$\require{mediawiki-texvc}$

연합인증

연합인증 가입 기관의 연구자들은 소속기관의 인증정보(ID와 암호)를 이용해 다른 대학, 연구기관, 서비스 공급자의 다양한 온라인 자원과 연구 데이터를 이용할 수 있습니다.

이는 여행자가 자국에서 발행 받은 여권으로 세계 각국을 자유롭게 여행할 수 있는 것과 같습니다.

연합인증으로 이용이 가능한 서비스는 NTIS, DataON, Edison, Kafe, Webinar 등이 있습니다.

한번의 인증절차만으로 연합인증 가입 서비스에 추가 로그인 없이 이용이 가능합니다.

다만, 연합인증을 위해서는 최초 1회만 인증 절차가 필요합니다. (회원이 아닐 경우 회원 가입이 필요합니다.)

연합인증 절차는 다음과 같습니다.

최초이용시에는
ScienceON에 로그인 → 연합인증 서비스 접속 → 로그인 (본인 확인 또는 회원가입) → 서비스 이용

그 이후에는
ScienceON 로그인 → 연합인증 서비스 접속 → 서비스 이용

연합인증을 활용하시면 KISTI가 제공하는 다양한 서비스를 편리하게 이용하실 수 있습니다.

중소기업의 ESG평가에 대한 전략적 대응방안 탐색적 연구
An Exploratory Study on the Strategic Responses to ESG Evaluation of SMEs 원문보기

벤처창업연구= Asia-Pacific journal of business and venturing, v.18 no.1, 2023년, pp.47 - 65  

박윤수 (군산대학교 융합기술창업학과)

초록
AI-Helper 아이콘AI-Helper

이해관계자 요구와 지속가능금융 성장에 따라 ESG경영과 이를 반영한 ESG평가 대응이 중요해지고 있다. 중소기업 또한 공급망 관리와 금융거래에 영향을 주는 ESG평가 규범화 흐름에 대비해야 한다. 그러나 중소기업은 생존에 우선 집중할 수밖에 없어 ESG경영 도입에 제약이 따른다. 또한 중소기업의 ESG경영 당위성에 대한 연구가 부족하고 ESG 평가체계 및 평가등급의 변동성 또한 높아지고 있다. 이에 따라 선행연구 고찰과 함께 ESG 평가동향 및 실무지침서의 비판적 검토가 필요하다. 탐색적 연구 결과, 중소기업은 실행전략 차원에서 생존기반이 담보되는 여건 하에 ESG경영을 도입하고 ESG창업에 특화하는 노력이 필요하다. 또한 조직적 학습과 소프트웨어 관리로 ESG평가에 유리한 정보 축적과 함께 다양한 평가결과의 전략적 활용에 중점을 둘 필요가 있다. 본 연구의 시사점은 중소기업의 ESG평가에 있어 중소기업에 대한 분류기준과 ESG 평가등급과 장기 생존률과의 관계 연구 등 다양한 연구가 필요하다는 점이다. 정부정책 차원에서도 생존 가능성과 함께 업종과 규모별로 상이한 수준의 ESG경영 도입 및 ESG평가가 이루어지도록 중소기업 전용 ESG 평가제도의 검토가 필요한 시점이다.

Abstract ▼ AI-Helper 아이콘AI-Helper

As stakeholder demands and sustainable finance grow, ESG management and ESG evaluation are becoming important. SMEs should also prepare for the trends of ESG rating practices that affects supply chain management and financial transactions. However, SMEs have no choice but to focus on survival first,...

주제어

#ESG경영   #중소기업   #ESG평가   #ESG 평가등급  

참고문헌 (63)

  1. Abrahamson, E., & Fairchild, G.(1996). Management fashion:？Lifecycles, Triggers, and Collective learning Process.？Administrative Science Quarterly, 44(4), 708-740. 

    상세보기 crossref

  2. Ballestar, M. T., Cuerdo-Mir, M., & Freire-Rubio, M.？T.(2020). The Concept of Sustainability on Social？Media: A Social Listening Approach. Sustainability, 12(5), 1-19. 

  3. Berg, F., Kolbel, J. F., & Rigobon, R.(2022). Aggregate？Confusion: The Divergence of ESG Ratings. Review of？Finance, 2022, 1-30. 

  4. Christensen, M. T., Serafeim G., & Sikochi, A.(2021). Why is？Corporate Virtue in the Eye of The Beholder? The？Case of ESG Ratings. The Accounting Review, 97 (1),？147-175. 

    상세보기 crossref

  5. Choi, D. H.(2021). Current status and future prospects of ESG？management, focusing on ESG management in Korea.？Japan and China. Regional Industry Research, 44(4),？263-291. 

