Abstract
The purpose of this study is to classify Z, M, and X generations to achieve efficient social value realization of corporations in ESG management, which the generations look at, and to examine the commonalities and differences in ESG perception by generation and to identify the demands according to the characteristics of each generation. The survey questions consisted of a total of 26 questionnaires by dividing the importance and achievement items of ESG factors, and the collected data were analyzed by applying frequency analysis, response sample t test, Borich analysis, and The Focus for Focus Model. As a result of the study, first, it was found that there are commonalities and differences in ESG perception by generation. Second, a response sample t-test to see if there is a difference in the importance and achievement of the step-by-step process recognized for ESG factors showed significant differences in all items, and importance was higher than achievement. Third, Borich needs analysis showed that the results of sub-factors of ESG such as t-test were the same. Fourth, it was found that there was a difference in demand for ESG factors by generation, and it was found that Generation Z had high demand for environment, Generation M for social, and Generation X for governance. Through this study, it is necessary to look at the generational perceptions of ESG for corporate practices for sustainability. In order to establish ESG management strategies and visions, it is necessary to identify the differences in ESG perception according to the characteristics of each generation, the priority of importance and achievement by generations, and to derive the needs for generational awareness. Companies expect to understand differences in perceptions of ESG by generation, seek ways to settle into an effective corporate culture, and build successful ESG strategies.
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