중소기업의 ESG 지배구조 속성이 경영성과에 미치는 영향

• 영문명: Effects of ESG Governance Attributes on the Performance of SMEs
• 발행기관: 한국무역연구원
• 저자명: 양영수(Young-Soo Yang) 이재은(Jae-Eun Lee)
• 간행물 정보: 『무역연구』제19권 제6호, 283~294쪽, 전체 12쪽
• 주제분류: 경제경영 > 무역학
• 파일형태: PDF
• 발행일자: 2023.12.31

영문 초록

Purpose - The purpose of this study is to investigate the impact of three ESG governance attributes, soundness, transparency, and justice, on the financial and non-financial performance of SMEs. Design/Methodology/Approach - To conduct empirical analysis in this study, a survey was conducted on 127 small and medium-sized businesses through Jeonnam Techno Park in the Jeonnam Small and Medium Business Jobs and Economic Promotion Agency located in Jeonnam; an empirical analysis was conducted based on the survey data. Findings - As a result of the empirical analysis, soundness among the governance attributes of small and medium-sized enterprises was found to have a significant positive impact on financial performance, while transparency and justice were found to have no significant impact on financial performance. Meanwhile, the transparency and justice of small and medium-sized enterprises were found to have a significant positive impact on non-financial performance, while soundness was found to have no significant effect on non-financial performance. Research Implications - The results of this study present meaningful implications in that this study identifies the relationship between each factor of governance structure that can affect the financial and non-financial performance of small and medium-sized enterprises in different relationships and ways.

목차

Ⅰ. 서론

Ⅱ. 선행연구 검토

Ⅲ. 연구가설 설정

Ⅳ. 연구방법 및 분석결과

Ⅴ. 결론

References

키워드

ESG Financial Performance Governance Non-financial Performance SMEs