• Management & Information Systems Review
• /
• v.36 no.1
• /
• pp.161-180
• /
• 2017

This article studies the theory of corporate social responsibility; CSR. By examining the flow of CSR in the Korean market and empirical testing, investigates the relationship between CSR and corporation financial performance (CFP) in Korean enterprises. This paper places emphasis on the change in CSR as a result of globalization and explores the influence of CSR on CFP by using data from 2008 to 2014 of 528 Korean Firms, 1583 time series observations. We found that globalization had a positive influence on Korean CFP and that CSR activities derived from globalization exert a positive influence on CFP. Our findings show that CSR can strengthen the positive influence of globalization on CFP, and the Korean corporations' changing perception of CSR.

• Journal of Digital Convergence
• /
• v.19 no.11
• /
• pp.145-153
• /
• 2021

The purpose of this study is to present the current status and implications of companies in relation to the nature of CSR based on the theoretical background of corporate social responsibility (CSR). For consumers using mobile phones from Samsung, LG, and Apple, the impact of CSR components on corporate image, customer satisfaction, and customer citizenship behavior was analyzed. Economic responsibility, ethical responsibility, and philanthropic responsibility all have positive effects on corporate image. However, it was found that legal responsibility did not pay attention to the corporate image. And the corporate image was found to have a positive (+) effect on customer satisfaction and customer citizenship behavior. The results of this study suggest that companies need to devise a systematic CSR education system for their stakeholders.

• Management & Information Systems Review
• /
• v.36 no.3
• /
• pp.255-268
• /
• 2017

This study examines whether firms with tax avoidance of Corporate Social Responsibility(CSR) performance is tempered by the extent firms engage in CEO turnovers. Considering the increasing interest in CSR activities of the firm to secure sustainable growth of national economy, this paper investigates the benefit and cost of CSR activities by combining the agency theory using the firm level data. Prior studies document that investors positively value tax avoidance. The rationale for this finding is that tax avoidance provides cash savings that can be used by firm managers to generate future shareholder wealth. Prior studies also show that investors' valuations are sensitive to the risk of future negative tax outcomes. Assuming that many types of CSR performances are low risk, low yielding uses of firm resources, we posit that higher levels of CSR performance may signal to investors that cash generated via tax avoidance has not been fully used to generate a return sufficient to offset the risk associated with aggressive tax planning strategies. Consistent with this argument, we predict and find that the positive association between CSR performance and tax avoidance is significantly weakened when firms have higher positive levels of CEO turnovers. Further, we predict and find that 'philanthropic' types of CSR activities in particular are associated with investor discounting of tax avoidance. We interpret our results as suggesting the equity market views CSR activities to be ostensibly funded through cash savings generated via tax avoidance.

• Journal of Korea Society of Industrial Information Systems
• /
• v.15 no.5
• /
• pp.247-257
• /
• 2010

Social responsibility of enterprises has recently been emphasized in practice. However, most of the previous studies on social responsibility has been mainly made on the large enterprises, not including small and medium enterprises. This study investigates the literature of previous studies and conducts the survey to find out how the fitness of small and medium enterprises' social responsibility affects corporate reputation and purchase intention. According to the analysis results of 101 valid responses, the study shows that fitness of small and medium enterprises' social responsibility affects corporate reputation and purchase intention, and corporate reputation has an effect on purchase intention. The results of this study may provide many small and medium enterprises with guidelines for their social responsibility activities.

• Journal of Fashion Business
• /
• v.21 no.1
• /
• 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 the Korea Contents Association
• /
• v.21 no.5
• /
• pp.36-46
• /
• 2021

The purpose of this study is to have insights comparing Korea with US media companies on investigating their CSR goals, targets, methods, and strategies. Specifically, this study finds out the characteristics of CSR cases on broadcasting companies, telecom enterprises, and internet businesses on both countries. The results indicate that the US media companies focus more on inner stakeholders like employees as stimulating employees' welfare, ESG recognition, education, and culture via socially responsible business practices whereas the Korean media companies prefer to supporting have-nots, solving social issues, and market expansion through cause promotions and community volunteering. On CSR activity strategies, there is no difference between countries but some gaps between ones. Of companies, telecom enterprises, regardless of nations, are the best on strategical approaches of CSR activity.

