기업은 ESG를 통해 어떻게 정당성을 확보하는가? 질적 면담을 통한 실무자 인식의 탐색 = How Does a Company Secure Legitimacy through ESG? A Qualitative Interview Exploring Perceptions of ESG Practitioners

다국어 초록 (Multilingual Abstract)

Companies are subject to legitimacy pressures from stakeholders. This is because stakeholders expect and demand that ESG management should be practiced to secure legitimacy, since survival and competitiveness can only be enhanced when corporate practices are recognized as appropriate by complying with social norms. By conducting qualitative interviews with 15 practitioners in related fields based on the theory of legitimacy, this study tried to examine how companies secure legitimacy through ESG in response to stakeholder pressure. Results of the analysis found that the pressures on ESG were stronger than those of CSR because investment-related evaluation was involved, and that the pressures came in various ways from various stakeholders including global evaluation agencies and investors. In responding to the legitimacy pressures, practitioners communicated through various channels, including the sustainability report, pointed out several problems, such as decoupling between ESG reality and its representation, and suggested future direction of ESG. Compared with previous studies that have focused on effect analysis without a clear theoretical basis, this study is significant in that it examined a specific mechanism of the corporate legitimation process from a deontological perspective.

국문 초록 (Abstract)

기업은이해관계자로부터정당성압력을받는다. 기업활동이사회규범에부합되어 바람직하다고인정받아야생존과경쟁력확보가가능하기때문에, 정당성확보를위 해ESG의실천을이해관계자들이기대하고요구한다는것이다.정당성이론을바 탕으로관련분야실무자15명과질적면담을수행함으로써, 이연구는이해관계자 의압력에대응하여기업이어떻게ESG를통해정당성을확보하는지규명하고자 했다. 분석결과ESG는투자관련평가가개입되기때문에CSR보다그에대한압 력이더강하게작동하며, 그압력은글로벌평가기관이나투자자를비롯해서여러 이해관계자로부터들어오는것으로드러났다. 이에실무자들은주로실용적정당성 을추구하면서, 정당성압력을가하는이해관계자에대해전략적으로대응하기위 해, 지속가능성보고서발간을비롯해서여러활용가능한채널로소통하고있다. 그 과정에서경영실체와커뮤니케이션이괴리되는디커플링의위험성을경계하면서 향후의바람직한ESG방향을제시했다. 그동안뚜렷한이론적기반없이효과분석 위주로진행되온기존연구와비교할때, 이연구는의무론적관점에서기업정당화 과정의구체적인메카니즘을미시적으로규명했다는의의가있다.

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