• Title/Summary/Keyword: 경제적 책임

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The Effect of Corporate Social Responsibility and Audit Size on Credit Rating (기업의 사회적 책임과 감사인 규모가 기업신용등급에 미치는 영향)

  • Jeon, Jin-Ho
    • Journal of the Korea Convergence Society
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    • v.9 no.1
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    • pp.1-8
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    • 2018
  • This study analyzed annual final sample data from 159 companies based on firms selected as economic justice companies by Economic Justice Institute in Citizens' Coalition for Economic Justice in South Korea according to interest variables from 2005 until 2011. Analyzed results are as follows. First, higher scores in soundness and corporate social activities among CSR items suggested that corporate credit rating upgraded. This indicates that credit rating institutions give a good evaluation on their social activities and reflect them in credit rating assessment. However, environmental protection satisfaction and corporate credit rating showed the opposite results. Second, high objectivity and contribution to the economic development as well as supervision by giant auditors had substantial effects on higher corporate credit rating. In contrast, high soundness and supervision by giant auditors reduced corporate credit rating. Based on this outcome, it is estimated that there is a discriminatory response among CSR activities in terms of credit rating evaluation conducted by credit rating institution.

A study on economic valuation of coping with water supply shortage (물부족 대응에 대한 경제적 가치 산정 연구)

  • Hyo Yeon Choi;Han Ju Choi
    • Proceedings of the Korea Water Resources Association Conference
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    • 2023.05a
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    • pp.73-73
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    • 2023
  • 전 세계적으로 기후변화의 영향이 심화되면서, 예상치 못한 가뭄 지속에 따른 물부족 문제 역시 심각해지고 있으며, 국제사회 및 국내외 기업들은 기후변화 심화에 따른 물 리스크를 관리하기 위한 Water Positive 시스템의 도입, ESG 경영, 환경공시 강화 등을 추진하고 있다. 우리나라의 경우 최근 광주·전라남도 지역에서 가뭄이 발생하여, 기업과 지역주민들이 물절약 캠페인을 벌이고, 공장 정비 일정을 변경하는 등의 대응을 하고 있으며, 중앙 정부 및 지방 정부 역시 물 부족대응을 위한 다양한 정책을 추진하고 있다. 본 연구는 이와 같이 기후변화로 인해 심화되는 가뭄대응에 대한 경제적 가치를 추정하는 것을 목적으로 수행되었다. 특히 최근 지속되는 가뭄으로 물부족이 심각한 광주 및 전라남도 지역 주민을 대상으로 물부족 문제 대응에 대한 경제적 가치를 산정해보았다. 다양한 시나리오 하에서 분석이 가능하도록 단위 가치를 추정할 수 있는 선택실험법을 적용하였으며, 광주 및 전라남도 지역의 소득이 있는 1,000가구를 대상으로 지역별·연령별 표본설계를 하였다. 조사된 결과를 바탕으로 추정된 경제적 가치는 다양한 물부족 대응 프로젝트, 정책 등의 평가시 기초자료로 활용될 수 있을 것이다.

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The Effects of Corporate Social Responsibility on Consumer Perception and Corporate Reputation in Chicken Restaurant (치킨레스토랑의 사회적 책임활동이 고객인식과 기업평판에 미치는 영향)

  • Lee, Sang-Hee;Kim, In-Bok
    • The Journal of the Korea Contents Association
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    • v.16 no.8
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    • pp.238-246
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    • 2016
  • This study aimed to research the effects of CSR on consumer perception and corporate reputation in chicken restaurant. This study intended (1) to analyze the factors of corporate social responsibility in chicken restaurant, (2) to research the effect of CSR on consumer perception, (3) to research the effect of CSR on corporate reputation, (4) to research the effect of consumer perception on corporate reputation. Data were collected from consumers who visited the top-ranked chicken restaurant in scope by face-to-face interview. The questionnaire was distributed of the 350 copies and used 292 in the analysis. The results of this study revealed that (1) the factors of CSR were economic, philanthropic, legal and ethical, (2) ethical and legal had significant influence on consumer perception, (3) legal, economic and philanthropic activities had significant influence on corporate reputation, (4) the consumer perception had significant influence on corporate reputation.

A Study on the Liability of Artificial Person(Natural Persons) with a Disregard of the Corporate Fiction in ESG (ESG측면에서의 법인격 부인과 법인관계인(자연인)의 책임에 관한 연구)

  • Kim, Dong-han;Kwon, Yong-man
    • Journal of Venture Innovation
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    • v.4 no.3
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    • pp.141-150
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    • 2021
  • Although management decisions centered on the board of directors and directors must be made in order to effectively promote ESG management, the company's management is not obligated to make decisions considering ESG factors. A Korean corporation(company) is an established organization for commercial or other profit, and the purpose of treating a legal organization as a corporation is to easily handle the legal relationship of a group (corporate's property) and individual property of a group member, but legal person such as rights to "harm public rights" or "defend fraud". Criminal liability for illegal acts of a corporation, but the liability of a corporation (natural person) for illegal acts of a corporation is recognized within a limited range, but the criminal liability of a corporation (natural person) is limited. As the social responsibility of a corporation is great, limiting the responsibility of a corporation-related person (natural person) to civil responsibility will halve its effectiveness if considering the impact on the corporation's national economy. Objective requirements such as the completeness of control, hybridization of property, infringement of creditors' rights, and small-capitalization, and the subjective intention of abusing the company system to avoid legal application to controlling shareholders should be denied. Despite the increasing influence on corporate society, such as large-scale projects and astronomical business profits, corporate officials (natural persons) are forced to be held liable for negligence and intentional liability within a limited range. In such cases, it is necessary to introduce criminal responsibility separately from civil responsibility to legal persons (natural persons) in consideration of the maturity of capitalism in Korean society and the economic status of the world. In Korea, the requirements for recognition of corporate denial are strict, but the United States says that it is sufficient to have control or fraud. Therefore, it is not about civil responsibility, but about criminal responsibility of a legal person (natural person), so if fraud is recognized, it can strengthen the corporate social responsibility.

