기업의 CSR 활동과 ESG 지표가 경영성과에 미치는 영향 연구 = The Study of the Effect of the CSR & ESG Index on the Organizational Performance

다국어 초록 (Multilingual Abstract)

In modern society, CSR activities are no longer a choice but a necessity. The CSR activities are being carried out
in the direction of increasing corporate value in various ways beyond the level of volunteering or contribution.
Accordingly, the ratio of companies investing in CSR activities is also increasing, and the interest of consumers and
society is also growing. Various CSR activities carried out by companies will be evaluated as ESG of Korea
Governance Service. The details of the evaluation of corporate responsibility and contribution to society are in the
areas of environment, society, and governance, and the evaluation is generally conducted by ESG. ESG refers to a
company's environment, society, and governance. ESG is recognized as a key factor that allows various factors to
be considered when making investment decisions in companies conducted by the UN PRI (UN Principles for
Socially Responsible Investment). In order to enable sustainable growth and management of a company, a company
must establish a transparent governance structure and fulfill its social responsibility for activities that enhance the
soundness of the company and for various factors in the environment and social aspects surrounding the company.
Therefore, this paper analyzes the concept and current status of corporate CSR activities and ESG indicators, and
examines the relationship of the results to the impact on the company. The purpose of this study is to examine
whether the ESG evaluation factor that evaluates a company fulfilling its social responsibilities is effective as
information in the decision-making of the company's stakeholders. Lastly, since corporate CSR activities cost a lot
of money, in order to continuously carry out corporate voluntary CSR activities, we will examine the linkage
between CSR activities and corporate management performance (financial and non-financial) together.