Journal of Venture Innovation (벤처혁신연구)

Korean Academy of Venture Innovation (한국벤처혁신학회)
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A Study on Factors Affecting ESG Management Intentions of Small and Medium Enterprises : Focusing on the Mediating Effect of Attitude and the Moderating Effect of Employees' Innovation Resistance

중소기업 ESG 경영 도입의도에 영향을 미치는 요인 : 태도의 매개효과 및 종업원 혁신저항성의 조절효과

  • Received : 2023.06.05
  • Accepted : 2023.06.26
  • Published : 2023.06.30
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Abstract

This study was conducted to empirically analyse the factors that influence SMEs' intention to adopt ESG. For this purpose, we first derived the variables of usefulness of ESG and ease of adoption. In addition, we adopted CEO's will because of the importance of CEO's role in decision-making in SMEs. In addition, we added customer's request, government support, and credit evaluation reflection as institutional factors for ESG management. To examine the mediating role of attitudes and employees' innovation resistance in these relationships and how they affect ESG adoption, we set up a research model. These factors were used in the empirical analysis with 368 valid responses from the survey. Hierarchical regression analysis method using SPSS 24.0 was used for statistical analysis, and Process Macro 4.0 based on SPSS 24 was used for mediation and moderation effects. The results of the empirical analysis of this study showed that the usefulness of ESG adoption, ease of adoption, CEO's will, customer's request, government support, and credit evaluation reflection all had a positive and significant effect on the intention to adopt ESG management. In particular, among the variables affecting ESG adoption, CEO's will was found to be the most influential. Attitudes were also found to play a mediating role between the influencing factors and intention to adopt ESG management, as well as the mediating effect of employee' innovation resistance. The academic implications of this study include the identification and empirical testing of each of the influencing variables of ESG management adoption in the scarce literature on ESG in SMEs, and the prioritisation of the influence of these factors on adoption intention, which can be used to promote the adoption of ESG management. In terms of practical implications, it is important for SMEs to have a win-win relationship with large corporations, an ecosystem such as government support, in order to improve CEO awareness and motivate the CEO's will, and for smooth introduction of ESG management, it is necessary to find ways to reduce resistance through sufficient communication with organizational members to make them aware of the need.

본 연구는 최근 화두가 되고 있는 중소기업의 ESG(환경·사회·지배구조) 경영 도입 의도에 영향을 미치는 요인을 실증적으로 분석하기 위해 수행되었다. 이를 위해 독립변수로 ESG의 유용성과 용이성을 일차적으로 도출하였다. 또한 중소기업에서 의사결정은 CEO의 결정이 매우 절대적이고 필수적이므로 CEO 의지를 도출하였다. 그리고, ESG 경영의 제도적 요인으로 ESG 경영에 관한 고객사의 요구, 정부 지원, 신용평가 반영 등이 중요한 결정 요인으로 판단되어 이를 독립변수로 채택하였다. 이러한 영향 관계에서 태도의 매개효과와 종업원 혁신 저항성의 조절효과도 동시에 분석 하였다. 이를 위해 유효한 368개의 표본을 SPSS 24.0을 활용하여 분석하였다. 매개효과와 조절 효과는 Process Macro 4.0을 사용하여 분석하였다. 실증분석 결과는 다음과 같다. ESG 도입의 유용성과 용이성, CEO 의지, 고객사 요구, 정부지원, 신용평가 반영 모두 ESG 경영 도입의도에 유의한 정(+)의 영향을 미쳤다. 특히 CEO의 의지가 가장 큰 영향을 미치는 것으로 나타났다. 또한 ESG 경영 도입에 미치는 영향 요인과 도입의도와의 관계에서 태도가 매개역할을 하는 것으로 확인되었고, 종업원 혁신저항성의 조절 효과도 있는 것으로 나타났다. 본 연구의 학술적 시사점은 중소기업 ESG와 관련해서 선행연구가 부족한 상황 속에서 ESG 경영 도입 관련 각각의 영향 변수를 도출하고 실증적으로 검정했다는 것이다. 또한 이러한 요인들이 도입의도에 미치는 영향력의 우선순위를 밝혀 ESG 경영 도입 촉진을 방안을 도출했다는 점이다. 실무적 시사점으로는 중소기업의 성공적인 ESG 도입을 위해서는 무엇보다 CEO의 인식개선과 정부지원, 대기업과의 상생 관계가 중요하다는 점이다. 원활한 ESG 경영 도입을 위하여 조직 구성원들과 충분한 소통을 통하여 필요성을 인식하게 함으로써 저항감을 낮출 방안을 모색해야 할 필요도 있었다.

Keywords

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