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A study on the impact of ESG (Environmental, Social, and Governance) management activities of small and medium-sized enterprises on the organization's non-financial performance

  • Industry Promotion Research
  • Abbr : IPR
  • 2024, 9(2), pp.23-28
  • DOI : 10.21186/IPR.2024.9.2.023
  • Publisher : Industrial Promotion Institute
  • Research Area : Interdisciplinary Studies > Interdisciplinary Research
  • Received : April 8, 2024
  • Accepted : April 25, 2024
  • Published : April 30, 2024

Hyun-Gyu Kang 1 Sang-Ho Lim 1

1순천향대학교

Accredited

ABSTRACT

The study investigated the impact of ESG management activities on the non-financial performance of organizations, focusing on small and medium-sized manufacturing companies. Using data from 78 survey responses, the following results were summarized. Firstly, ESG management activities positively influenced internal customer satisfaction. The correlation coefficient was .679, indicating a moderately strong correlation, and the coefficient of determination (R²) was .461, explaining 46.1% of the variance. Additionally, with a beta value of .679, a t-value of 8.058, and a p-value of .000, ESG management activities had a statistically significant impact on internal customer satisfaction. Secondly, ESG management activities also had a positive impact on corporate trust. The correlation coefficient was .695, indicating a moderately strong correlation, and the coefficient of determination (R²) was .48 3, explaining 48 .3% of the variance. The beta value was .695, the t-value was 8.429, and the significance probability was .000, indicating a significant influence on corporate trust.The study aimed to shed light on the relationship between ESG management activities of small and medium-sized enterprises and their non-financial performance. These results suggest that companies can enhance internal customer satisfaction and corporate trust through fulfilling social responsibilities and practicing sustainable management.

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