• Management & Information Systems Review
• /
• v.37 no.2
• /
• pp.1-21
• /
• 2018

According to the results of the FKI's ethical management status and CSR promotion status, about 95% of domestic companies enact the Code of Ethics, while 64% of companies operating systems for communication and dialogue with stakeholders in the process of CSR activities, It seems that strategic CSR activities of domestic companies have not been fully established yet compared with the introduction of ethical management. Even if companies conduct CSR activities strategically, there is very little CSR level of the companies that consumers perceive. This is because the psychological mechanism of CSR on consumers' perceptions is too complicated and detailed, resulting in a positive result and a negative result depending on the investigator's research method. So far, there have been many studies on the direct impact of CSR on corporate evaluation, purchase intention, and corporate image. However, there are few studies on the effect of CSR and CA on purchase intention through product attitude. Therefore, The purpose of this study is to demonstrate the effect of corporate social responsibility(CSR) and corporate Ability(CA) on the purchase intention through product attitudes perceived by consumers, and the moderating effect of corporate reputation between product attitude and purchase intention. As a research method, we selected 4 companies, such as Samsung etc, who have been conducting CSR for the past 10 years, as a sample. The relationship between the CSR and the corporate competence of these companies on purchasing intention was examined through questionnaires for general consumers. The results of this study show that CSR and CA have a positive effect on product attitude, and consumers' product attitude has a positive effect on purchase intention. In addition, CSR and CA were found to have a positive (+) effect on purchase intention through consumer attitude. Finally, it is found that the reputation of the firm has a moderating effect on the relationship between consumer's product attitude and purchase intention. This study suggests that CSR should be strategically promoted in order to positively shape the attitude of consumers toward products of companies and their companies. As a theoretical implication, this study showed that the effect of CSR activities and CA on consumer's product attitude and purchase intention, centered on mediating effects of product attitude and corporate reputation discrimination.

• Journal of Convergence for Information Technology
• /
• v.10 no.6
• /
• pp.70-76
• /
• 2020

This study examines whether there is a moderating effect of corporate social responsibility(CSR) on the relation between sales, general, and administrative(SG&A) expenditures and future corporate performance. SG&A expenditures are decomposed into maintenance and investment components and the latter component is focused. Using 968 Korean firm-year observations with CSR scores in the KOSPI market for the period of 2012-2017, this study investigates the relation between SG&A investment component and future corporate performance and then the moderate effect of CSR on its relation. Main results show that the SG&A investment component increases the future corporate performance and the moderate effect of CSR on its relation is more positively explicit. This finding implies that the effect of SG&A investment component on corporate performance is differentiated according to the level of CSR.

• Korean Journal of Construction Engineering and Management
• /
• v.23 no.3
• /
• pp.36-44
• /
• 2022

This study analyzed Corporate Social Responsibility (CSR hereafter) of construction companies, especially focusing on small-medium companies. Surveys on construction companies' CSR activities and intensive interview with experts were executed to analyze and draw some implications. The empirical results shows that most of construction companies feel keenly necessity of CSR. The level of small-medium companies' awareness is lower than that of large companies'. CEO and board members of small-medium companies are less concerned about CSR yet. Carrying CSR activities co-working with NGO is preferred because of expertise and network. This study also suggests future strategy for CSR in the construction industry, focusing on small-medium companies. First of all it is necessary for small-medium companies to enhance the level of awareness and encourage participation in CSR. Second, it is required to strengthen relation with NGO and share information for CSR. Third, it is really significant to strengthen budget support and secure personnel to activate CSR. The systematic support by gevernment is also important. Lastly, it is essential to mount a publicity campaign and develop various CSR program. The role of 'Construction Industry Foundation for Social Responsibility' is emphasized because small-medium companies have very little room for CSR.

• Journal of the Korea Society of Computer and Information
• /
• v.21 no.5
• /
• pp.65-71
• /
• 2016

Bluetooth technology(BT) is a standard for short distance wireless communication and widely used to connect and control various electronic and telecommunication devices without wires, where CSR8670 chip is generally adopted. These BT devices are required to comply with BT specification and the equipments for conformance test are also important. However, the existing BT testing methods have inconvenience in that they are mostly time-consuming procedure due to not only repetitive execution for each evaluation element but also error-prone nature of manual experiments. This paper proposes an automated BT communication test method using CSR8670 chip, which solves the problems related to manual testing methods. The proposed method can reduce the development period of BT products and guarantee the quality improvement owing to the exact system error detection capability.