스타트업의 ESG경영지표 개발 및 활용에 대한 연구

Abstract

The expansion of start-up standards for corporate value from technology and idea business models to eco-friendly management has emerged as an important issue in recent research. Interest in abnormal climate phenomena and corporate social responsibility due to global warming is being studied as important issues in business administration, and ESG management strategies for sustainable management are being studied by developing policies and indicators around advanced countries as a solution. In particular, companies themselves are also releasing sustainable research reports by strengthening ESG indicators from existing management evaluation indicators as a countermeasure for sustainable management and risk management. However, there is still a lack of systematic and standardized research on ESG management indicators, and more than 600 domestic and foreign evaluations are being conducted by industry and company. Against this background, positive expectations and negative concerns for ESG evaluation indicators coexist. Indicators tailored to the need for ESG management, including strengthening the demand for non-financial performance of companies, establishing investment standards through ESG evaluation, and due diligence on supply chains, will have important implications. While no systematic standards have been established for domestic and international ESG management indicators, research on start-up perceptions of ESG management and ESG management evaluation indicators is still in its infancy. The purpose of this study is to develop ESG indicators suitable for start-up companies and SMEs based on domestic and international prior studies and ESG indicators. To this end, ESG indicators of start-up companies were derived for ESG experts, and detailed indicators were developed by dividing them into three stages: upper, middle, and lower indicators through AHP analysis.
 The results of the study are as follows. First, the environment was evaluated as the most important factor in the importance and priority of the startup ESG management indicators of the ESG expert group in order of environment, social, and governance. The overall importance of the median indicators was in the order of industry and product safety, second place environmentally friendly production, and third place waste pollutant emission, and the overall importance of the sub-indicators was first place for the CEO's willingness to practice, second place for product safety, third place for greenhouse gas emissions and verification, fourth place for the industrial safety and health promotion system/industrial accident rate, and top five for ESG management and information disclosure. These findings can present baseline indicators that should be recognized or performed first to start-up executives considering ESG management, and can be meaningful in contributing to start-up ESG management and ESG system construction.