• 한국콘텐츠학회논문지
• /
• 제16권8호
• /
• pp.357-365
• /
• 2016

본 연구에서는, 기업 문화측면에서 비슷한 동양적 사고를 지니고 있으며, 세계적으로 기업 신뢰도가 높은 일본 기업의 CSR 현황 및 실태를 분석함으로써, 향후 국내 기업의 CSR이 나아가야할 방향에 대한 시사점 제시하고자 하였다. 먼저, 일본 기업의 CSR 현황 및 실태를 살펴본 결과, 일본 기업의 경우 CSR 활동이 기업의 브랜드 및 이미지 향상으로 이어질 수 있도록 CSR 활동에 관련한 정보제공 및 의견수렴에 적극적으로 참여하고 있다는 특성이 나타났다. 이러한 일본 기업의 CSR 현황 및 실태분석을 바탕으로, 다음과 같은 시사점을 제시하였다. 첫째, CSR 전담부서 및 전담 시스템의 구축이 필요할 것이다. 둘째, 윤리적 경영에 대한 정비가 필요할 것이다. 셋째, CSR 활동에 대한 정보제공 및 인식개선이 필요할 것이다. 넷째, 소비자와의 대화 및 소비자 대응에 적극적으로 노력해야 할 것이다.

• 한국프랜차이즈경영연구
• /
• 제2권2호
• /
• pp.134-149
• /
• 2011

최근 들어 기업의 사회적 책임(CSR)에 관한 기업과 학자들의 관심이 갈수록 증대하고 있다. 기업의 사회적 책임의 속성 중 일반적으로 기업의 역할론을 집중적으로 조명하고 있다. 더욱이 국제표준화기구(ISO)가 기업의 실제적 규범으로ISO900, ISO1400을 지정한 후, 2010년 11월 ISO가 ISO26000을 기업의 사회적 책임의 새로운 가이드라인으로 선언하면서 그 중요성이 훨씬 증대되었다. 경제전환시대에 이르러, 중국에서도 기업의 사회적 책임에 관한 중요성이 날로 증가하고 있다. 2011년 중국사회과학원의 '중국기업의 사회책임에 관한 보고'에 의하면, 중국기업의 사회책임수준은 초기단계로서, 아직까지 낮은 수준에 머무르고 있다. 특히 베이징은 중국의 수도로서 정치, 문화, 국제, 중국내 교류 중심지로서, 중국에서 가장 큰 소매시장이 형성되었고, 세계 10대 소비도시로 소매기업이 꾸준히 발전하고 있다. 그러나 아직까지 베이징 소매기업에 대한 기업의 사회적 책임에 관한 관리모형에 대한 연구가 부족한 현실이다. 본 논문은 중국 및 베이징의 소매기업의 사회적책임에 관한 관리현황을 파악하였다. 그리고 정부주도하의 베이징의 소매기업의 사회적 책임 관리모형을 4개 측면에서 수립하였다. 또한 기업이 계속적인 경쟁력을 유지하기 위해 소매기업의 사회적 책임을 수행할 수 있도록 5가지 시행방안을 제안하였다.

• 패션비즈니스
• /
• 제21권1호
• /
• pp.45-57
• /
• 2017

This study explored the current implementation status of corporate social responsibility (CSR) among textiles and apparel manufacturers and retailers in Korea, based on the Triple Bottom Line (TBL). We also investigated the provision of information related to CSR practices on the websites of companies. A quantitative content analysis was conducted to analyze the website disclosures of 61 listed companies categorized in the textiles, apparel, shoes, and luxury industry. Analysis was focused on the presence, accessibility, and the level of CSR website disclosure. Seven themes emerged by applying the constant comparison analysis. Using Scott's formula for pi, a high level of inter-coder reliability was achieved, ranging from 0.91 to 0.97. Regarding the three dimensions of CSR suggested in TBL, economic dimension was relatively more emphasized in the website disclosures of most companies, compared to social and environment dimensions. Website disclosures were further investigated, based on the product categories of each company. Limitations of this study and suggestions for future studies are discussed.

• The Journal of Asian Finance, Economics and Business
• /
• 제8권2호
• /
• pp.933-941
• /
• 2021

This research aims to test the effect of corporate governance factors on corporate social responsibility (CSR) disclosure and its impact on a company's financial performance. The factors of corporate governance referred to in this research are foreign ownership, state ownership, number of board of commissioners, the proportion of independent commissioners, and educational background of commissioners' board. Based on the purposive sampling method, 194 companies were selected with a total of 582 observations. The data analysis used in this study was the Structural Equation Model (SEM) approach by using the alternative Partial Least Square (PLS) method. The results of this research indicated that state ownership, number of board of commissioners, and the proportion of independent commissioners had a significant positive effect on CSR disclosure. While the foreign ownership and the educational background of the commissioners' board have had an insignificant effect on CSR disclosure. Then, CSR disclosure had a significant positive effect on the companies' financial performance. The findings of this study suggest that the positive effect of the CSR disclosure on performance is because the disclosure is able to improve the company's reputation; the more social activities are carried out will improve the customers' loyalty as well as the support from other stakeholders which in turns will improve the company's performance.

• 유통과학연구
• /
• 제13권10호
• /
• pp.45-50
• /
• 2015

Purpose - The purpose of this paper is to examine IKEA in the context of corporate social responsibility to determine the reasons, if any, as to why IKEA has had more success in the implementation of its CSR policies and Code of Conduct where many other multinational companies seem to have failed. Research Design and Methodology - This is a case study, an analytical approach, which focuses on exploring and analyzing the CSR policies to measure IKEA's ethical behavior in a business environment. Results - IKEA stands out as a multinational company whose CSR policies are ingrained into the business itself as a part of its ethical operations, rather than a marketing event. Conclusion - Beyond profit, IKEA actively works together with its suppliers and the nation states to eradicate the harmful social causes of the various challenges it faces in the global business environment.

