A comparative case study of ESG integration in Korean multinationals: strategic and operational practices
韓国多国籍企業におけるESG統合の比較事例研究：戦略的・運用実践 (AI 翻訳)
So-Hyun Park, Seung-Chul Kim, Paul C. Hong, Zhezhu Wen
🤖 gxceed AI 要約
日本語
本論文は、5社の韓国多国籍企業を対象に、ESGコミットメントを戦略・資源配分・業務活動に落とし込むプロセスを質的比較分析した。効果的なESGパフォーマンスには、ガバナンス調整と業務規律が重要であり、環境・ガバナンス領域では進捗が見られる一方、社会的側面ではばらつきがあることを示した。
English
This paper uses a comparative qualitative case study of five Korean multinationals to examine how ESG commitments are translated into strategy, resource allocation, and operations. It finds that effective ESG performance depends on governance coordination and operational discipline, with environmental and governance aspects showing more coherence than social aspects.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本企業も同様のESG統合課題を抱えており、特にガバナンスと業務連携の重要性を示す本知見は、SSBJ対応や統合報告書作成の実務に示唆を与える。韓国事例との比較により、日本独自の制度環境を考慮した実装能力向上に貢献する。
In the global GX context
This study contributes to the global ESG literature by providing evidence from Korean multinationals, extending beyond Western-centric contexts. It reframes ESG as an implementation capability, offering insights for firms worldwide struggling to move from disclosure to execution.
👥 読者別の含意
🔬研究者:Provides a framework for studying ESG implementation gaps and the role of governance coordination.
🏢実務担当者:Highlights the need to embed ESG into core operations and align governance structures for coherent execution.
📄 Abstract（原文）
Despite widespread corporate commitments to Environmental, Social and Governance (ESG) principles, many firms struggle to translate ESG intent into consistent strategic execution and measurable outcomes. This study aims to address the gap between ESG commitment and implementation by examining how ESG is operationalized within firms rather than treated as a disclosure or symbolic exercise. The study uses a comparative qualitative case study of five large Korean multinational enterprises across diverse industrial sectors. Using publicly disclosed ESG and financial data, the analysis traces how ESG commitments are translated into strategic priorities, resource allocations, operational activities and performance outcomes through cross-case synthesis. The findings show that effective ESG performance depends on aligning strategic intent, governance coordination and operational execution. Firms that embed ESG into governance structures, define clear metrics and allocate targeted resources achieve more coherent outcomes – particularly in environmental and governance domains – whereas firms with fragmented governance and ambiguous priorities experience uneven execution, especially across social dimensions. ESG integration is most effective when embedded in core operations – such as circular design, emissions management and low-carbon innovation – and supported by governance mechanisms that enhance transparency, accountability, stakeholder trust and context-sensitive frameworks emphasizing execution over symbolic compliance. This study reframes ESG as a firm-level implementation capability shaped by governance coordination and operational discipline rather than a reporting or compliance exercise. By focusing on Korean multinational enterprises, it extends ESG scholarships beyond Western-centric contexts and highlights how institutional and industrial structures shape ESG execution.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.1108/sbr-12-2024-0407first seen 2026-06-23 06:19:42
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