• 분석과 대안
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• 제7권2호
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• pp.111-145
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• 2023

본 연구는 중국 상장기업의 정치적 연계(political connections)가 기업의 사회적 책임(Corporate Social Responsibility, CSR) 활동에 미치는 영향을 확인하고 있다. 기업은 정치적 연계를 '비시장 전략(non-market strategy)'으로 인지하여, 이를 통해 획득한 다양한 혜택을 경영 활동에 적극적으로 활용하고자 한다. 반면에 이러한 정치적 연계를 활용하고자 하는 기업은 그 혜택에 대한 대가로 정부의 사회 정책적인 의무를 수행해야 할 필요성이 제기된다. 특히, 중국 정부는 기업이 CSR 활동을 통하여 산재되어 있는 사회문제를 적극적으로 해소해주기를 원하고 있다. 이에 따라 정치적 연계를 통하여 정부로부터 경영상의 혜택을 획득하고자 하는 기업은 적극적인 CSR 활동을 통하여 정부의 요구를 수용하고 있다는 신호를 보낼 필요성이 제기된다. 이러한 환경에서 본 연구는 기업의 정치적 연계가 정부가 요구하는 CSR 활동을 수행하는 요인으로 작용하는지를 2013년부터 2019년까지 중국 전체 상장기업을 대상으로 실증적인 검증을 한다. 분석 결과, 중앙정부와 정치적 연계를 지닌 기업을 중심으로 CSR 활동에 긍정적인 영향을 주는 것을 보여준다. 또한, 이러한 관계에서 정부 보조금이 매개효과로 작용하면서, 중앙정부와 정치적 연계가 있는 기업은 정부로부터 혜택을 얻는 것과 동시에 정부의 사회 정책적인 의무를 모두 수행하고 있는 것을 의미한다.

• 대한지역사회영양학회지
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• 제26권3호
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• pp.177-187
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• 2021

Objectives: This study investigated the different perceptions of customers toward traditional and non-traditional fast-food restaurants regarding restaurant healthfulness, corporate reputation, and the impact of corporate reputation on loyalty intentions through corporate social responsibility (CSR) motive. Methods: An online survey was conducted on U.S. residents who were aware of fast food restaurants' CSR activities. Participants selected one fast food restaurant participating in CSR activities, coded as either traditional (n = 117) or non-traditional (n = 48), and answered questions about the selected restaurant's healthfulness, reputation, CSR motives, and loyalty intentions. The participants' perceptions of healthfulness and corporate reputation of the two types of fast-food restaurants were compared. A mediation path of corporate reputation - CSR motive - loyalty intention was analyzed. Results: Non-traditional fast-food restaurants (5.02 ± 1.26) were perceived to be more healthful than traditional ones (3.93 ± 1.72). The participants perceived that compared to traditional fast-food restaurants, non-traditional ones had a better overall corporate reputation (P = 0.037), were more concerned about their customers (P = 0.029), better workplaces (P = 0.007), more environmentally and socially responsible (P < 0.001), and offered higher quality products and services (P = 0.042). Significant positive correlations were shown between restaurant healthfulness and corporate reputation (P < 0.001 for all reputation items). The suggested mediation path was supported with 95% CIs excluding zero, implying that when fast-food restaurants had a better reputation overall, were customer oriented, good employers, strong companies with a good product and service quality, social and environmental responsibility, the participants were more likely to perceive their CSR activities to be sincere and were hence loyal to that restaurant. Conclusions: Overall, participants were more favorable towards non-traditional fast-food restaurants which had a healthier image and better reputation than traditional ones. Therefore, fast food restaurants need to consider offering healthy food and enhance their image, which would maximize the return on their investment in CSR.

• 한국건설관리학회논문집
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• 제20권5호
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• pp.83-94
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• 2019

