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The Impact of Internal Customer Awareness of ESG Importance on the Organization's ESG Management Needs and ESG Performance Awareness -Focusing on Vocational Training Institutions-

내부고객의 ESG중요도 인식이 조직의 ESG경영 필요성과 ESG성과 인식에 미치는 영향 -공공기관(직업능력개발 조직)을 중심으로 -

  • Dong-tae Kim (School of Industrial Management, Korea University of Technology and Education) ;
  • Eun-young Lee (School of Industrial Management, Korea University of Technology and Education) ;
  • Ji-hwan Park (Techno-HRD Graduate School, Korea University of Technology and Education)
  • 김동태 (한국기술교육대학교 산업경영학부) ;
  • 이은영 (한국기술교육대학교 산업경영학부) ;
  • 박지환 (한국기술교육대학교 테크노인력개발전문대학원)
  • Received : 2023.11.27
  • Accepted : 2023.12.14
  • Published : 2023.12.31

Abstract

Unlike previous studies that have looked at ESG management and ESG performance from a consumer perspective, this study aims to examine the relationship between attitudes toward ESG and ESG performance perception from the perspective of internal customers who are members of the organization. To this end, the impact of internal members' perceptions of the importance of each ESG area on the organization's ESG management necessity and performance perception was summarized into three research questions and the impact was identified using a structural equation model. As a result of the study, internal customers highly recognized the organization's ESG management needs when they recognized the E (environmental) and G (governance) areas as important, but there was no significant relationship with the ESG management needs in the S (social) area (Research Question 1). In addition, the relationship between the perception of importance in each ESG area and the organization's ESG management needs was found to be little different depending on internal customers' interest in ESG, the degree of ESG knowledge, and age (Research Question 2). Finally, it was found that internal customers who highly perceive the organization's ESG management needs were also positively aware of the organization's ESG performance level.

본 연구는 소비자(외부고객) 관점에서 ESG 경영과 ESG 성과를 살펴 왔던 기존 연구들과 달리 조직 구성원인 내부고객의 관점에서 ESG에 대한 태도와 ESG 성과인식 간의 관계를 살펴보는데 목적이 있다. 이를 위해 ESG영역별 중요도에 대한 내부 구성원의 인식이 조직의 ESG 경영 필요성과 성과 인식에 미치는 영향관계를 세 가지 연구질문으로 정리하고 구조방정식 모델을 이용해 영향관계를 살펴보았다. 연구결과 내부고객은 E(환경)영역, G(지배구조)영역을 중요하게 인식하면 조직의 ESG 경영 필요성을 높게 인식하였지만 S(사회) 영역에서는 ESG 경영 필요성과의 유의적 관계를 나타내지 않았다(연구질문 1). 또한 ESG 영역별 중요도 인식과 조직의 ESG 경영 필요성간 관계는 내부고객의 ESG에 대한 관심이나 지식정도, 연령 등에 따라 차이가 거의 없는 것으로 나타났다(연구질문 2). 끝으로 조직의 ESG 경영 필요성을 높게 인식하는 내부고객은 조직의 ESG 성과 수준에 대해서도 긍정적으로 인식하는 것으로 나타났다(연구질문 3).

Keywords

Acknowledgement

이 논문은 2021년도 한국기술교육대학교 교수 교육연구진흥과제 지원에 의하여 연구되었음.

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