• Title/Summary/Keyword: CSR 기업의 사회적 책임

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The Effects of the Corporate Association on Corporate Trust and Attitude: Focusing on Comparison of Corporate Type (기업 연상이 기업신뢰와 기업태도에 미치는 영향: 기업유형 비교를 중심으로)

  • Sin, Bum-Sik;Fang, Guang-Zhu;Kim, Yu-Kyung;Park, Jong-Chul
    • Journal of Korea Society of Industrial Information Systems
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    • v.19 no.3
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    • pp.87-101
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    • 2014
  • The theory of customer-based brand equity emphasizes the importance of brand awareness and brand image or associations in building a strong brand. Marketing scholars have recently begun to identify the two types of corporate associations, that is, corporate ability(CA) and corporate social responsibility(CSR) associations, which had long been conceptualized as a unidimensional construct of corporate image in the literature. In line with the new research stream, I'm developed a research model concerning how CA and CSR associations are related to credibility-based and benevolence-based trust, which in turn will affect emotional trust and consumer attitudes toward company. As for the hypothesized paths, the results confirm that all of the them are supported(H1-H6). First, CA associations have a significant positive relationship with credibility-based trust, and CSR associations are positively related to benevolence-based trust. Second, both dimensions of trust show strong and positive influences on emotional trust. In addition, credibility-based trust directly affect attitude toward firm in the foreign company. But credibility-based trust not affect attitude toward firm in the domestic company.

The Differential Impact of Legal vs. Normative Corporate Social Responsibility on Corporate Tax Avoidance (기업의 법적 및 규범적 사회적 책임(CSR) 활동의 증대가 조세회피에 미치는 효과 분석)

  • Il Joo Kang;He Soung Ahn
    • Korea Trade Review
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    • v.46 no.4
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    • pp.131-148
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    • 2021
  • This study examines how corporate social responsibility (CSR) affects corporate tax avoidance behavior. Using a sample of publicly listed U.S. firms, we find that legal CSR-which is required by law-reduces the level of corporate tax avoidance because this type of CSR reduces information asymmetry between investors and corporate management in such a way that investors are less likely to perceive tax avoidance behavior as a risk. On the other hand, we find that the relationship between normative CSR-which is a voluntary type of CSR behavior-and tax avoidance is not statistically significant. Instead, our additional analysis reveals that normative CSR increases the level of corporate tax avoidance conditional on reporting quality. This study provides meaningful implications to the academic literature and to practitioners. Not only does this study highlight the fact that not all CSR are alike, it highlights that it is important to provide transparent CSR information in order to allow stakeholders to estimate the net effects of firms' CSR activities and tax payment.

A Study on the Effect of Corporate Social Responsibility on Organizational Commitment, Organizational Trust, Organizational Citizenship Behavior: Focusing on Incorporation Companies in Business Incubator (기업의 사회적 책임이 조직몰입, 조직신뢰, 조직시민행동에 미치는 영향에 관한 연구: 창업보육센터 입주기업을 중심으로)

  • Lee, In Seong;Kang, In Won
    • Asia-Pacific Journal of Business Venturing and Entrepreneurship
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    • v.14 no.2
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    • pp.235-247
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    • 2019
  • In order to achieve the results that are appropriate for the purpose of the enterprise, it is important to comprehensively understand the behaviors within the roles of the members of the organization and actions outside the roles. However, there have been relatively few studies on corporate social responsibility (CSR) among the existing studies that have been conducted to date. In particular, organizational citizenship behavior, a voluntary commitment by organizational members, is perceived as a very effective way of enhancing corporate performance, but studies on organizational citizenship behavior based on corporate social responsibility have rarely been conducted. In recent years, domestic companies have recognized social responsibility as an activity rather than an additional activity. Therefore, it is very meaningful to look at the organizational performance by examining the factors that make up this social responsibility from the perspective of the company. It is considered a task. In order to demonstrate this, this study collected 303 data from a business incubator center operated by universities and public institutions nationwide and used a total of 303 samples. As a result of the verification, the wages received by the members of the organization did not affect the organizational commitment, and the working hours and the working environment affected the organizational commitment. In addition, corporate social responsibility has an effect on organizational trust in the marketing side. Organizational commitment and organizational trust were studied to positively affect organizational citizenship behavior. In addition, this study divides the degree of perception of social responsibility of the organizational members into the high recognition group and the low recognition group and analyzed whether there is a difference in the level of organizational citizenship behavior according to the employment type (regular and irregular workers) The results of this study are as follows.

