• 제목/요약/키워드: CSR Activities

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제도적 압력이 중국 기업의 순응 수준 및 기업 가치에 미치는 영향: 제도이론과 이해관계자이론을 중심으로 (The Effect of Institutional Pressure on Firm's Compliance and Financial Performance in China: Focused on Institutional Theory and Stakeholder Theory)

  • 양우영;한병섭
    • 무역학회지
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    • 제45권3호
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    • pp.91-117
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    • 2020
  • This study aimed to understand the relationships among the institutional pressure and the level of compliance and corporate value. The research focuses on four main variables, which are regulatory pressure, normative pressure, and cultural-cognitive pressure as the institutional pressure, and the CSR score as the level of the firm's compliance. We examined the impact of the institutional pressure on the firm's compliance-level, together with the effect of compliance level on the corporate value. We analyzed the 3,792 CSR data listed in China's A market and 31 province and city-level data from China. Results showed that institutional pressure had a positive influence on the firm's compliance level. The corporate value was greater with a high compliance level when the institutional pressure was high. The firm's compliance level negatively influenced corporate value when the institutional pressure was low. This study took into account a level of institutional pressures in three dimensions when investigating the effect of CSR compliance level on the corporate value. Thus, this study has a unique academic contribution by demonstrating that CSR activities can have a positive or negative effect depending on the institutional environment for each firm. The findings of this study also provide valuable insights to industry practitioners by suggesting the importance of considering the institution-specific condition when deciding to comply with the institutional pressure.

Corporate Social Responsibility in Modern Transnational Corporations

  • Vitalii Nahornyi;Alona Tiurina;Olha Ruban;Tetiana Khletytska;Vitalii Litvinov
    • International Journal of Computer Science & Network Security
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    • 제24권5호
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    • pp.172-180
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    • 2024
  • Since the beginning of 2015, corporate social responsibility (CSR) models have been changing in connection with the trend towards the transition of joint value creation of corporate activities and consideration of stakeholders' interests. The purpose of the academic paper lies in empirically studying the current practice of social responsibility of transnational corporations (TNCs). The research methodology has combined the method of qualitative analysis, the method of cases of agricultural holdings in emerging markets within the framework of resource theory, institutional theory and stakeholders' theory. The results show that the practice of CSR is integrated into the strategy of sustainable development of TNCs, which determine the methods, techniques and forms of communication, as well as areas of stakeholders' responsibility. The internal practice of CSR is aimed at developing norms and standards of moral behaviour with stakeholders in order to maximize economic and social goals. Economic goals are focused not only on making a profit, but also on minimizing costs due to the potential risks of corruption, fraud, conflict of interest. The system of corporate social responsibility of modern TNCs is clearly regulated by internal documents that define the list of interested parties and stakeholders, their areas of responsibility, greatly simplifying the processes of cooperation and responsibility. As a result, corporations form their own internal institutional environment. Ethical norms help to avoid the risks of opportunistic behaviour of personnel, conflicts of interest, cases of bribery, corruption, and fraud. The theoretical value of the research lies in supplementing the theory of CSR in the context of the importance of a complex, systematic approach to integrating the theory of resources, institutional theory, theory of stakeholders in the development of strategies for sustainable development of TNCs, the practice of corporate governance and social responsibility.

The Public Opinion of Corporate Social Responsibility Activities in South Korea: Examining the Effects of Communal and Exchange Relationships Between Citizens and Corporations

  • Lee, Soobum;Jin, Bumsub
    • Asian Journal for Public Opinion Research
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    • 제4권2호
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    • pp.108-122
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    • 2017
  • This study explores how South Korean citizens evaluate corporate social responsibility (CSR) practices based on communal and exchange relationships. Specifically, it examines whether their evaluations of the two types of relationships are related to their supportive opinions, such as positive attitudes toward corporations and behavioral intentions to purchase products. The findings show that the communal relationship between an energy corporation and its local residents is more related to their supportive opinions than exchange relationship. That is, a communal relationship tends to generate more positive business outcomes than an exchange relationship. This study concludes that corporations should prepare for useful community outreach and CSR programs for their local community. Practitioners need to focus on building communal relationships with community members through their programs.