    상세보기 crossref

  6. Ciegis, R., Ramanauskiene, J., & Martinkus, B.(2009). The？Concept of Sustainable Development and its Use for？Sustainability Scenarios. Engineering Economics, 2(62),？28-37. 

  7. Costa, A. J., Curi, D., Bandeira, A. M., Ferreira, A., Tome？B., Joaquim, C., Santos, C., Cristina, G., Meira, D.,？Azevedo, G., Inacio H., Jesus, M., Teixeira, M. T.,？Monteiro, P., Duarte, R., & Marques, R. P.(2022).？Literature Review and Theoretical Framework of the？Evolution and Interconnectedness of Corporate？Sustainability Constructs. Sustainability, 14(8), 4413. 

    상세보기

  8. Diez-Canamero, B., Bishara T., Otegi-Olaso, J. R., Minguez,？R., & Fernandez, J. M.(2020). Measurement of？Corporate Social Responsibility: A Review of Corporate？Sustainability Indexes, Rankings and Ratings.？Sustainability, 12(5), 2153. 

  9. Drempetic, S., Klein, C., & Zwergel, B.(2019). The Influence？of Firm Size on the ESG Score: Corporate？Sustainability Ratings Under Review. Journal of？Business Ethics, 167(2), 333-360. 

    상세보기 crossref

  10. Hwang, J. S., & Im, J. O.(2016). The Effect of Shared？Growth between Large and Small Business on Corporate Social Responsibility and Managers'？Accounting Ethics. Industrial Economics Study, 29(1),？435-454. 

  11. Im, H. J.(2021). Analysis on ESG Issues of SMEs Using Text？Mining. Humanities and Social Sciences 21, 12(4),？469-482. 

  12. Im, W. B.(2019). The effect of non-financial information on corporate performance: Focusing on ESG score. International Accounting Studies, 86, 119-144. 

  13. Im, T. B.(2009). Qualitative Methodology: Approach and？Application. Journal of Governmental Studie, 15(1),？155-187. 

  14. Ji, S. H.(2019). The Quality of Accounting Income of？Sustainability Management Corporate. Korea？International Accounting Review, 86, 235-258. 

  15. Jebe, R.(2019). The Convergence of Financial and ESG？Materiality: Taking Sustainability Mainstream. American？Business Law Journal, 56(3), 645-702. 

    상세보기 crossref

  16. Jeon, J. Q.(2020). ESG factors as a determinant of credit？ratings. Korea Finance Association Autumn Academic,？238-263. 

  17. Jeon, J. Q.(2022). Empirical Study on ESG and Investment？Efficiency. Review of Financial Information Studies, 11(1), 33-52. 

  18. Financial Supervisory Service(2023). Regulation of ESG Bond？Certification Evaluation Guidelines. Retrieved from？https://www.fss.or.kr/fss/bbs/B0000188/view.do?nttId57878&menuNo200218&cl1Cd&sdate&edate&searchCnd1&searchWrd%EC%9D%B8%EC%A6%9D%ED%8F%89%EA%B0%80&pageIndex1. 

  19. Financial Services Commission(2018). Corporate governance？disclosure is mandatory in phases from 2019. Retrieved？from https://www.fsc.go.kr/no010101/73071?srchCtgry&curPage&srchKeysj&srchText%EC%A7%80%EB%B0%B0%EA%B5%AC%EC%A1%B0&srchBeginDt2018-02-01&srchEndDt. 

  20. Financial Services Commission(2021a). We will promote measures to improve the corporate disclosure system to？reduce the burden on companies and strengthen？investor protectio. Retrieved from https://www.fsc.go.kr/no010101/75176?srchCtgry&curPage2&srchKeyall&srchText%EA%B3%B5%EC%8B%9C&srchBeginDt2021-01-01&srchEndDt2021-02-27. 

  21. Financial Services Commission(2021b). ESG International？Trends and Domestic Implications. Retrieved from？https://www.fsc.go.kr/no010101?srchCtgry&srchBeginDt2021-02-01&srchEndDt2021-02-27&srchKeyall&srchTextESG+. 

  22. Financial Services Commission(2021c). Designated 3？innovative financial services. Retrieved from https://www.fsc.go.kr/no010101/75978?srchCtgry&curPage2&srchKeysj&srchText%ED%98%81%EC%8B%A0%EA%B8%88%EC%9C%B5%EC%84%9C%EB%B9%84%EC%8A%A4&srchBeginDt&srchEndDt. 

  23. Financial Services Commission(2021d). SASB-based Korean？translation to prepare companies for standardization of？sustainability disclosure. Retrieved from https://www.fsc.go.kr/no010101/76848?srchCtgry&curPage2&srchKeyall&srchText%EA%B8%B0%EC%97%85&srchBeginDt2021-11-10&srchEndDt2021-11-30. 

