A Study on the Perception of ESG Evaluation Criteria in Aerospace Industry Companies from the Perspective of Internal Stakeholders

This study explores the perceptions of aerospace industry employees regarding ESG (Environmental, Social, and Governance) assessment metrics and develops a customized questionnaire. Using a mixed-methods design, in-depth interviews were conducted with 20 ESG experts to explore and refine aerospace-specific ESG metrics. In the quantitative phase, employee surveys were conducted, and importance-performance analysis (IPA) was applied to identify gaps between perception and implementation, as well as strategic priorities. The final instrument includes 16 environmental, 31 social, and 14 governance metrics. The IPA results reveal that greenhouse gas management, energy efficiency, and waste/resource circularity are considered critically essential but poorly implemented in the environmental (E) domain, suggesting a shift in focus from information disclosure to measurable outcomes. In the social (S) domain, gaps were identified in training, employee benefits, relationship management, and internal communication highlighting the critical role that authentic internal CSR communication plays in strengthening employee commitment. In terms of governance (G), employees emphasized the importance of management trust and building long-term relationships for effective organizational governance. By focusing on internal stakeholder perceptions, this study enhances the contextual validity of ESG assessments for aerospace companies. It contributes to discussions on standardizing mandatory reporting, as well as separating disclosure and ratings. Overall, the findings provide a roadmap for capacity building and investment priorities.