CoP 활동이 사회적 자본과 조직성과에 미치는 영향 : 유한킴벌리, 포스코, 건강보험심사원 사례를 중심으로 (The Effect of CoP on Social Capital and Organizational Performance from Yuhan-Kimberly, POSCO and HIRA)

  • 김동헌;김영재;이영찬
    • 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.

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A Study of Corporate CSR Effects on Corporate Crisis Management

  • LEE, Jae-Min;QUAN, Zhixuan
    • 융합경영연구
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    • 제8권2호
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    • pp.13-17
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    • 2020
  • Purpose: In modern corporate management, the establishment of a crisis management system that minimizes damage through measures used to respond to corporate crises is no longer an option. The importance of corporate reputation and brand asset management in modern enterprise management cannot be overemphasized and negative events that might arise from a number of different causes can cause brand crises. Research design, data and methodology: More than half of the questionnaire respondents were female (252 or 53%). More than a fourth of the respondents were aged 20 (122 or 26%) and the number of married participants was 196 (41%). Of the participants, 32% (153) had graduated from college. Only 18% (87) were employees and the monthly household income was 121. In this study, we conducted factor analysis in order to extract the variables that may enhance the explanation capability of each variable. For the method of factor extraction, an Eigen value of at least 1 was used as was factor loading. An analysis was performed using the Cronbach's alpha coefficient to verify the reliability of the measurement scale. Results: First, the analysis of the impact of the social responsibility activities on brand image revealed that the social, economic, philanthropic, ethical, and environmental responsibility activities significantly affected brand image, but legal responsibility activities were not statistically significant. Second, the analysis of the impact of brand image on loyalty showed that brand image had a significant impact on loyalty. Third, the analysis of the impact of social responsibility activities on loyalty showed that they had a significant impact on loyalty. Conclusions: The pro-social enterprise image is not only a brand asset that can be shared, but also a heavy proposition followed by a corresponding social responsibility, it will have to practice transparent corporate management based on clear principles through the establishment of various systems and the implementation of a strict code of conduct within the enterprise.

글로벌 패션 기업의 해외 소싱 프로세스에서 나타난 지속 가능성 기준 (Sustainability Criteria Identified in the Global Sourcing Practices of Global Fashion Retailers)

  • 이지연
    • 한국의류산업학회지
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    • 제24권2호
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    • pp.206-216
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    • 2022
  • This study sought to examine the sustainability criteria found in the global sourcing practices of global fashion retailers. Sustainable supply chain management, with a particular focus on the sustainability criteria of global sourcing, was analyzed. This qualitative study was based on a focus group interview and corporate social responsibility (CSR) annual reports. Eight master categories, 18 middle categories, and 37 bottom categories were extracted. The key categories and their middle categories were as follows: (1) Social compliance (working conditions, employment, safety); (2) Environment concerns (environmental pollution management, eco-friendly production, supply chain environment); (3) Energy efficiency (energy saving program, store environment); (4) Consumer protection (restricted substances management, consumer product safety improvement); (5) Management system (code of conduct, triangle audit system); (6) Community social activities (local community service, voluntary activities, charitable activities); (7) External stakeholder engagement (media & non-governmental organization management, maintenance of relationship with local authority); (8) Brand protection (respect for companies' intellectual property). The findings of this study offer academically significant insights into the sustainability criteria that can be encountered by companies under diverse global sourcing scenarios, revealing that global sourcing by fashion retailers is not merely a means of reducing costs, but a way of generating new jobs and making a social contribution to developing countries. The study's findings also have practical significance, offering guidelines for general CSR activities in the global sourcing process.