CSR Expectation from Fashion Firms and its Impact on Brand Equity (패션기업에 대한 CSR기대와 브랜드 자산에 미치는 영향)

  • Ahn, Soo-Kyoung;Ryou, Eunjeong
    • Fashion & Textile Research Journal
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    • v.15 no.1
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    • pp.73-83
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    • 2013
  • This study explores the ideal corporate social responsibility(CSR) that fashion consumers expect from a fashion firm in the identification of dimensions and levels of consumer expectations as well as examines the impact of CSR expectations on customer-base brand equity. The data of 315 adults were collected through a nationwide online survey. In order to analyze the data, this study employed Confirmatory factor analysis (CFA), paired t-test, structural equation modeling(SEM), and descriptive analysis. This study first identified seven fashion CSR expectations (environmental, ethical, social, internal management, philanthropic, economic, and legal expectations). Internal management and environmental activities were highly expected from fashion firms; however, economic activity was low in expectations. Five models separately tested the relationship between CSR expectations and brand equity (trustworthiness, attachment, performance, social image, and value). Economic, environmental, internal management, social and ethical CSR expectations influenced customer-based brand equity; however, philanthropic and legal expectations did not influence any dimension of customer-based brand equity. This study provides a framework of ideal CSR from a consumer perspective and suggests that fashion marketers should focus on economic, environmental, internal management, social and ethical CSR activities to meet the expect Haitians of fashion consumers and build stronger brand equity.

A study for International Guidelines for Corporate Social Responsibility and Corporate Reporting for Sustainable Development (기업의 사회적 책임 기준과 기업 보고에 관한 고찰)

  • Kim, Gwang-Sub;Lee, Byung-Yong
    • Journal of Korean Society for Quality Management
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    • v.35 no.3
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    • pp.47-54
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    • 2007
  • CSR(Corporate Social Responsibility) is the subject which has been discussed for a long time, but real preparations of the corporations begin recently. International organizations and global corporation councils have announced their own guidelines about CSR The corporations have to establish responsible departments in their organizations and begin to publish reports which deals with the social responsibility. GRI(Global Reporting Initiative) have launched international guideline for corporate reporting and ISO has progressed making international standard for CSR. This paper is a study about understanding the international regulations tendency of CSR and the trend of Corporate Reporting for their sustainable development of the organizations.

The Effect of CSR Authenticity on Organizational Attractiveness for Job seekers: Value Congruence as a Mediator and Moral Identity as a Moderator (CSR 진정성이 구직자의 조직매력도에 미치는 영향: 가치일치성의 매개효과와 도덕적 정체성의 조절효과)

  • Dooeun Shin;Young Woo Sohn
    • Korean Journal of Culture and Social Issue
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    • v.30 no.2
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    • pp.101-120
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    • 2024
  • Due to the expanding roles of corporations, the significance of Corporate Social Responsibility (CSR) has escalated, fostering continued efforts for organizations to integrate CSR into the context of recruitment. Additionally, demand for CSR authenticity is increasing. Damaged CSR authenticity can give rise to negative consequences, but research on the CSR authenticity is lacking, particularly within the realms of job search and recruitment. Consequently, this study aimed to investigate whether organizational attractiveness varies with CSR authenticity (high CSR authenticity, low CSR authenticity, and control conditions) through a scenario design. Additionally, the study examined the mediating effects of value congruence, as well as the moderating effect of moral identity in this relationship. Conducted among 300 undergraduate students, the results indicated that the organizational attractiveness was highest in the high CSR authenticity condition, followed by the control condition, and the lowest in the low CSR authenticity condition. However, the difference between the high CSR authenticity condition and the control condition was not statistically significant. PROCESS macro was employed to analyze the mediating model of value congruence. The results revealed that the mediating effect of value congruence was significant across all conditions. In sequence, examining the moderating effect and the moderated mediating effect of moral identity, it was found that these effects were significant in the high CSR authenticity condition in comparison to the other conditions. The findings of this study suggest the importance of considering CSR authenticity in the context of job search and recruitment and also, provides an insight into the mechanism through which CSR authenticity influences organizational attractiveness.

A Study on the Effect of the Corporate Social Responsibility Activities on Brand Equity and Purchase Intention - Focused on Moderating Effect of the Customer's Mobile Communication Service Quality - (기업의 사회적 책임활동이 브랜드 자산과 구매의도에 미치는 영향에 관한 연구 -이동통신 이용고객의 서비스품질 조절효과를 중심으로 -)

  • Park, Nam-Goo
    • Journal of Digital Convergence
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    • v.12 no.12
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    • pp.189-202
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    • 2014
  • This study is to find the mobile communication corporate social responsibility activities on brand equity for the purchase intention of the Company's social responsibility activities impact study of 3's customers using mobile communication service quality services residing in Daejeon to analyze whether the control acts through. Results of the study on social responsibility activities brand equity, brand equity is showed to influence purchase intention, showed that the moderating effect between service quality through the purchase of brand equity. In this study, in order to increase the company's ultimate goal is also to improve the brand image of buying through corporate social responsibility activities, we derive a result that can increase the purchasing needs of consumers by providing differentiated service quality research.