최근 국내 건설기업의 해외 수주비중은 증가하고 있으며, 세계 시장은 기업들의 사회적 책임활동에 대한 경영 투명성을 요구하고 있다. 따라서 국내기업들은 사회적 책임활동을 체계적으로 준비해야 하는 시점에 직면해 있다. 본 연구는 국내 건설기업의 CSR 활동의 4가지 차원(경제적, 법적, 윤리적, 자선적 책임)을 사용하여 종업원의 조직신뢰, 직무만족, 이직의도와의 영향 관계와 계약유형의 조절효과를 확인하고자 하였다. 자사 홈페이지에서 지속가능경영을 통해 고시 및 홍보하고 있는 국내 시공능력평가 상위 10개 건설사의 정규직과 비정규직을 대상으로 CSR 활동이 종업원의 조직신뢰, 직무만족과 이직의도에 미치는 영향 관계를 분석했다. 설문지는 온라인을 통해 300부를 배포하여 회수된 최종 유효 샘플은 255부(정규직 156부, 비정규직 99부)이다. 실증 분석은 구조 방정식 모델을 사용했다. 연구 결과, 첫째, 경제적 책임, 자선적 책임, 윤리적 책임은 조직신뢰에 정(+)의 영향을 미쳤다. 둘째, 조직신뢰는 직무만족에 정(+)의 영향을 미쳤다. 끝으로 계약유형의 조절효과 크기는 경제적 책임이 조직신뢰에 대해 정규직이 큰 것으로 나타났다. 또한, 조직신뢰는 직무만족에 대해 정규직이 큰 것으로 나타났다. 본 연구는 조직유효성 관점에서 건설기업의 CSR 활동 지침으로 활용할 수 있을 것이다.

• 한국정보시스템학회지:정보시스템연구
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• 제23권4호
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• pp.93-117
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• 2014

How can business ecosystems be a source of firm's competitiveness? Is corporate social responsibility (CSR) is an investment activity for building sustainable business ecosystems? The purpose of this research is to identify the relationship between CSR, social value, sustainable business ecosystems, and firm's competitiveness by introducing a mediating role of social capital. We conducted in-depth interviews with seven informants from two domestic firms and four oversea firms. Three propositions were drawn by analyzing qualitative data collected from the interviews and literature review. Various activities creating social value including CSR and CSV (Creating Shared Value) are positively associated with sustainable business ecosystems. Firm accumulates social capital of the business ecosystem through creation of social value. Finally, the social capital of business ecosystem has a positive influence on firm's competitiveness. Implications were suggested for academics and practitioners.

• 지식경영연구
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• 제11권3호
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• pp.77-90
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• 2010

The purpose of this study is to examine the effects of human resource development policies and practices on social capital and organizational performance. To serve the purpose, we focused on the effects of communities of practice (CoP) to social capital and suggested best practices of CoP from the aspect of social capital. Specifically, we considered new kinds of social capital such as social innovation capital and social integration capital as well as traditional social capital classified into structural, relational, and cognitive capital, Where, social innovation and social integration capital represent corporate's social capacity to innovate and corporate social responsibility (CSR). And then we conducted a multiple case study on Yuhan-Kimberly, POSCO, and HIRA. From the result, we identified that CoP activities have a positive effect on social capital and organizational performance.

• 한국콘텐츠학회논문지
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• 제18권9호
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• pp.209-216
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• 2018

본 연구는 국내 기업의 사회적 책임활동(CSR)이 원가의 하방경직성에 미치는 영향을 검증하였다. 기업의 매출감소에 따른 원가감소율이 매출증가에 따른 원가증가율보다 낮게 관찰되는 비대칭적인 원가행태를 원가의 하방경직성이라고 부른다. 본 연구에서는 CSR을 수행한 기업과 그렇지 않은 기업을 구분하여 하방경직성인 원가행태를 비교하였다. 연구결과 CSR을 수행한 기업이 그렇지 않은 기업보다 하방경직적인 원가행태가 보다 강하게 관찰되었다. 이는 기업이 CSR를 통한 가치창출을 위해서는 지속적인 투자가 필요하므로, 매출이 감소하였다고 하여 이에 관련된 자원투입을 즉각적으로 감소시킬 수 없다는 것을 의미한다. 본 연구의 결과는 경영자의 원가에 관련된 의사결정에 기업의 CSR이 영향을 줄 수 있다는 실증증거를 제시하였다는데 자본시장참여자에게 의미 있는 통찰력을 제공할 것으로 기대된다.

• 한국컴퓨터정보학회논문지
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• 제14권9호
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• pp.189-194
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• 2009

최근 들어 기업의 생존전략으로써 CSR(Corporate Social Responsibility)은 전세계적으로 그 중요성이 강조되고 있음은 물론, 국가 경쟁력 강화의 필수요건으로 글로벌 트랜드(Global Trend)가 되고 있다. 이는 선진 각국들이 수많은 다국적 기업의 출현과 국가간 무역 증대 현상으로 인해 발생한 많은 순기능과 이에 비례하여 발생되고 있는 역기능에 대한제도보완적 조치의 일환으로써 'CSR'의 규범화를 서두르고 있기 때문이다. 이 연구에서는 이러한 문제 인식에 기인하여 온라인 게임 개발 기업의 CSR 인식 확대를 위한 기초연구를 하였다. 아직 우리나라에서 CSR과 관련된 논의들은 일반 기업에 대해서도 초창기적 성격을 띠고 있는 것이 현실이지만, 우리나라의 온라인게임 관련 산업은 여타분야에 비해 해외 수출과, 특히 타국에서의 수익창출성이 높은 것이 현실이기 때문에, 이와 관련되어 철저한 준비를 하지 않는다면 머지않은 장래에 이와 관련된 문제가 온라인 게임, 더 나아가 관련 기업들의 흥망성쇠를 결정하는 중요한 요소가 될 것이기 때문이다.

