• 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.

• Land and Housing Review
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• v.3 no.4
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• pp.323-331
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• 2012

The importance of corporate social responsibility has been more highlighted recently for the sustainable management of the company. The purpose of this study is to empirically find out if the effects of CSR activities on public corporation are shown as same as they are on the private companies which have been verified in the previous studies. We set 'CSR activities' and 'Brand Image' to the independent variables and 'Corporate favorableness' and 'Purchase intention' to the dependent variables. The empirical analysis results are as follows. We have found that high positive causal relations are shown in 'CSR activities' ${\rightarrow}$ 'Corporate favorableness', 'CSR activities' ${\rightarrow}$ 'Purchase intention' and 'Brand image' ${\rightarrow}$ 'Corporate favorableness', 'Brand image' ${\rightarrow}$ 'Purchase intention'. Therefore just as product related 'Brand image' influences positively on purchase intention, the CSR activities have positive influence on product purchase intention and on the whole corporate image as well.

• Journal of Digital Convergence
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• v.18 no.9
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• pp.135-144
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• 2020

This study aimed to discover the effects of CSR activities on manufacturing employees' organizational trust and job satisfaction. A proposed model based on previous research was empirically tested via structural equation modeling by AMOS using 374 valid samples collected from current employees of D-Heavy Industries & Construction in Chang Won. The results of the empirical analysis are summarized as follows. CSR activities had a partially direct impact on job satisfaction and organizational trust. It has been confirmed that organizational trust has a partial mediation effect(full mediation effect) in the process of CSR activities and job satisfaction. These findings indicate that there exist interrelationships among entrepreneurship, internal and external CSR activities, organizational trust, and job satisfaction. In particular, the importance of CSR activities were identified in terms of effective organizational management by confirming their impact on organizational trust of employees. In addition, organizational trust was verified as an antecedent factor to improve job satisfaction.

• Journal of Korea Society of Industrial Information Systems
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• v.24 no.1
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• pp.81-94
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• 2019

The corporate social responsibility has become an industry norm, and the majority of companies have adopted corporate social responsibility (CSR) activities due to institutional pressure. This paper suggests that chief executive officer (CEO) characteristics and governance mechanisms such as CEOs hubris, outside directors, and foreign ownership can influence a managerial decision of following the norm in adopting CSR. This paper argues that a CEO with hubris carry out CSR considerably less or more than a CEO without hubris because a CEO with hubris are known to have a tendency to refuse to follow the norm from institutional pressure. On the contrary, corporate governance mechanisms can guide a CEO to follow the industrial norm related to CSR because governance mechanisms tend to control CEO to reduce managerial uncertainty. The results show that CEO with hubris has a positive relationship with the degree of CSR deviation while governance mechanisms have a negative relationship. In addition, governance mechanisms negatively moderate the relationship between CEO with hubris and with the degree of CSR deviation.

• Journal of Korea Society of Industrial Information Systems
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• v.26 no.5
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• pp.55-68
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• 2021

In the B2B context, recent research on how CSR builds the relationship between buyer and supplier has mainly focused the topic that establishing the long-term relationship asset. To fill this gap, the current study proposes a research model to examine how buyer's corporate social responsibilities(business and philanthropic CSR) affect supplier's new product creativity(internal capability) and its mediated link through trust and quality of information exchange. To test the hypotheses, responses were obtained from 197 marketing or buying managers in B2B firms. The empirical results confirm that both business and philanthropic CSR are positively related to trust. Second, trust also positively influences quality of information exchange. Finally, quality of information exchange has a positive relationship with new product creativity as internal capabilities of suppliers. The theoretical and practical implications of results and limitations of this research are discussed.

• Journal of Convergence for Information Technology
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• v.7 no.6
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• pp.253-258
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• 2017

The purpose of this study is to measure the difference of corporate social responsibility(hereinafter referred to as "CSR") effects on SME's depending on the level of business risk perception. For this aim, we divided the analysis target SEM's into two groups according to the level of business risk perception and examine whether there is any difference in CSR effects through t-test and the test of the structural model invariance across the groups. As a results, the difference of CSR activities between the two groups occurred in the communication and strategy. In terms of CSR effects, there was a gap in the financial performance.

• Journal of Digital Convergence
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• v.16 no.12
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• pp.137-145
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• 2018

The purpose of this study is to identify the CSR activities and to investigate the relationship between CSR activities and business performance. Specifically, we analyzed the companies that were included in the SRI index as CSR activity companies, and analyzed how they affect the business performance of the companies according to SRI index incorporation disclosure. As a result of the analysis, the SRI index incorporation announcement has a significant positive effect on the corporate value(Tobin's Q) but it has not significant effect on the financial performance(ROA). This suggests that CSR activities are offered to companies' managers and stakeholders as a basis for investment rather than expense. In the future research, it will be more meaningful if the study on the intention to participate in CSR activities is conducted based on this study and previous studies.

• The Journal of the Korea Contents Association
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• v.20 no.8
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• pp.199-210
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• 2020

This study tries to understand the CSR Activities of Airline on Brand Awareness and Brand Loyalty. Within the last year, online surveys were conducted on consumers with experience in air travel. The empirical survey was conducted between Feb 11 and Feb 25, 2020, and 220 valid questionnaires were analyzed. The results of the study are as follows. First, CSR Activities of Airline was divided into Economic Responsibility, Legal Responsibility, Ethical Responsibility and Philanthropic Responsibility according to the literature review. Analysis showed that CSR Activities of Airline has effect on Brand Awareness accordingly. Second, CSR Activities of Airline has effects Brand Loyalty. Third, Brand Awareness has effects Brand Loyalty. The findings has significant implications for CSR Activities of Airline, Brand Awareness, Brand Loyalty and academic researchers. This research has several implications such as CSR Activities of Airline should be preceded in order to enhance brand Awareness and strengthen Brand Loyalty.

• Journal of the Korea Convergence Society
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• v.8 no.10
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• pp.239-248
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• 2017

The empathy for the corporate social responsibility(CSR) is rapidly expanding around the global company, its range having already spread to the whole world, and CSR activities are actively being carried out. Recently, CSR of the medical institution is not selectively accommodated and applied, but is perceived as a basic capacity and responsibility for sustainable growth and development of medical institution. In this study, the effect of social responsibility of medical institutions on the management performance and organization performance was analyzed. It can be seen that there is a need for a strategy utilizing CSR and organization performance in order to accomplish management goal which is the ultimate output of the organization. It is expected that this study contributes to study related to medical institution CSR as well as suggest a strategy direction through CSR.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.15 no.5
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• pp.2703-2712
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• 2014

The purpose of this study is examine the factors influencing performance of long-term orientation and Corporate Social Responsibility(CSR) activities. This model tests various theoretical research hypotheses relating to social enterprise, CSR activities and long-term orientation. The proposed model is analyzed to target 115 social entrepreneurs with Smart Partial Least Square(PLS) 2.0. The result of hypothesis testing are as follows. First, long-term orientation positively influence community responsibility, environmental responsibility, and product(service) responsibility. Second, community responsibility positively influence financial and non-financial performance. Third, environmental responsibility positively influence non-financial performance, but does not significantly influence financial performance. Finally, product(service) responsibility does not significantly influence financial and non-financial performance. The results of this study will provide various implications to improve performance, long-term orientation, and CSR activities in social enterprise.