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가치창출 관점에서 본 분산된 ESG 활동의 필요성

Author
김지현
Journal Title
전략경영연구
Publication Year
2022
Summary

This study points out the limitations of index-based ESG activities and argues for the need for decentralized ESG activities based on a Value-Based Business Strategy. It explains that centralized ESG activities lead to competitive parity, while decentralized activities enable horizontal differentiation and coexistence of companies. Furthermore, it provides a partial explanation for the ambiguous link between ESG activities and corporate performance.

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