• 디지털산업정보학회논문지
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• 제7권1호
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• pp.95-110
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• 2011

Since the mid-1990s, the corporate social responsibility(adhere CSR) has risen as an important issue in Korean company. We have classified 3 effects of CSR activities on corporate performance. That is, this study investigates the relationship between CSR and corporate performance, which are financial performance, marketing performance, human resource and organization performance. Previous literatures discuss how CSR activities influence on corporate performance. But they have not reached at a clear conclusion and the issue is still debate. The relationship between CSR and corporate performance is actually more complicated, so this study is to review literature of various perspective. In this study, CSR management tool proposed for effective and efficiency CSR management by literature review. A right measure is fundamental factor for effective and efficiency CSR management. This study provide fundamental tip for CSR measure using of principles of ISO 26000.

• 통상정보연구
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• 제11권4호
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• pp.313-344
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• 2009

Corporate Social Responsibility(CSR) is considered recently a key factor for the firm's success and sustainable growth in today's changing business environments. Discussions on CSR are extensively unfolding in various sectors, public, civil society and business organizations, across the world. Consumer in foreign markets have been insisted that multinational corporations and foreign supplier need to adapt their business activities to not only the economic, but also social needs of the consumer. Therefore Korean companies operating in global markets need their global CSR strategy, which will contribute to the improvement of their international competitiveness and long term growth. Thus, the purpose of this study is to report on the strategy of corporate social responsibility through the literature review and illustration of CSR activities of the leading companies in global market. In addition, this paper is aimed to provide Korean firms the insight in reinforcement of global competitiveness in relation of strategic CSR.

• 유통과학연구
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• 제14권3호
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• pp.45-54
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• 2016

Purpose - There have been numerous studies investigating the effects of corporate social responsibility initiatives on corporate associations or corporate images. In line of this research stream, current research examined the potential impact of customer participation in the process of corporate social responsibility initiatives on attitude toward the company. This research differentiates from previous studies that it is the first to connect corporate social responsibility and customer participation. Specifically, we suggest a structural model on corporate associations which was classified into corporate ability associations and corporate social responsibility associations that the more the customers participate in initiating corporate social responsibility, corporate associations were formed more positively. And this leads to the increase of revisit intentions through customer satisfaction. Research design, data, and methodology - To test our research model, we collected data of real consumers of a large discount store in Korea. At the large discount store, customers were given an opportunity to participate the discount store's CSR activity program. We performed field survey and collected data of 146 respondents. We analyzed the data using PASW statistics 21.0 and AMOS 16.0 in order to test our structural model. Results - The results showed that consumers who participated more in initiating corporate social responsibility revealed higher score for corporate ability associations and corporate social responsibility associations. These corporate associations had a positive effect on customer satisfaction, which leads to higher attitude toward revisit intentions. Specifically, hypothesis 1.1 "As Customer participation in CSR process increases, the evaluation of CA associations will be positive,"was supported. Hypothesis 1.2 "As Customer participation in CSR process increases, the evaluation of CSR associations will be positive," was supported. Hypothesis 2.1 "As the evaluation of CA associations is positive, satisfaction with the firm will increase," was supported. Hypothesis 2.1 "As the evaluation of CSR associations is positive, satisfaction with the firm will increase," was supported. Hypothesis 3 "As satisfaction with the firm increases, revisit intentions with the firm will increase," was supported. Conclusions - This research is the first to study the relationship between customer participation in CSR process, CSR, and consumer reactions. This research also contributes to customer participation and corporate social responsibility literature by suggesting customer participation as an antecedent and empirically demonstrating the positive relationships between the constructs. The findings of this research may offer managerial implications for marketing practitioners. When performing corporate social initiatives, it is better to let the customer participate in the process which leads to higher corporate ability associations and corporate social responsibility associations, also higher satisfaction and revisit intentions. Our results provide useful information to practioners that spontaneous participation of consumers makes CSR initiatives effective and successful. Limitations and ideas for further research remain in this research. For example, our focus on the logic was cognitive evaluations(e.g. corporate associations) but affective dimensions might be considered since recent researches are investigating the relationship between customer participation and affective reaction as a response. Despite the limitations, this research have unique and applicable implications for academics and practitioners.

• 무역학회지
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• 제46권4호
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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.

• 품질경영학회지
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• 제35권3호
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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.

• 패션비즈니스
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• 제22권6호
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• pp.14-24
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• 2018

In this age of information, companies are losing grip of their image. Perhaps this explains the reason why corporate social responsibility (CSR) has become somewhat of a buzzword among established fashion industry leaders-companies seem determined to show stakeholders that they have values, are responsible, and they are driven by more by values than the prospects of financial gain. This study assessed the effect of CSR have in the fashion industry on the corporate image, product preference, and purchase intention in China. Three hundred native residents in China participated in an online survey from 1-12th Jan 2017. The results were as follows: (1) CSR consists of five components; economic responsibility, ethical responsibility, environmental protection, consumer protection, and philanthropic responsibility. (2) Both economic and ethical responsibilities have significant positive effects on corporate image, while perceived CSR does not have significant effect on product preference or purchase intention. (3) Consumers' product preference and perceptions regarding corporate image influence their intention on making a purchase. These findings might operationally assist Korean fashion corporations to identify and address the critical aspects of CSR management which will improve their image as good corporate citizens and foster favorable attitudes toward fashion products from China. Further results and direction of future research were discussed.