소비자의 제품 지각 위험에 대한 기업연상과 효과: 지식과 관여의 조절적 역활을 중심으로 (The Effect of Corporate Association on the Perceived Risk of the Product)

  • 조현철;강석후;김진용
    • 마케팅과학연구
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    • 제18권4호
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    • pp.1-32
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    • 2008
  • 기업연상(corporate association)이 제품 평가(product responses)에 어떻게 영향을 미치는 가에 대한 연구가 부진하다는 Brown and Dacin(1997)의 문제 제기가 있은 후, 기업연상이 제품 판단에 미치는 영향과 과정에 대한 조절변수와 매개변수들을 파악하려는 연구가 진행되어 왔다. 본 연구에서는 기업연상의 두가지 유형인 CA(corporate ability) 연상과 CSR(corporate social responsibility) 연상이 성능과 재무위험에 미치는 영향력과 그 영향력을 조절하는 변수들을 조사하였다. 분석 결과에 의하면, 주효과(main effects)에 있어서는, 가설에서 기대한 바와 같이 CA 연상이 성능위험과 재무위험에 유의한 영향력을 갖는 것으로 나타난 반면, CSR 연상은 성능위험과 재무위험에 대해 유의한 영향력을 갖지 않는 것으로 나타났다. 조절변수로 인한 상호작용효과와 관련해서는, CA 연상이 성능위험과 재무위험에 미치는 주효과에 대해 제품범주 지식과 관여는 각각 유의한 조절효과를 나타내었다. 하지만, CSR 연상이 성능위험과 재무위험에 미치는 주효과에 대해서는 제품범주 지식과 관여의 조절효과는 나타나지 않았다. 이러한 연구 결과를 통하여 제품의 기능적인 속성에 대한 정보가 부족한 제품에 대해 소비자가 지각하는 위험을 감소시키기 위하여, 기업은 CSR 연상보다는 CA 연상에 대해 강조할 필요가 있다는 결론을 내리게 되었다.

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기업의 환경, 사회, 지배구조 요인과 재무성과의 관계 : 공유가치창출의 경험적 근거 (The Relationship between Firms' Environmental, Social, Governance Factors and Their Financial Performance : An Empirical Rationale for Creating Shared Value)

  • 민재형;김범석;하승인
    • 경영과학
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    • 제32권1호
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    • pp.113-131
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    • 2015
  • We examine the relationship between firms' environmental (E), social (S), and governance (G) factors, with their financial performance in order to provide an empirical rationale for CSV (creating shared value) pursuing both of firms' profitability and CSR (corporate social responsibility). The financial performance is classified into four aspects such as profitability, stability, efficiency, and cash-flow, and each of these aspects is measured by two financial ratios respectively. To measure the firms' ESG performance, we employ the published performance grades by the Korea Corporate Governance Service for a three year span, from 2011 to 2013. Total of eight regression analyses are performed. The results show that firms' non-financial performance in general has statistically significant positive relationships with return on assets, return on net sales, and cash-flow from operating activities ratio, while it has negative relationships with net working capital ratio, asset turnover ratio, and cash-flow from investing activities ratio. It has no significant relationships with debt ratio and equity turnover ratio. The results imply that firms' non-financial performance may have a negative impact on some financial performance such as liquidity and efficiency in a short term, but it would eventually improve the firms' profitability and cash-generating ability, which provides an empirical evidence for the concept of CSV, and motivates the firms to participate in social contribution activities without sacrificing their profitability for their respective sustainablity management.

대기업의 사회적 책임활동이 협력회사 구성원의 신뢰와 관계몰입에 미치는 영향 (The Effect of Large Company's Corporate Social Responsibility on the Trust and Relationship Commitment of Supplier Company's Workers)

