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중소기업의 리스크 인지와 CSR 수행 효과

Risk Perception and CSR Performance of SME's

  • 박현숙 (서울벤처대학원대학교 융합산업학과) ;
  • 남상욱 (서원대학교 금융보험학과)
  • Park, Hyeon-Suk (Department of Convergence Industry, Seoul Venture University) ;
  • Nam, Sang-Wook (Department of Finance and Insurance, Seowon University)
  • 투고 : 2017.07.31
  • 심사 : 2017.08.20
  • 발행 : 2017.08.31

초록

이 연구는 중소기업을 대상으로 CSR 수행이 경영성과에 영향을 미치는지와 더불어 경영환경을 둘러싼 사업리스크 인지도에 따라 CSR의 수행 효과가 달리 나타나는지를 분석하였다. 이를 위해 먼저 중소기업이 사업 리스크를 어느 정도 인지하고 있느냐를 기준으로 분석대상 기업을 두 집단으로 분류하고, 이들 두 집단의 CSR 수행 효과와 함께 두 집단 간 CSR의 수행 효과가 차이가 있는지를 잠재평균 비교를 통해 판별해 보았다. 그 결과, 우선 CSR의 수행은 중소기업의 경영성과에 긍정적으로 작용함이 재확인되었다. 그리고 CSR의 수행 효과는 사업 리스크의 인지도가 낮은 집단에 비해 리스크 인지도가 높은 집단에서 통계적으로 유의한 수준에서 상대적으로 더 크게 발휘되는 것으로 나타났다.

This study analyzed the effect of CSR activities on SME's depending on the degree of risk perception of business environment. We first classify the analysis target SEM's into two groups according to the degree of risk perception, and to examine whether there is any difference in the effect of CSR activities through latent mean analysis. Findings revealed that at First, CSR activities has a significantly positive effect on the improvement of management performance. Also, risk perceptions motives affect positively on CSR activities, the high risk perceptions group was noted to be strongly the effect of CSR activities.

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