• Asia Marketing Journal
• /
• 제22권2호
• /
• pp.19-57
• /
• 2020

A rapidly shifting, hyper-sensitive modern fashion industry, coupled with an increasingly developing global environmental concern, has seen to an ever-imperative role for corporate social responsibility (CSR) to play in the successful operation of fashion companies. This study primarily investigates effective measures for successful CSR implementation in both corporate and consumer domains, looking at Patagonia, an exemplar company with an environmental mission, to understand the central contributions of active consumer engagement to the success of CSR initiatives. We explore consumer admiration as a concept necessary to elevate CSR practices from image maintenance to genuine engagement and advocacy, and how such admiration could be cultivated on the consumer-side, investigating perceived CSR authenticity and corporate self-sacrifice as primary determinants. Specifically, we speculate the asymmetric role of consumers' moral identity, revealing that moral identity symbolization positively interacts with both determinants while negatively moderating the relationship of these intentions and consumer admiration. We derive our analysis from diverse international and Korean data, concluding with theoretical and managerial implications for domestic and international companies in pursuit of environmental CSR campaigns that bridge consumer and company, as well as limitations and future research directions.

• The Journal of Asian Finance, Economics and Business
• /
• 제8권3호
• /
• pp.479-485
• /
• 2021

Although corporate social responsibility (CSR) is an extensively studied topic, its determinants in the field of Islamic banking are scarce. In Bangladesh, CSR plays a vital role in gaining customer loyalty and confidence. Therefore, this research aims to identify and analyze the influence of the Shariah Supervisory Board (SSB) and the Shariah Audit Committee (SAC) on CSR adoption in Islamic banks in Bangladesh. The study population is managers and second managers of 160 Islamic bank branches of different commercial banks in Dhaka, Bangladesh. The sampling technique used is convenience sampling where the first available primary data source was used for the research without additional requirements. The study developed a survey questionnaire from examining previous related studies in Islamic banking and CSR context. The final sample size in this research was n = 309, indicating the survey response rate was about 97%. The study used SPSS 23.0 software to interpret the statistical findings, and the findings revealed that support from the SSB and the presence of a strong and effective SAC has a strong correlation with CSR adoption and significantly influence CSR adoption in Islamic banks in Bangladesh. Finally, the study proposes several significant and crucial policy guidelines for Islamic bank branches to adopt CSR activities.

• The Journal of Asian Finance, Economics and Business
• /
• 제8권3호
• /
• pp.539-549
• /
• 2021

This study aims to examine the relationship between corporate social responsibility (CSR) expenditures and both financial and non-financial performance of Jordanian commercial banks during the period 2008-2018. To measure the variables of interest, secondary data published on Amman Stock Exchange (ASE) website were processed to become preliminary data suitable for the nature of the study. The study sample amounted to 13 commercial banks, which represent all Jordanian commercial banks listed on ASE.. The study found that there is a positive, statistically significant relationship between CSR expenditures and financial performance, as the study showed that the return on equity (ROE) has a positive and significant relationship with CSR expenditure, while the return on assets (ROA) and Tobin's Q model have a statistically significant negative relationship with CSR expenditure, while the market stock price (MSP) had a positive, but not statistically significant. The study also found that there is a positive, statistically significant relationship between CSR expenditures and non-financial performance, which was represented by total deposits and total training expenditures in Jordanian commercial banks. Accordingly, the study recommends encouraging banks to prepare sustainability reports and CSR reports, which are considered comprehensive, and not only with disclosures within the annual reports.

• 아태비즈니스연구
• /
• 제14권1호
• /
• pp.59-71
• /
• 2023

Purpose - The purpose of this study is to investigate the effect of corporate social responsibility (CSR) on firm performance in China, plus the moderating effects of advertising intensity and environmental pollution. Design/methodology/approach - We analyzed our dataset that consists of 188 public Chinese firms drawn from the Shanghai and Shenzhen exchanges during 2010-2020. Findings - Based on the stakeholder theory and signaling theory, we proposed the positive relationship between the CSR level and the firm performance. Further, we configured consumers and the government as major stakeholders in China, suggesting positive moderating effects of advertising intensity and environmental pollution, respectively. Research implications or originality - The results show that the CSR level increases the firm performance. The advertising intensity positively moderates the relationship between the CSR level and the firm performance, but there was no significant moderating effects of environmental pollution. The findings confirm the importance of consumers for the CSR stakeholders. While the Chinese government strongly reinforces environmental regulation, CSR itself does not seem to be the fine-aligned action prioritized for mitigating environmental pollution.

• The Journal of Asian Finance, Economics and Business
• /
• 제8권8호
• /
• pp.533-539
• /
• 2021

This study aims to consider the role of women serving in the executive committee of the company and determine how it related to corporate social and environmental responsibilities (CSR and ESR). The data was collected from the 344 companies listed on the Stock Exchange of Thailand (SET) between 2013 and 2014. Especially, the CSR and ESR data was collected from the annual report and used to measure activities related to environmental and social responsibilities of companies listed on the SET. This study employed panel analysis regression to analyze the relationship between dependent and independent variables. The results indicated that the role of women who served in the executive committees of companies listed on SET had a positive impact on the social and environmental responsibilities of companies listed on the SET. The Granger causality test showed that the proportion of women holding positions on the board of directors had a statistically significant relationship with CSR and ESR, which is a unidirectional relationship. Moreover, the size of the company and the return to total assets also have a positive significant relationship with the CSR and ESR.