창업자 및 창업경험자 입장의 ESG 요인 우선순위 도출

Abstract

Recently, interest in ESG is increasing not only in large companies but also in the start-up ecosystem. According to the Startup Alliance, more than half of the investors said the ecosystem's interest in ESG is very high, and it can be seen that ESG flows are also spreading in the start-up ecosystem as large companies cooperate with startups pursuing ESG. Therefore, this study analyzes the importance-achievement of ESG factors for existing start-ups and start-ups to identify the limitations of ESG strategies in the existing start-up ecosystem and derive priorities for each ESG factor. The research results and implications are as follows. As a result of Borich's demand analysis, '[governance] transparency in corporate disclosure', '[governance] external auditors introduction and operation', '[social] community contribution and service', '[environmental] environmental protection activities', and they were located in the first and second quadrants with high priority. Therefore, the government should establish ESG standards disclosures or evaluation indicators applicable to startups so that startups can provide investors with short-, medium- and long-term guidance on practical ESG value drivers. In addition, policies should be prepared to ease the burden of external audits on start-up companies. It can be said that startups form an internal foundation and at the same time create a promotional effect through environmental protection activities, community contributions, and volunteer work, forming an image of a sustainable company.