• 디지털융복합연구
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• 제16권8호
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• pp.137-150
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• 2018

최근 들어 기업윤리의 중요성이 국내와 국외에서 크게 대두되고 있음에도 불구하고, 국내외에서 이뤄지는 기업윤리의 연구와 교육은 매우 미흡하다. 국내 4년제 대학교에서 정식 과목으로 기업윤리를 개설해 가르치는 곳이 아직까지 매우 적으며, 기업윤리에 관한 연구 역시 부족하다. 대학교에서 정식 과목으로 기업윤리를 개설해 가르치더라도 사례를 중심으로 진행하는 단순한 토론형태의 수업에 머무르고 있고, 기업윤리에 관한 연구 또한 기업의 사회적 책임에 편중됨으로써 기업윤리에서 다루어야 할 많은 주제들을 외면하고 오로지 기업의 사회적 책임만을 집중적으로 탐구하는 흐름으로 이뤄지고 있다. 이와 같은 문제의식에서 출발한 본 논문은 질적 연구의 방법을 사용해 기업윤리에서 꼭 다루어야 할 5가지 주제인 직원의 권리, 직원의 책임, 환경에 대한 책임, 다양성과 차별, 그리고 다국적 기업과 세계화를 제시하였고, 각 주제와 관련된 최신문헌들을 고찰함으로써, 각 주제와 관련된 교육과 연구를 위한 방향들을 제시하였다. 구체적으로, 5가지 주제와 관련해서 학생들에게 반드시 교육이 이루어져야 할 내용을 논의하였고, 향후에 반드시 이뤄져야 할 연구의 방향들을 제시하였다. 즉, 본 논문은 기업윤리의 5가지 주제들을 제시하고 각 주제에 필요한 교육과 연구의 방향들을 제시하고 있다. 본 연구를 이론적 근거로 하여 향후 각 주제들에 대한 다양한 후속 연구들이 가능할 것이다.

• The Journal of Asian Finance, Economics and Business
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• 제7권12호
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• pp.1073-1087
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• 2020

The purpose of this paper is to (1) evaluate a proposed conceptual model based on integrated Technology Acceptance Model (TAM) and Corporate Social Responsibility (CSR); (2) compare the differences between Vietnam and South Korea regarding the effects of consumer perception of CSR activities and technology acceptance on intention to adopt mobile banking. Structural Equation Modeling (SEM) was conducted to analyze the data collected from the field survey questionnaires administered to a convenience sample of Vietnamese and Korean banking customers. The results showed that there is a difference between South Korea and Vietnam with regard to intention to use mobile banking services. While the effects of social responsibility and environmental responsibility on trust, trust on perceived usefulness, perceived risk on intention to use, perceived usefulness on intention to use were significant in the context of Vietnam but those effects were not significant in South Korea. Therefore, this study has attempted to fill this gap by empirically examining some of the important factors influencing the adoption of m-banking from the Vietnamese and Korean customers' perspectives. Finally, practical and theoretical implications for both banks and researchers in the m- banking context are also discussed in the concluding section.

• 유통과학연구
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• 제16권5호
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• pp.31-43
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• 2018

Purpose - We examine how a Korean retail firm's social responsibility is related to its financial performances. The traditional view of corporation expects a negative relationship, while the stakeholder theory expects a positive one. Research design, data, and methodology - We adopt the ESG score, published by Korean Corporate Governance Service to measure the level of socially responsible activity for the Korean retail firms. The ordinary least square method is adopted to investigate this relationship. The publicly traded retail firms are examined from 2011 to 2016. Results - We find that the total ESG score is negatively related to ROE but shows no statistically significant relationship with ROA and Tobin's Q value. However, a firm's environmental score is negatively related with both of ROE and ROA. Its social score is no conclusive relationship with the performance measures. The governance score is negatively related to the value of Tobin's Q. Conclusions - This paper generally supports the traditional view of corporate theory, especially in terms of ROE. This evidence is not well aligned with the existing study for Korean corporations generally documenting positive relationships. We find almost no empirical evidence supporting the stakeholder theory of corporation in the Korean retail industry.

