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ESG is emerging as a new non-tariff barrier. When comparing large enterprises and small and medium-sized enterprises (SMEs), it is true that there is a significant gap in ESG response. The purpose of this study is to evaluate the strategic priorities and practical items for ESG management of SMEs. In particular, the study aimed to identify the priorities of E, S, and G as perceived by export SMEs in South Korea and to evaluate the importance and differentiation of each practical item. To this end, expert interviews and the SMART technique were used to derive detailed ESG items, and their priorities were evaluated using AHP and IPA methods. The study results showed that the strategic priorities at Level 1 were in the order of Environment, Social, and Governance. The strategic priorities for major items within ESG at Level 2 were derived as efforts for transparent management and efforts to establish an eco-friendly supply chain. Finally, the strategic necessity of internalizing the current ESG strategies, which are centered on large companies, into export SMEs and the need for government policy support to establish an eco-friendly supply chain were identified. These study results are consistent with the IPA results. This study is significant in that it derived the strategic priorities and practical items of ESG for Korean export SMEs. However, the limitation of this study is that it was confined to Korean export SMEs, and it is suggested that the scope be expanded to include large enterprises and mid-sized companies in the future.
Choo et al. (Sun,) studied this question.