  • 이양수;김병성;김해룡
    • 디지털융복합연구
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    • 제18권7호
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    • pp.201-213
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    • 2020
  • 본 연구의 목적은 대기업의 사회적 책임활동이 협력회사 구성원들의 대기업에 대한 신뢰와 관계몰입에 미치는 영향을 살펴보는데 있다. 본 연구는 최근 사회적 관심이 대두되고 있는 안전·환경 분야를 포함하였으며, 기업의 중요한 이해관계자의 하나인 협력회사 구성원의 인식과 태도에 초점을 맞추고 있다. 독립변수인 사회적 책임활동의 하위변수로 경제적, 법적, 윤리적, 안전·환경의 4가지 하위변수로 구성하였으며, 신뢰를 매개변수로 협력업체 구성원의 관계몰입을 종속변수로 구성하였다. 실증분석을 위해 'S'기업의 협력회사 구성원 186명을 대상으로 자료를 수집하였다. 수집된 데이터에 가설적 관계를 검증하기 위해 SPSS 21.0과 AMOS 21.0을 활용하여 분석되었다. 본 연구의 결과는 다음과 같다. 첫째, 사회적 책임활동은 신뢰와 관계몰입에 영향을 미치며, 신뢰는 관계몰입에 정(+)의 영향을 미치는 것으로 나타났다. 사회적 책임활동과 관계몰입간의 관계에서, 신뢰는 완전매개 역할을 하는 것으로 나타났다. 이러한 연구 결과를 바탕으로 이론과 실무 측면에서 시사점이 논의되었고 한계점이 지적되었으며. 미래 연구를 위한 일부 연구방향들도 제안되었다.

기업의 사회적 책임활동이 소비자 신뢰형성에 미치는 영향: 한(韓)·중(中) 소비자 비교를 중심으로 (The Effects of Corporate Social Responsibility Activities on the Formation of Trust: Focusing on the Comparison of Korean-Chinese Consumers)

  • 박종철;방광수
    • 소비문화연구
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    • 제15권4호
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    • pp.101-121
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    • 2012
  • 본 연구는 기업의 사회적 책임활동이 기업에 대한 평가와 제품에 대한 평가에 영향을 미치는 효과를 살펴 보고 있으며, 나아가 이들 관계에서 신뢰의 매개효과를 고찰하고 있다. 기존 연구와 다르게 본 연구는 신뢰의 차원을 세 차원으로 구분하고, 기업의 사회적 책임활동의 네 차원이 각각의 신뢰차원에 미치는 차별적인 효과를 제시하고 있으며, 특히 기업의 사회적 책임활동이 신뢰형성에 영향을 미치는데 있어 한국 소비자와 중국 소비자 간의 인식차이가 다르게 나타나는지를 살펴보고 있다. 분석결과, 한국 소비자의 경우 기업의 경제적 책임활동은 정직성 신뢰, 전문성 신뢰, 호의성 신뢰에 모두에 긍정적인 영향을 미치는 것으로 나타났다. 그러나 중국 소비자들의 경우에는 경제적 책임활동이 전문성 신뢰와 호의성 신뢰에는 긍정적인 영향을 미쳤으나, 정직성 신뢰에는 유의한 영향을 미치지 않았다. 그리고 법률적 책임활동이 신뢰형성에 미치는 경로에서는 한국 소비자든 중국 소비자든 기업의 법률적 책임 활동은 정직성 신뢰와 전문성 신뢰에 모두 긍정적인 영향을 미치는 것으로 나타났다. 하지만, 한국 소비자들과 다르게 중국 소비자들의 경우, 법률적 책임활동이 호의성 신뢰에 긍정적인 영향을 미치지 않았다. 또한, 윤리적 책임활동이 신뢰형성에 미치는 경로에서는 한국 소비자들의 경우, 기업의 윤리적 책임활동이 정직성 신뢰, 전문성 신뢰, 호의성 신뢰 모두에 긍정적인 영향을 미치는 것으로 나타났으나, 중국 소비자들의 경우에는 기업의 윤리적 책임활동이 전문성 신뢰에는 긍정적인 영향을 미치지 않았다. 끝으로 기업의 자선적 책임활동이 소비자 신뢰형성에 영향을 미치는데 있어 한국 소비자와 중국 소비자 모두 기업의 자선활동 노력이 소비자들로 하여금 정직성 신뢰와 호의성 신뢰 모두를 유발하는 것으로 나타났으나, 두 집단 소비자 모두에게서 기업의 자선적 책임활동 노력이 전문성 신뢰에 유의한 영향을 미치지 않는 것으로 나타났다.