The purpose of this study was to analyze the impact of ESG activities of tourist destinations recognized by local residents and tourists on the image of tourist destinations and to determine the differences between local residents and tourists. In order to conduct this study, a survey was conducted on local residents and tourists in Jinnam for 32 days from July 20 to August 20, 2023, and 258 copies were used for empirical analysis. As a result of the analysis, the ESG activity recognition factors of tourist destinations were divided into three factors: environment, social responsibility, and governance, and the image of tourist destinations was found to be a single factor. The ESG activity recognition factors of tourist destinations were found to have a significant effect on the image of tourist destinations in the order of environment, social responsibility, and governance, and the impact relationship was found to have a significant difference between local residents and tourists. Therefore, when performing ESG activities related to tourist destinations, opinions from various groups should be collected and implemented based on specific plans.