• Venture DIGEST
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• s.31
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• pp.9-9
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• 2003

현재의 사업에 집중하면서 미래의 사업을 준비해야 되는 게 기업의 입장이다. 좋은 기회와 나쁜 기회는 주변에 있다. 어떤 것을 선택하느냐. 어떻게 해야 좋은 기회를 잡을 수 있는가는 의사결정자의 책임이다. 검토는 보수적으로 하되 선택은 진보적으로 하는 것이 필요하다.

• The Journal of the Korea Contents Association
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• v.17 no.8
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• pp.274-289
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• 2017

Recently many companies are utilizing CSR as an important strategic means because of increasing concern about CSR from society and securing a sustainable competitive advantage. With this background, this study conducted an empirical investigation using a statistical tool based on survey data about a casual relationship between organizational capabilities, proactive CSR, reactive CSR and Business Performance from a RBV perspective. The result of this empirical study is as follows, First, SME's specified organizational capabilities have positive and significant effect on a proactive CSR. Second, the proactive CSR is positively related with business performance but reactive CSR is not like that. Third, SME's organizational capabilities do not have a positive and significant effect on business performance directly but have a indirect effect on business performance through proactive CSR which is a value creating activity. This research is likely to give some contribution to both SME's CSR study and resource based view (RBV) research.

• Korean Business Review
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• v.6
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• pp.25-52
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• 1993

• Asia Marketing Journal
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• v.7 no.3
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• pp.83-104
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• 2005

This case describes Lotte Mart's practices and achievement in the aspect of social responsibilities and ethics management and its implications in retail industry. Lotte Mart set ethics management as core business objective, and establishes and operates a variety of ethics management programs for each of customer, shareholders, employees, suppliers and society. By these programs, Lotte Mart could achieve improvement in quality and price competitiveness through better partnership with supplier, get more efficiency in business through higher morale among employees, and gain improved customer loyalty through customer satisfaction.

• The Journal of the Korea Contents Association
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• v.12 no.3
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• pp.335-351
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• 2012

This study is an empirical analysis completed based on a survey of the members of major construction companies and is analyzed to verify the relationship between the ethical characteristics of major construction companies and firm's competitiveness and its effects. In this study, based on previous researches in domestic and foreign, the factors that are affected by the business ethics were analyzed, and the competitiveness of firms, which is a dependant variable, was divided into four different types: quality, price, sales, and promotion. The proposal and final conclusion regarding the relationship between job satisfaction and concentration was made after the investigation of research hypothesis. The conclusions described below:(By the Linear regression analysis) 1. The product competitiveness is affected by moral competence, will to act ethical management, transparency of fairness, customers, and social responsibility. 2. The price competitiveness is affected by will to act ethical management, transparency of fairness, customers, and social responsibility.

• International Area Studies Review
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• v.21 no.4
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• pp.247-268
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• 2017

This paper analyzes for companies of 2011~2014 the effects of corporate social responsibility on audit efficiency. Using KEJI Index and its individual components which is published by Citizens' Coalition for Economic Justice Institute, this paper analyzes their effects on audit efficiency of audit fees and audit hours. The results of analyses are as followings. First, corporate social responsibility(CSR) composite index did not show any significant relationship between audit fees and audit hours. However, for analyses of the effects of CSR individual components on audit efficiency, variable such as CSR fairness(CSR2), CSR social contribution(CSR3), CSR environmental protection activity(CSR5) have the negative effects on the audit fees and audit time. and CSR customer protection(CSR4), CSR employee satisfaction(CSR6) have the positive effects on the audit fees and audit time. Results suggest that independent auditors may reduce audit risks associated with possible misrepresentation of financial statements for companies with high scores of CSR fairness (CSR2), CSR social contribution(CSR3), and CSR environmental protection activity(CSR5). Also, financial statement auditors may perceive surge of discretionary expenses, and set audit risk high for companies with CSR customer protection(CSR4), and CSR employee satisfaction(CSR6). Together, KEJI Index and its individual components appear to have differential effects on audit efficiency.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.11 no.2
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• pp.681-688
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• 2010

As the concerning about Corporate Social Responsibility(CSR) is increasing, corporate's expenditure about Corporate Social Responsibility is increasing year and year. As for this, we need the research about the effect of the expenditure about corporate social responsibility on financial performance. So, lot's of empirical researches have been tested in order to prove the relations between Corporate Social Responsibility and Financial Performance. But their results of study different from those of researchers due to the reasons of different methodologies and varieties of variables measuring. Therefore, in this article, setting two hypotheses with sampling 600 corporate firms from 2003 to 2005,first we analyzed financial performance of corporate which is carrying execution into corporate social responsibility and which is not. Second, we analyzed corporate which is carrying execution into corporate social responsibility before and after. In results of this paper, carrying execution into corporate social responsibility affects financial performance badly in short term. That's why we need to study for further more long term periods such as after 5-years or so. And financial performance of corporate which is carrying execution into corporate social responsibility is higher than others, accepting the second hypothesis just as this paper has set.

• Journal of Digital Convergence
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• v.15 no.12
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• pp.213-219
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• 2017

In recent years, the definition of corporate governance is a stakeholder-oriented corporate governance that can meet the needs of sustainability management and corporate social responsibility. The purpose of this study is to empirically analyze the effect of corporate governance on employees and creditors corporate governance on earnings management by using regression analysis. The results show that the corporate governance of employees and creditors plays a role in reducing the simultaneous profit management of discretionary accruals, which is the accrual of asset impairment loss, which is the accrual of negative I could confirm. The results of the empirical analysis show that stakeholder-centered corporate governance can play a role in controlling managers' behavior and market. In addition, the results of this study suggest that the responsibility of stakeholders as corporate governance is important for sustainable management of modern corporations where corporate social responsibility is important.

• Journal of Digital Convergence
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• v.14 no.3
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• pp.181-197
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• 2016

With regard to CSR, Proactive CSR has been less researched in small and medium enterprises(SMEs). This study examines empirically the association between SME's organizational capabilities, proactive CSR and performance as well as a moderating role of perceived uncertainty between capabilities and proactive CSR. Using quantitative data collected from sample of 485 SMEs in Korea, we find that all specified capabilities are positively associated with adoption of proactive CSR by SMEs and that proactive CSR is, in turn, associated with an improvement in firm performance. In addition, we also find a mediating role of proactive CSR on the association between capabilities and performance as well as a moderating role of perceived uncertainty between capabilities and performance. The study is likely to contribute to SME's CSR strategy.

• The Journal of the Korea Contents Association
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• v.17 no.5
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• pp.602-612
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• 2017

The purpose of this study was to identify employees' perception of social and economic values that social enterprises pursue and to provide implications for the training of social enterprise workers. The main results are as follows. First, more than half of the social enterprise workers recognized that economic value and social value were equally important. In addition, the responsibilities of realizing corporate social values were somewhat higher than those of employees. The social value of the social enterprise should be pursued in preference to the value for the company and its members. However, efforts to set goals for the social value of social enterprises were lacking. Second, social enterprise workers generally had a high perception of economic value and recognized that the responsibility and effort of management was more important than the employees in order to realize economic value. Third, the higher the age of workers, the higher the importance of social value than economic value, emphasized the responsibility of the manager, and the less the work experience, the more important is the social value and the manager's responsibility. While commercial enterprise workers are highly aware of the importance of economic value, non-profit enterprise workers are highly aware of the importance of social value. In the future, it will be necessary to provide an educational support program that allows workers to recognize the social and economic value of social enterprises in a balanced manner. Efforts are needed to develop, monitor and monitor standardized measures for measuring the value of social enterprises.