식품기업의 ESG 경영활동이 기업성과에 미치는 영향

• 영문명: Effects of ESG Management Activities of Food Companies on Corporate Performance
• 발행기관: 한국프랜차이즈경영학회
• 저자명: 정서영 최규완
• 간행물 정보: 『한국프랜차이즈경영연구』제14권 제2호, 19~30쪽, 전체 12쪽
• 주제분류: 경제경영 > 경영학
• 파일형태: PDF
• 발행일자: 2023.06.30

영문 초록

Purpose: Corporate management is under pressure to contribute to social values beyond profit-seeking, and interest in ESG (Environment, Social, Governance) is increasing worldwide. In the recent global climate change crisis and the COVID-19 pandemic, the importance of non-financial values such as ESG is increasing. Therefore, the purpose of this study is to prepare a strategy for future ESG management activities by analyzing the impact of it on corporate performance by food companies. Research design, data and methodology: ESG-related research trends, ESG activities, and corporate performance were analyzed. After that, a regression analysis was conducted to identify the relationship between ESG evaluation grade and corporate performance. Result: ESG management activities measured by ESG scores did not significantly affect the return on assets, one of the variables of corporate performance. However, as a result of setting the return on equity as a dependent variable, ESG management activities have a nonlinear relationship with corporate performance, and ESG management activities have a positive effect on corporate performance when investment in ESG management activities is reasonable. Conclusions: These results show that food companies should engage in an appropriate level of ESG management activities to improve corporate performance.

목차

1. 서론

2. 이론적 고찰

3. 연구설계

4. 실증분석

5. 결론

References

키워드

경영 기업성과 ESG ESG Management Corporate Performance