ESG 성과의 임원 KPI 반영이 협력사 온실가스 관리성과에 미치는 영향 = The Impact of Linking Executive ESG KPIs to Supplier Greenhouse Gas Management Performance

다국어 초록 (Multilingual Abstract)

As global climate policies and environmental regulations intensify, corporate carbon management has expanded beyond direct emissions (Scope 1 and Scope 2) to include supply chain emissions (Scope 3). In particular, Scope 3 Category 1 emissions from purchased goods and services have become a key indicator of supply chain carbon management. Meanwhile, many firms have begun linking ESG performance to executive compensation and key performance indicators (KPIs). However, empirical evidence on whether such internal incentive mechanisms influence supply chain environmental performance remains limited. This study examines the impact of linking executive ESG KPIs to supplier greenhouse gas (GHG) management performance and the moderating effect of industries exposed to global environmental regulations. Using a sample of Korean firms that published sustainability reports between 2022 and 2025 (N=559), supplier GHG management performance is measured by the disclosure of Scope 3 Category 1 emissions. Logistic regression analysis is employed to test the hypotheses. The results show that firms linking ESG performance to executive KPIs are more likely to disclose Scope 3 Category 1 emissions. Firms in industries exposed to global environmental regulations also exhibit higher supplier GHG management performance, and the positive effect of ESG-linked KPIs is stronger in these industries. These findings suggest that internal ESG incentive mechanisms can promote supply chain carbon management under increasing global environmental regulations.