• 유통과학연구
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• 제17권6호
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• pp.33-42
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• 2019

Purpose - We investigate whether a firm's engagement in socially responsible activity affects the quality of financial reporting within the retail industry of Korean market. Recent studies argue that more socially responsible firms tend to show a better quality of financial reporting. Research design, data, and methodology - We use a variety of proxy variables related to the use of discretionary accruals and real activity manipulation to measure the quality of financial reporting. The total of environmental, social and governance score is used to represent the degree of socially responsible activity in the retail industry. We use regression models to examine whether more socially responsible firms show a higher quality of financial reporting. The sample of publicly traded Korea retail firms is analyzed from 2011 to 2016. Results - Our analysis finds supporting evidence for limited earning management via the use of discretionary accruals. We find, however, no significant relationship between the degree of social responsibility and the quality of financial reporting within chaebol affiliates unlike non-chaebol affiliates. Conclusions - Our results weakly support a better quality of financial reporting for more socially responsible firms. The results highlight the importance of firm characteristics in deciding the effect of socially responsible activity on corporate policies.

• The Journal of Asian Finance, Economics and Business
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• 제7권10호
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• pp.161-169
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• 2020

The condition of mining companies that exploit natural resources in their business processes underline this research to emphasize on social and environmental issues. After twelve years of government regulation on CSR practices, this study investigates the factors that influence mining companies in disclosing information about corporate social responsibility based on legitimacy, stakeholders, and agency theory. Thus, independent variables are foreign ownership, company size, leverage, and the board of commissioners. The dependent variable is the corporate social reporting disclosure that is measured using GRI indexing. For sampling, we have used thirty-four Indonesian mining companies listed in IDX during the 2014-2018. out of which only fifty-two companies meet the sample criteria. All data should pass the classical assumption test to get the best estimator. Multiple linear regression is used to test the hypothesis, and the results show that the model is good, and can explain 60% of the dependent variable. Based on F-test, all four variables affect CSR practices simultaneously. The findings of this study suggest that foreign ownership and firm size influences CSR disclosure in a positive direction. However, this study did not support the hypothesis that leverage negatively affects CSR disclosure and board size measures positively affect CSR disclosure.

• The Journal of Asian Finance, Economics and Business
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• 제8권3호
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• pp.251-265
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• 2021

It seems a common sense that corporate social responsibility (CSR) is a key driver to attain business sustainability. Nevertheless, there has been little research on the performance of socially responsible activities, including economic and environmental responsibility activities in internationally diversified firms. The purpose of this study was to evaluate the effects of CSR activities on management performance. For this evaluation, an empirical analysis was conducted with a total of 2,520 cases, selected from companies listed on the Korea Composite Stock Price Index market for six years from 2013 to 2018. As proxies for management performance, financial date such as a total asset net profit ratio and a total asset-operating ratio were used. A multivariate regression analysis was conducted to test hypotheses. The results of this analysis indicated that firms in the CSR outstanding group are significantly higher than other groups in management performances. In addition, CSR activities of internationally diversified firms positively influence their total asset net profit ratio and total asset-operating ratio. The results suggested that CSR activities of these firms can play a significant role in enhancing management performances amid the economic status of Korea, where a degree of export dependency is high.

• The Journal of Asian Finance, Economics and Business
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• 제8권3호
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• pp.793-805
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• 2021

Corporate Social Responsibility (CSR) program has become one of the primary concerns of companies worldwide. For many companies, treating the environment and the community well is important to business practice and reputation, and this is reflected in their CSR programs. CSR is a company's obligation to consider the interests of its employees, customers, shareholders, communities, and the environment and to consider the social and environmental consequences of their business activities. CSR plays an important role in relationship building with customers. Thus, the main purpose of this study is to analyze the relationship between customer perception of CSR and customer trust. The model of this study considers two mediating variables, i.e., company reputation and word of mouth to link CSR to customer trust. This study employs a causal survey design. The respondents were 160 consumers who have purchased products and knew about CSR programs of a global food company. Data analysis was using structural equation modeling (SEM) to test the hypotheses. The results of this study revealed that CSR negatively impacts customer trust. Furthermore, CSR positively impacts corporate reputation and word of mouth. Besides, this study found corporate reputation positively impacts word of mouth and customer trust. While the mediating effect of reputation and word of mouth also positively impacts the relationship between CSR and consumer trust. A good reputation and word of mouth could be connecting buyers and enhances the power of suppliers.