• 유통과학연구
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• 제17권4호
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• pp.17-26
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• 2019

Purpose - Today's companies concentrate intensively on building consumer value and corporate reputation for continuing growth and advancement in an ever-changing global business management environment. This research intended to study the correlation between consumer value and corporate social responsibility (CSR) activities in building corporate reputation with consumers. Research design, data, and methodology - Online and offline surveys were conducted among male and female adults across Korea. Surveys were conducted for three weeks from August 21, 2018 to September 8, 2018. The samples consisted of 350 offline and 112 online surveys, and a combined total of 462 samples was used for final analysis. Result - Higher consumer value means a greater chance that consumers will select that company's products over those of competitors. For competitive advantage purposes, companies use various consumer management strategies to bolster consumer value and corporate reputation with consumers. Conclusions - Brand assets are subject to ethical responsibility, which is a dimension of corporate social responsibility. Of note, one relevant finding about brand assets (similar to findings in previous research) is the existence of confusion about brand recognition and brand image as perceived by customers.

• 유통과학연구
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• 제15권7호
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• pp.73-83
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• 2017

Purpose - The purpose of this paper is to explore the CSR activities of small enterprises in hospitality and tourism industry in South Korea. Since previous research on CSR activities has considerably focused on large enterprises whereas small enterprises have relatively less attention, this study aims to explore the characteristics of small enterprises in hospitality and tourism industry and their CSR activities. Research design, data, and methodology - The population of interest for this study was social enterprises registered in Korea Social Enterprise Promotion Agency (2016), and it was used to verify the social enterprises which has a certification for social enterprises. From 1672 companies in total, the sampling frame was a database with 117 companies in hospitality and tourism industry. This study investigates social enterprises' CSR activities on the company's official websites (e.g., company reports, magazines, the news articles, and interviews). The websites of the selected enterprises in hospitality and tourism industry were analyzed for examining CSR activities by the quantitative content analysis. All of the CSR activities in small social enterprises were classified into six dimensions based on the stakeholder theory. Results - The findings of this study provide the characteristics of the 117 small social enterprises and their specific CSR initiatives. A total of eight main business lines were identified: 1) fair travel, 2) leisure/sports, 3) accommodation/camping, 4) medical tourism, 5) exhibitions/art events/cultural events, 6) leisure activities for vulnerable social groups, 7) Korean traditional culture, and 8) ecotourism/agricultural tourism. The CSR initiatives were classified into six dimensions: 1) environment, 2) employment, 3) multicultural families and vulnerable social groups, 4) local community, 5) economic prosperity, and 6) product. Conclusions - This study revealed the special CSR initiative examples of small enterprises in hospitality and tourism industry. Small social enterprises participate in CSR activities mainly related to their own business lines. Moreover, these enterprises are more closely embedded in their local community development, job creation and education for local residents and vulnerable social groups, and traditional heritage preservation. The findings of this study provide theoretical and practical implications and they can contribute to enrich CSR with literature for small enterprises in hospitality and tourism industry.

• 디지털산업정보학회논문지
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• 제9권4호
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• pp.267-279
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• 2013

To many, recent allegations of earnings management at Enron, coupled with similar ones at many other corporations, are a strong indication of a serious decay in business ethics. Nevertheless, the field of Corporate Social Responsibility(CSR) has grown exponentially in the last decade. This study investigates the effects of CSR on earnings management. Different to precedent works which focus on Financial Performance, this study attempts to provide empirical evidence for relevance of CSR and Discretionary Accruals(DA). The study used variables in the sustainability report, and DA for its earning management too progress empirical analysis because it is believed that the measurement of accounting transparency is highly related to the CEO's opportunistic selection of the accounting. In terms of Sustainable management activities, Employee training time(ETT) is significantly and negatively associated with Discretionary accruals(DA). And also Industrial Accidents Ratio(IAR) is significantly and negatively associated with Discretionary accruals. Consequently, empirical results suggest that Discretionary accruals associated with the company's CSR activities, such as ETT, and IAR. In this study, there are limitation of generalizations and omitted variable problem.