융합정보논문지 (Journal of Convergence for Information Technology)

중소기업융합학회 (Convergence Society for SMB)
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다집단 분석을 통한 중소기업의 CSR 효과 차이 연구

A Study on the Difference of SME's CSR Effects Using the Multi-Group Analysis

  • 남상욱 (서원대학교 글로벌경영대학 금융보험학과) ;
  • 양진환 (서원대학교 글로벌경영대학 금융보험학과)
  • Nam, Sang-Wook (Department of Finance and Insurance, Seowon University) ;
  • Yang, Jin-Whan (Department of Finance and Insurance, Seowon University)
  • 투고 : 2017.11.23
  • 심사 : 2017.12.20
  • 발행 : 2017.12.31
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초록

이 연구는 국내 중소기업을 대상으로 사업 리스크 인지 수준이 높은 기업과 그렇지 않은 기업 간 사회적 책임(CSR) 수행 활동과 그 이행 효과에 차이가 있는지 그리고 그 차이가 어떤 경로를 거쳐 발현되는지를 분석하는 것이 목적이다. 이를 위해 분석 대상 중소기업을 리스크 지각 정도에 따라 두 집단으로 분류하고, t-검정과 구조모형을 통해 두 집단 간 경로계수를 비교하였다. 그로써 CSR 수행 활동 요인과 CSR 이행에 따른 재무성과 및 비재무성과 차이 및 그 차이의 통계적 유의미성을 검증한 결과, 두 그룹 간 CSR 활동 차이는 소통과 차별전략 변인에서 나타나는 것으로 확인되었다. 그리고 두 그룹 간 CSR 수행 효과는 재무성과에서 그 차이가 발생하고 있음을 보였다.

The purpose of this study is to measure the difference of corporate social responsibility(hereinafter referred to as "CSR") effects on SME's depending on the level of business risk perception. For this aim, we divided the analysis target SEM's into two groups according to the level of business risk perception and examine whether there is any difference in CSR effects through t-test and the test of the structural model invariance across the groups. As a results, the difference of CSR activities between the two groups occurred in the communication and strategy. In terms of CSR effects, there was a gap in the financial performance.

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