  24. Kang, H. G., & Jang, G. H.(2021). Why ESG Integration？Strategy Needs AI. Retrieved from https://dbr.donga.com/article/view/1203/article_no/10121/ac/magazine. 

  25. Kang, W., & Jung, M. K.(2020). Effect of ESG Activities and？Firm's Financial Characteristics. Korean Journal of？Financial Studies, 49(5), 681-707. 

    상세보기 crossref

  26. Kim, D. S., Lim, B. H., & Lee, K. H.(2017). The relationship？between managerial compensation and corporate？performance according to the governance structure of？KOSDAQ SMEs. Korean Entrepreneurship Association, 12(3), 27-56. 

  27. Kim, H. J., & Lee, J. S.(2022). A study on the gap between？ESG implementation and evaluation: focusing on the？ESG performance indicators. Journal of Korean Library？and Information Science Society, 35(4), 199-225. 

  28. Kim, H. K., Lee, H. J., & Moon, Y. J.(2003). Reconsideration？of Research Methods in Management Research in？Korea: A Study Qualitative Research Methodology.？Management Education Review, 6(2), 47-66. 

  29. Kim, J. H.(2020). A Study on the Effect of Characteristics by？Size of a Company on the Critical Point Inducing？Nonlinear Relationship Between Social Responsibility？and Corporate Value. Asia Pacific Business Research, 11(2), 207-233. 

  30. Kim, K. O.(2018). Relationship between Characteristics of？Ownership Structure and Corporate Social？Responsibility(CSR). Korea Business Review, 33(2),？171-193. 

  31. Kim, Y. M., & Park, J. H.(2021). ESG or Corporate Social？Responsibility and Corporate Financial Performance: An？Empirical Study and Future Directions. Strategic？Management Research, 24(2), 75-114. 

  32. Kim, Y. K.(2020). Effects of Non-financial Information？Disclosure on Firm Performance and Firm Value.？Journal of Regulation Studies, 29(1), 35-59. 

    crossref

  33. Korea Chamber of Commerce and Industry(2021).？Improvement of Governance Structure for Transparent？Management of Small and Medium Businesses. Retrieved from http://www.korcham.net/FileWebKorcham/OnlineSeminar/File/중소중견기업의%20투명경영을%20위한%20지배구조%20개선_윤진수.pdf. 

  34. Korea Exchange(2021). Korea Exchange. Retrieved from？https://esg.krx.co.kr. 

  35. Korea Federation of SMEs(2021a). Investigation of SME？management status and 2022 management plan. Retrieved from https://www.kbiz.or.kr/ko/contents/bbs/view.do?seq151269&mnSeq207&schFldwhle&schTxt2022%EB%85%84+%EA%B2%BD%EC%98%81%EA%B3%84%ED%9A%8D+%EC%A1%B0%EC%82%AC. 

  36. Korea Federation of SMEs(2021b). ESG Difficulties in Small？and Medium Businesses. Retrieved from https://www.kbiz.or.kr/ko/contents/bbs/view.do?seq150863&pg6&pgSz9&mnSeq207&schFldwhle&schTxtESG. 

  37. Korea Institute Of Corporate Governance and？Sustainability(2022). 2022 ESG Ratings, Retrieved from？http://cgs.or.kr/news/press_view.jsp?pp6&skey&svalue&pg1&no201. 

  38. Kwak, B. S., & Lee, J. H.(2019). Analysis of social？responsibility research trends in domestic SMEs and？suggestions for future research directions. Strategic？Management Research, 22(3), 21-50. 

  39. Li, H., Zhang, X., & Zhao, Y.(2022). ESG and Firm's Default Risk. Finance Research Letters, 47, 1-11. 

  40. Lee, I. H.(2021). Analysis of ESG Evaluation System Status and？Characteristics. Korea Capital Market Institute, Issue？Report 21-09, 1-23. 

  41. Lee, I. H., & Kim, J. Y.(2010). Mindfulness' interaction effect？of the Influence of Entrepreneur's Leadership of Venture？Firm. Journal of the Korea Academia-Industrial？cooperation Society, 11(5), 1881-1890. 

    원문보기 상세보기 crossref

  42. Lee, J. G., & Lee, J. H.(2020). Current status and？development direction of "Sustainable Management"？research: Focusing on ESG evaluation indicators.？Strategic Management Research, 23(2), 65-92. 

  43. Lee, M. S., & Kim, Y.(2015). An Empirical Study on the？Effect of Corporate Social Responsibility Activity on Firm Value: Comparative Analysis on Integrated？Index(ESG and KEJI). The Journal of Business？Education, 29(6), 345-374. 