A Study on the Relationship between Operational Method and Performance of Web Sites - Effect of CSR on Employees' Organizational Commitment and Productive behaviors - (인터넷 웹사이트 운영전략 및 성과 간 관계 연구 - 기업의 사회적 책임(CSR)이 조직 구성원의 조직몰입 및 생산적 행동에 미치는 영향을 중심으로 -)

  • Park, Jong-Pil;Park, Mi;Kim, Hyung-Wook
    • Journal of Korean Society for Quality Management
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    • v.43 no.1
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    • pp.67-84
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    • 2015
  • Purpose: By analyzing what kind of organizational reaction is shown by employees to corporate social responsibility (CSR), I want to propose a plan to maximize achievement(organizational commitment and productive behavior) within corporation. Methods: Regression analysis is used to analyze relationship between CSR awareness and achievement within corporation. Then structural equation model is used to check control effect of corporate member's participation in CSR. Results: It is proved that employee's CSR awareness has positive relationship with organizational commitment and productive behavior. It is shown that when employees have participated in CSR programs directly, effectiveness of relationship was especially higher for Organizational Citizenship Behavior (OCB) and innovative behavior. Conclusion: In order to increase organizational commitment and productive behavior of employees, corporation's social responsibility management, in other words ethical management must be used so their motivation can be increased and so they can directly participate in CSR programs which will increase effectiveness of organization.

Influence of CSR Activities on Corporate Reputation Depending on Brand Equity (기업의 브랜드자산에 따른 CSR활동이 기업평판에 미치는 영향)

  • Yoon, Ki-chang
    • Journal of Venture Innovation
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    • v.1 no.2
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    • pp.13-34
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    • 2018
  • In this case, research has been conducted to verify that the purpose of establishing a reputation for establishing a reputation for identifying brand equity is research and investigation in the context of establishing a reputation for establishing a reputation, and conducting research on CSR activities that are essential to the essential activities of companies. The survey conducted a survey on behalf of the National Center for Adult Women and Girls and Girls ' Generation, using the final round of Section 305 to develop a series of findings, including the analysis of the feasibility analysis, feasibility analysis, reliability, correlation analysis, and factors analysis. A summary of the effects of research on corporate reputation on corporate reputation according to corporate CSR activities is as follows. 1st. Brand equity will have a positive effect on the Company's reputation. The hypothesis had a significant impact on brand recognition, brand loyalty, and perceived quality, but did not have significant impact on the brand image. 2st. Brand equity will have a positive effect on ethical responsibility. The hypothesis had a significant impact on brand recognition, brand loyalty, and perceived quality, but did not have significant impact on the brand image. 3st, the brand equity will have a positive effect on the benefit of the benevolent. The hypothesis had a significant impact on brand recognition, brand loyalty, and perceived quality, but did not have significant impact on the brand image. 4st, The theory that the influence of positive(+) will affect the company's reputation has a significant impact on both ethical and philanthropic factors. 5st. The ethical responsibility was found to have no effect on the usefulness of the brand between brand assets and corporate reputation. 6st. The philanthropic responsibility was partly attributable to the fact that there was a substitution between brand equity and corporate reputation. In sum, the company needs to prioritize its brand recognition before establishing its reputation, and the reason why it should be implemented is that the other elements of the brand equity should be evaluated with the presence of other elements of the brand equity, thereby ensuring continued compliance with continuous CSR activities. As a result, consumers expect to see the performance-based role of the company as a strategic and long-term perspective, as consumers want to see the CSR activity and the corporate reputation in a long-term manner, as opposed to the financial responsibility and legal responsibilities of the past, as opposed to the past.

The Effect of CSR Perception Within Organizations on Organizational Commitment - Focusing on The Mediation Effect of Compassion - (기업의 사회적 책임활동 인식이 조직몰입에 미치는 영향에 관한 연구 - 컴페션을 매개효과로 -)

  • Ko, Sung-Hoon;Moon, Tae-Won
    • Management & Information Systems Review
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    • v.32 no.3
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    • pp.189-220
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    • 2013
  • This article sheds light on how corporate social responsibility (CSR) perception influences organizational commitment through compassion, a mediator based on empirical data. In other words, we expect that CSR is related to team members' sense-making and then triggers changes affecting team members' attitude and behavior. Compassion plays a pivotal role in organizational life by attenuating others' pains at work. Scholars widely agree that compassion involves sympathetic consciousness of others' distress and sufferings, and caring for those others often in communicative or behavioral ways. Kornfield (1993) defines compassion as "the heart's response to the sorrow". We also define compassion as a response to other's suffering that an individual sees with the eyes of others, hears with the ears of others, feels with the heart of others, and takes actions that demonstrate his or her own compassionate acts. We also assume that CSR increases organizational commitment. According to our empirical data based on employees of 400 Korean companies, CSR perception is likely to positively influence compassion, which itself is likely to influence another dependent variable, organizational commitment. Our findings reveal a partially mediated effect, which causes CSR perception to influence organizational commitment through compassion. Finally, interpersonal justice serves as moderating elements in the relation of CSR perception and compassion whereas perceived organizational behavior has a moderating effect on both compassion and organizational commitment.

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