ESG 성과가 AfT의 지속가능개발효과에 미치는 영향: SDGs 매개구조 실증연구

• 영문명: A Study on SDGs-AfT-ESG Nexus and the Implications
• 발행기관: 한국무역연구원
• 저자명: 김대용(Dae-Yong Kim) 김상기(Sang-Kee Kim)
• 간행물 정보: 『무역연구』제21권 제5호, 185~205쪽, 전체 21쪽
• 주제분류: 경제경영 > 무역학
• 파일형태: PDF
• 발행일자: 2025.10.30

국문 초록

Purpose – This study investigates the links between SDGs (Sustainable Development Goals) and AfT (Aid for Trade), as well as between SDGs and ESG (Environmental, Social, and Governance). Design/Methodology/Approach – Our methodology establishes a clear link by mapping each component of ESG (E, S, and G) to specific SDG sub-goals, resulting in a one-to-one correspondence between K-ESG diagnostic items and the 169 SDGs. Building upon existing SDGs-AfT matching frameworks, we then present and empirically analyze the linkages between ESG sub-items and the SDGs. For our analysis, we utilize OECD CRS data to represent AfT and categorize ESG-related variables to identify and assess the correlations. Findings – Our findings indicate that environmental, social, and governance (ESG) practices are not merely correlated with Aid for Trade (AfT) items, and have a significant causal impact. These corporate actions are a valuable form of development assistance, advancing progress toward the Sustainable Development Goals (SDGs). Research Implications – Based on the findings of this study, we anticipate future follow-up studies on the specific relationships between ESG and AfT or ODA. We hope that the research findings can be used as a basis to induce ESG practices in Korean companies and effectively link them with AfT.

목차

Ⅰ. 서론

Ⅱ. SDGs-AfT-ESG 상호연계성 검토 및 항목별 비교

Ⅲ. AfT와 ESG 상호연계성 분석

Ⅳ. 결론 및 시사점

References

키워드

Aid for Trade Developing Countries ESG Sustainable Development Goals