사회적기업의 ESG 평가요인 연구: K-ESG 평가 가이드 중심으로

A Study on ESG Evaluation Factors of Social Enterprises: Based on K-ESG

Purpose: This study aims to investigate the relative importance of ESG evaluation factors of social enterprises byapplying ESG evaluation factors to social enterprises in securing local social values. In previous studies, ESG-relatedevaluations of various industries are being conducted, and ESG evaluation is becoming important for mid-sized andsmall-sized companies in the future, so it is a task to be performed. This study is a study on the relative determinantsof evaluation factors to determine ESG evaluation factors of social enterprises. Research design, data, and methodology: Lack of unified guidelines, there are confusions in evaluation of ESG institutionsresults may are in evaluation of the same corporate due to differences in evaluation factors and methods. This has anegative effect on a company’s ESG evaluation. Fortunately, the government set up K-ESG guidelines in December2021. In this study, most of the social enterprises were in the form of SMEs, Thus the evaluation factors of K-ESGsmall and medium-sized enterprises were applied, and the Social Value Index (SVI) of the Social Enterprise PromotionAgency was used. The survey area and subjects were surveyed through a survey of related entrepreneurs and expertsof social enterprises in Gangwon-do, and the AHP analysis method was used to find out the relative importance offactors. Results: The conclusion of this study is as follows. First, specific systematization was realized by approaching the ESGevaluation criteria of social enterprises at the hierarchical level of the Triple Bottom Line (TBL). Second, the ESGevaluation criteria of social enterprises with social value as their management goals were quantified through AHPanalysis, and importance ranking were determined. Third, ESG evaluation criteria were established and presentedthrough analysis by experts in the field of social enterprises. Implications: ESG demands due to the importance of continuous management will also affect social enterprises, and astrategic system is needed to establish and promote social value-based evaluation standards pursued by socialenterprises through the establishment of ESG evaluation standards.