• Asia Marketing Journal
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• 제11권4호
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• pp.49-67
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• 2010

기존의 많은 연구들은 기업의 사회적 책임(CSR)이 기업 성과와 높은 관련성이 있음을 보여 왔다. 하지만 대부분의 연구들이 기업의 사회적 책임을 단일 차원으로 보거나 구체적인 활동 중심으로 보고 있다는 한계점을 가지고 있다. 본 연구는 이를 극복하기 위해 Schwartz and Carroll(2003)이 제시한 CSR의 세 가지 차원을 바탕으로, 각 차원별 메시지가 소비자들의 기업 이미지에 미치는 영향을 확인해 보고자 하였다. 연구 결과, 세 가지 기업의 사회적 책임 차원 중 법적 책임과 윤리적 책임에 대한 메시지는 파급효과가 일어나 다른 차원들에 대한 평가 결과에도 영향을 미치는 것으로 나타났다. 또한, 긍정적 메시지일 때보다 부정적 메시지일 경우, 부정성 효과로 인한 파급효과가 더 커져, 법적 책임과 윤리적 책임에 대한 부정적인 메시지는 경제적 책임에 대한 메시지보다 기업 이미지를 더 크게 훼손시키는 것으로 나타났다.

• 한국산업정보학회논문지
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• 제15권5호
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• pp.247-257
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• 2010

최근 기업의 사회적 책임이 강조되고 있지만, 대부분의 연구는 대기업 중심으로 이루어져왔으며 중소기업을 대상으로 조사한 연구는 미비하다. 본 연구는 중소기업의 사회적 책임(CSR)의 적합성이 기업명성과 구매의도에 미치는 영향을 살펴보기 위해 중소기업 CSR의 선행 연구를 중심으로 설문조사를 실시하였다. 수집된 설문지 101부를 분석한 결과에 의하면, 중소기업의 CSR 적합성이 기업명성과 구매의도에 영향을 미치며, 기업명성은 구매의도에 영향을 미치는 것으로 나타났다. 본 연구의 결과는 중소기업에게 CSR 활동에 대한 많은 시사점을 제공한다.

• 한국산업정보학회논문지
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• 제24권1호
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• pp.81-94
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• 2019

한국사회에서 기업의 사회적 책임(CSR)은 산업 규범으로 자리 잡고 있으며, 많은 기업들이 이에 대한 제도적 압력에 순응하여 CSR 활동을 수행하고 있다. 이러한 상황 속에서, 본 연구는 휴브리스와 같은 최고경영자(CEO)의 특성과 사외이사, 외국인 지분률과 같은 기업지배구조 장치가 CSR에 대한 규범을 받아들이는데 영향을 미칠 수 있음을 제시한다. 휴브리스를 지닌 경영자는 제도적 압력에 순응하지 않으며, 산업 규범에 대한 순종을 거부하는 경향이 있다. 따라서, 휴브리스를 지닌 경영자는 타 기업들의 평균적인 즉, 규범화된 수준이 아닌 더 높거나 낮은 수준의 CSR 활동을 수행할 것으로 예상된다. 반면, 경영상의 불확실성을 감소시키기 위해, 기업지배구조는 경영자가 규범화된 수준의 CSR 활동을 유지하도록 CEO를 통제할 것이다. 또한, 기업지배구조 장치는 기업 경영에 나쁜 영향을 미치는 것을 알려진 CEO 휴브리스가 경영의사결정에 미치는 영향을 감소시킨다고 알려져 있다. 따라서, 지배구조가 강화될수록, CEO 휴브리스가 기업의 CSR 활동 수준에 미치는 영향을 감소시킬 것이다.

• The Journal of Asian Finance, Economics and Business
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• 제7권11호
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• pp.1-11
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• 2020

This study aims to investigate whether Corporate Social Responsibility (CSR) performance can help companies gain more bank unsecured loans. Additionally, this study analyzes the moderating effect of firm size and industry characteristics. Data was collected through the case of companies listed on the Shanghai Stock Exchange or the Shenzhen Stock Exchange in China between 2009 and 2018 with 5373 firm-year observations. The results of multivariable regression analysis show that good CSR performance exhibits a strong positive impact on unsecured debt, including short-term, long-term, and total unsecured debt, which indicates that corporate with good CSR performance can borrow more unsecured debt. further research shows that this effect is more pronounced for small enterprises and firms operating in heavy-polluting industries. Additionally, research on the impact mechanism finds that good CSR performance can help mitigate information asymmetry between borrower and lender, reduce moral hazard of borrower, and obtain support from key stakeholders, and therefore reduces the risk of default. The findings of this study suggest that firms with good CSR performance exhibit a preference for unsecured debt, but decline to provide collateral for debt. Overall, we emphasize and illustrate the important role of corporate CSR in bank credit financing.