A Study on Relationship between Printed Book and E-Book Formats Based on Niche Theory (종이책과 전자책의 적소 관계 분석)

  • Yang, Su-Wan
    • Journal of the Korean BIBLIA Society for library and Information Science
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    • v.28 no.4
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    • pp.481-500
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    • 2017
  • The purpose of this study is to analyze relationship between printed book and e-book formats based on niche theory. Readers with experience reading printed book and e-book were recruited as the research participants. In this study, competition between printed book and e-book formats was measured at gratification niche. five gratifications were derived from an analysis of precedence about printed book and e-book; information acquisition, social interaction & decision making, emotion & habit, portability & storage capacity, and accessibility. The results show that e-book formats have competitive superiority of portability & storage capacity and accessibility. This study suggests that it is possible to replace printed book and e-book formats.

A Study on Coporete Social Responsibility (기업의 사회적 책임에 관한 연구)

  • Kwon, Sang-ro
    • Proceedings of the Korea Contents Association Conference
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    • 2016.05a
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    • pp.115-116
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    • 2016
  • 개방화 및 국제화의 물결과 함께 세계 경제계에서 지배적 지위를 차지하는 거대한 초국적 기업들의 수가 증가하게 되면서, 이들 기업이 환경 파괴, 노사문제, 개발도상국의 빈곤문제에 책임이 있다는 기업의 사회적 책임론(Corporate Social Responsibility: CSR)이 강조되고 있다. 우리나라에서의 CSR활동은 일부 기업에 의해서만 이루지고 있고 분식회계, 환경오염 및 외국인 근로자에 대한 차별대우 등과 같은 법률이나 윤리에 저촉되는 행위들이 거듭되고 있다. 따라서 우리나라 기업들의 CSR에 대한 인식과 활동은 미흡한 면이 있고 이에 대한 개선이 필요하다고 본다.

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Disappearance of Accountability and Sympathy in Economics, and the Possibility of Their Restoration (경제학에서 책임과 공감의 실종 및 그 복원 가능성)

  • Choi, Jung-Kyoo
    • Korean Journal of Cognitive Science
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    • v.26 no.1
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    • pp.69-96
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    • 2015
  • This study investigates the history of economics for answering how the discipline originating from a sub-discipline of moral philosophy ended up being an amoral science. I show that economic theory, at its first stage of development, has retained a place in which morality could play a role within liberalist framework, but has removed the very place as it developed into its current image. I argue that it is the Walrasian paradigm that completed this amoralizing process in economics. One theoretical assumption of complete contract in the Walrasian paradigm, creates the institutional environment where economic agents are free from any moral consideration. I show that if the assumption is relaxed, the problem of economic agents' morality should reappear in the stage. Accepting the assumption of incomplete contract opens a way to restore the room for economic agents' moral considerations in economic discourses. Finally I breifly survey the recent discussions on the role of sympathy in economics.

The Effect of K-Beauty Brand's Social Responsibility Activities on Purchase Intention through Value : Focusing on the Comparison of Korean and Chinese Consumers (K-뷰티 브랜드의 사회적 책임활동이 가치를 통해 구매의도에 미치는 영향: 한·중 소비자 비교를 중심으로)

  • Lee, Sun-Joo;Jeong, Yun-Hee
    • Journal of the Korea Convergence Society
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    • v.13 no.3
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    • pp.291-299
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    • 2022
  • This study aims to study the effect of K-beauty brand's social responsibility activities on purchase intention through value, and to conduct a comparative study using Korean and Chinese data. To To test the hypothesis, a total of 480 data were collected from Korean and Chinese and analyzed using SPSS 27 and LISREL 8.8. As a result, it was found that economic responsibility affect efficient value, and ethical responsibility positively affect social·ethnic value. Also, the effect of efficient value and social·ethnic value on purchase intention had also positive effect for both Korean and Chinese. Regarding the difference in path coefficient, it was found that the influence of social·ethnic value on purchase intention was greater for Chinese than for Korean. These research results expand the theory of K-beauty brands' social responsibility activities and provide practical applications for K-beauty brands operating in China. If a comparative study on the impact of other social responsibility activities is conducted in the future, better implications can be provided.

책에 가득 담긴 통일의 염원

  • An, Eun-Ju
    • The Korean Publising Journal, Monthly
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    • s.245
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    • pp.16-17
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    • 1998
  • 통일에 대한 열망이 그 어느때보다 높아지고 있다. 새정부의 '햇볕정책', 금강산관광의 실현 등으로 통일의 꿈은 더욱 가시화하는 듯하다. 서점가에는 통일 관련서들이 속속 이어지며 독자의 손길을 기다리고 있다. 이들 책은 통일정책을 역사적으로 고찰하면서 새로운 통일안을 제시한 정책서를 비롯하여 통일문제를 경제적인 측면에서 분석한 통일경제서, 북한의 외교정책을 중심으로 남북관계를 조명한 학술서 등 다양하게 출간되었다. 통일 관련서들을 분야별로 소개한다.

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