• 경영과정보연구
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• 제32권3호
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• pp.25-41
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• 2013

본 연구는 중국시장에서 경쟁하고 있는 다국적기업과 현지기업들의 사회적 책임(CSR) 활동차이에 대한 평가결과와 CSR 요소들의 상대적 중요성에 대한 중국인들의 인식도 설문조사 결과를 비교분석하여 시장 환경에 부합하는 효과적인 CSR 활동방안을 제시하는데 주된 목적을 두고 실행되었다. 이를 위해 먼저 중국사회과학원 경제학부 기업사회책임 연구센터에서 발행하는 국내외 300개 기업들의 CSR 활동수준에 대한 다년간의 평가내용들을 활용하여 다국적기업과 현지기업들의 사회적 책임 활동수준을 비교분석하였다. 또한 각 평가요소들의 중요성에 대한 현지인들의 인식도를 조사하여 한국기업을 포함한 다국적기업들의 사회적 책임 활동들이 효과적으로 이루어지고 있는지에 대해 평가하였다. 분석결과 다국적기업들의 CSR 활동은 책임관리, 시장책임, 사회책임, 환경책임으로 구분한 네개의 평가요소 부문 모두에서 중국기업들에 비해 낮게 평가되고 있으며, 특별히 중국인들이 상대적으로 더 중요시하는 시장책임과 사회책임 부문에서는 격차가 더욱 큰 것으로 나타났다. 이는 다국적기업들이 중국인들의 기대에 부합하는 효과적인 사회적 책임 활동을 전개하지 못하고 있음을 암시하는 결과로서, 중국시장에서의 CSR 활동효과를 높이기 위해선 정부, 직원, 지역사회, 소비자, 협력업체, 주주를 포함하는 다양한 이해관계자들의 욕구를 충족시키기 위한 시장책임과 사회책임 활동을 강화해야할 필요성을 제기하고 있다.

• 한국산업보건학회지
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• 제25권3호
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• pp.285-293
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• 2015

Objectives: This study was conducted in order to ascertain the important factors for SMEs in managing the risks of chemicals and to suggest a government role in strengthening the responsibility of small and medium enterprises(SMEs) as employers. Methods: About 100 enterprises were surveyed in Incheon. A questionnaire for employers and walk-through surveys by occupational hygienists were performed at each enterprise. Results: The results showed that most employers thought chemicals were not hazardous but chemical management was needed. When employers determine how to manage chemicals, they rely heavily on personal experience and rather less on information from the government or experts. However, if employers think the chemicals are hazardous, they do more to manage the chemicals. Conclusions: When employers think chemicals are hazardous, risk assessment would be an effective tool to control chemical hazards in SMEs. Employers' position on chemical hazards is very important. Since the government is the initiator, it is the government who develops messages for SMEs, such as "Chemicals are hazardous and management can reduce the risk of chemicals." Governmental messages can play an invaluable role in strengthening the responsibility of SME employers to manage chemical hazards.

• 한국환경복원기술학회지
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• 제23권2호
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• pp.17-31
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• 2020

In the field of environmental landscape architecture, the internet medium is used as an effective communication tool not only in the private level but also in the policy level. Recently, the active utilization of mobile web service is emphasized as the time changes, but there is not much improvement or advance in services due to lack of relevant studies. Therefore, this study is intended to provide basic data needed for improvement and advance by researching the quality of mobile web service among multichannel services provided in environmental landscape architecture related internet media. The model for measuring service quality is SERVQUAL, which was verified in the study of Choi(2015), Choi and Koo(2016), and the final valid samples are total 230. First, the subjects were analyzed as the representative media that are possible to acquire comprehensive knowledge related to environmental landscape architecture. Second, the highest importance level in each subsection was 'protection and security maintenance of customer information' followed by 'Reliability about accurate information supply'. Regarding performance level, 'Reliability about accurate information supply' and 'professional knowledge to communicate with users' are highly evaluated. Third, regarding Importance-Performance Analysis(IPA), the first priority management should is 'Tangibles', and the next are 'Responsibility' and 'Empathy'. The ones for maintenance of the status quo are 'Reliability' and 'Assurance', and there is none for effort reduction. Meanwhile, regarding the importance of each factor and difference in the quality of PC web service and mobile web service studied before, the biggest difference is in 'Tangibles', followed by 'Assurance', 'Empathy', 'Responsibility' and 'Reliability'. It is suggested that the revitalization of Landscape information science(LB1106) presented in the National Science&Technology Standard Classification System is needed. In the future, it is necessary to research the change trend on users' response through continuous evaluation of improved mobile web service.