  44. Lee, Y. W.(2022). Analysis of Issues and Application Points of？the Korean ESG Guidelines. Auditor Journal, 266, 14-18, 

  45. Lee, S. B., Boo, J. M., & Kim, S. C.(2016). A Study on the？Effect of Project Managers' Leadership on Participants'？Individual Competency and Project Performance.？Asia-Pacific Journal of Business Venturing and？Entrepreneurship, 11(5), 175-188. 

  46. NICE Information Service(2022). Corporate CB, Retrieved？from http://www.niceinfo.co.kr/business/eCredit.nice. 

  47. NICE Ratings Service(2022). Current rating methodology. Retrieved from https://www.nicerating.com/disclosure/currentAssessment.do. 

  48. Min, J. H., Kim, B. S., & Ha, S, I.(2014). The Impact of？Firms' Environmental, Social, and Governancial Factors？for Sustainability on Their Stock Returns and Values.？Korean Management Science Review International？Journal of Management Science, 39(4), 33-49. 

  49. Min, J. H., Kim, B. S., & Ha, S, I.(2015). The Relationship？between Firms' Environmental, Social, Governance？Factors and Their Financial Performance: An Empirical？Rationale for Creating Shared Value. Korean？Management Science Review, 32(1), 113-131. 

  50. Min, J. H., & Kim, B. S.(2019). Is ESG effort a normative？proposition for sustainability? An analysis of different？effects of firms' ESG efforts by their respective？financial status. Korean Management Science Review, 36(1), 17-35. 

    상세보기 crossref

  51. Oh, D. K., Lee, K. H., Shin, B. C., & Lee, E. Y.(2013). An？empirical analysis of the introduction and？implementation of social responsibility management in？small and medium-sized enterprises (SMEs). Korean？Productivity Review, 27(1), 385-418. 

    상세보기 crossref

  52. Oh, G. H., Yoon, P. K., & Kang, S. M.(2012). The Effects of？Ethical Management to Firm Value and Financial？Performances in Korea. Journal of Knowledge Studies, 10(3), 3-27. 

  53. Oh, S. H., & Lee, S. T.(2019). A Study on the Relationship？between ESG Evaluation Factors and Corporate Value.？Korean Computers and Accounting Review, 17(2),？205-223. 

  54. Oh, S. H.(2021). A Study on the Effect of Agency Rating？and ESG Rating on Corporate Value. Tax Accounting？Research, 69(0), 125-144. 

  55. Park, J. H., Han, H. W., & Kim, N. R.(2022). Exploring？domestic ESG research trends: focusing on domestic？research on ESG from 2012 to 2021. Asia-Pacific？Journal of Business Venturing and Entrepreneurship, 17(1), 191-211. 

  56. Park, J. R., & Kim, Y. H.(2017). The Empirical Study of？Capital Cost on Corporate Governance: Evidence from？Korean Firms. Asia-Pacific Journal of Business &？Commerce, 9(2), 69-82. 

  57. Park, S. A., & Shin, E. H.(2021). Analysis of the？Relationship between ESG Performance and Corporate？Financial Values Focusing on SMEs. Journal of？Environmental Policy and Administration, 29(4),？151-199. 

    상세보기 crossref

  58. Salas-Zapata, W. A., & Ortiz-Munoz, S. M.(2017). Analysis？of meanings of the concept of sustainability.？Sustainable Development, 27(1), 153-161. 

    상세보기 crossref

  59. Son, H. C., & Park, S. K(2015). The Influence of the？Owner's Management Participation Level on Earnings？Management. Korean Journal of Management？Accounting Research, 16(2), 107-137. 

  60. Tsaples, G., & Papathanasiou, J.(2021). Data envelopment？analysis and the concept of sustainability: A review？and analysis of the literature. Renewable and？Sustainable Energy Reviews, 138(C). 1-9. 

  61. Tae, J. R.(2021). A Study on ESG (Environmental, Social,？Governance) and Tax System. Tax Research, 21(2),？135-164. 

  62. Xiang, D., Zhao, T., & Zhang, N.(2021). How can government environmental policy affect the performance？of SMEs: Chinese evidence. Journal of cleaner？production, 336. 

  63. Yu, S. M., & Jung, H. A.(2016). Impact of Corporate？Sustainable Management Information on Cost of？Equity. The Journal of Internet Electronic Commerce？Research, 16(6), 37-57. 

관련 콘텐츠

이 논문과 함께 이용한 콘텐츠

저작권 관리 안내
섹션별 컨텐츠 바로가기

AI-Helper ※ AI-Helper는 오픈소스 모델을 사용합니다.

AI-Helper 아이콘
AI-Helper
안녕하세요, AI-Helper입니다. 좌측 "선택된 텍스트"에서 텍스트를 선택하여 요약, 번역, 용어설명을 실행하세요.
※ AI-Helper는 부적절한 답변을 할 수 있습니다.

선택된 텍스트

맨위로