This paper analyzes a case study on returnable pallet pooling systems based on the ESG Economic Analysis. ESG management is a key direction in the value-based services for sustainable business as well as to improve competitiveness. The success of the pallet pooling system as a case study for value-based services in sustainable business and ESGs is the most important factor of competitiveness in the export and logistics industry. As ESG is a mega trend in the business world, the export of returnable pallet pooling systems in ESG should provide us with useful insights into valued-based services for sustainable businesses and their environments. The successful case study of company “A”, which proved its economic feasibility by introducing a returnable pallet pooling system that can be reused, is empirically analysed. In this paper, Section II analyzes the literature reviews of the export returnable pallet pooling system. While Section III examines ESG analysis of the export returnable pallet pooling system. Lastly, Section IV analyzes the successful case study of the corporation “A”. In closing, conclusions about the paper are provided in Section V.