며, 총 251부의 설문 응답을 연구에 활용하였다. 연구가설 검정 결과 지속가능 공급사슬관리의 사회적 차원과 경제적 차원은 기업규모와 관계없이 공급사슬 회복탄력성에 유의한 정(+)의 영향을 미치고 있으며, 환경적 차원은 중소기업에서는 유의하나 대기업에서는 유의하지 않는 것으로 나타났다. 공급사슬 회복탄력성은 기업규모와 관계없이 ESG 성과에 유의한 정(+)의 영향을 미치고 있으며, 지속가능 공급사슬관리도 기업규모와 관계없이 ESG 성과에 유의한 정(+)의 영향을 미친다. 기업규모에 따른 지속가능 공급사슬관리, 공급사슬 회복탄력성, ESG 성과의 평균 차이를 비교한 결과 기업규모가 클수록 평균값이 더 높은 것으로 나타났다.

Abstract

Since the concept of sustainability was introduced, the concept of sustainable management, considering sustainability in corporate governance, has emerged in business management. Recently, there has been active discussion on sustainable supply chain management, which takes into account the three dimensions of sustainability: Environmental, Social, and Economic dimensions. Furthermore, due to unpredictable events such as COVID-19 pandemic, wars, and natural disasters that threaten the supply chain, supply chain resilience has gained attention. With ESG (Environmental, Social, and Governance) becoming a major topic in corporate management, this study examines the relationship between sustainable supply chain management, supply chain resilience, and ESG performance, and investigates any differences based on company size. A survey was conducted targeting tier 1 suppliers in the automotive industry, and a total of 251 survey responses were used for analysis. The results of hypothesis testing indicate that the social and economic dimensions of sustainable supply chain management have a significant positive (+) impact on supply chain resilience regardless of company size, while the environmental dimension is significant for small and medium-sized enterprises (SMEs) but not for large enterprises. Supply chain resilience has a significant positive (+) impact on ESG performance regardless of company size, and sustainable supply chain management also has a significant positive (+) impact on ESG performance regardless of company size. Comparing the mean differences in sustainable supply chain management, supply chain resilience, and ESG performance based on company size, it was found that larger companies have higher average values.

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