This study examined the impact of global companies’ ESG management activities on financial performance and market performance. Financial attribute performance consisting of general financial items using time series data from 2008 to 2021 on ESG management activities of 61 global companies for which data can be collected among Fortune 500 companies, and non-financial performance consisting of total ESG score and annual score for each individual sector. The impact of attributes on financial performance was empirically analyzed. The ESG data used in the empirical analysis is annual time series data extracted by analyzing the sustainability management reports of companies under study using a deep learning algorithm developed by our research team. The main facts discovered as a result of the analysis are as follows. First, among non-financial attributes, the environment (E) sector functions as a cost concept that reduces financial performance, while the social (S) sector and governance (G) sector function as a benefit concept that improves financial performance. On the other hand, all non-financial attributes did not show a statistically significant relationship with market performance. Second, the interaction effect (moderation effect) between board attributes and ESG activities showed that S division management activities showed a statistically significant positive (+) moderating effect only on financial performance (ROE). Third, in the fixed effects model, board attributes such as number of members, nationality diversity, and female ratio were found to have no direct effect on financial performance and market performance. In addition, the results of the robustness test showed that the number of members and nationality diversity had a positive (+) relationship with financial performance, and the female ratio showed a negative (-) relationship. On the other hand, all board attributes showed a positive relationship with market performance.