국내외 ESG 경영사례분석과 경영자 전략방안 : 투자전략과 평가분류를 중심으로

Abstract

Corporates have consistently emphasized addressing social issues alongsidetheir growth, making social responsibility activities increasingly vital. Fromthis perspective, ESG initiatives should be seen not as sudden but as anexpansion of social responsibility activities, now linked to current ESGpractices. In this study, strategies to enhance the export competitivenessof SMEs through improving ESG management indicators were proposed. By analyzing ESG cases of companies and governments worldwide, bothawareness and utilization strategies regarding ESG were examined. Thenecessity for SMEs to engage in ESG management activities was presentedfrom five perspectives, while European Union's longstanding high-level ESGactivities were confirmed through international case analysis. Domestic SMEswere found to have low participation in ESG activities due to financial burdens,organizational difficulties in non-financial activities, and other factors. Whilesome SMEs sought growth opportunities through ESG activities, many stillfaced challenges. Therefore, it's crucial to recognize the importance of SMEparticipation in domestic ESG activities for implementing comprehensiveresponse strategies. The establishment of ESG management strategies anddisclosure response measures for domestic SMEs were presented from fourperspectives through case analysis. All companies engaging in ESG activities,not just SMEs, should conduct continuous ESG data collection activities at anorganizational level. Once stakeholders derive ESG factors, a dedicatedorganization should execute consistent ESG activities within the companyand establish reporting standards. Expectations are high for activities thatidentify investors' ESG criteria and reflect them in corporate operations.