• 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.

• Journal of Digital Convergence
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• v.17 no.4
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• pp.87-94
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• 2019

Our study builds up a theoretical model to explain how individual compassion in organizations affects the macro concept of corporate social responsibility (CSR). A theoretical framework conceptualizes whereby individual compassions in work organizations responding to others' suffering generate positive or negative organizational identity, which impact their CSR activities. That is, we proposes that authentic compassion will develop positive organizational identity and then leads to proactive CSR, while pseudo compassion will trigger negative organizational identity and in turn results in reactive CSR. This study aims to explain the antecedents of firms' CSR in terms of individual compassion in organizations, interacted with the dynamics of organizational identity.

• Fashion & Textile Research Journal
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• v.7 no.1
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• pp.41-48
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• 2005

The purpose of this study was to investigate social support buffering stress symptoms and the relationship between stress symptoms and job performance. The data were obtained from questionnaires completed by 529 workers employed in textile or clothing companies. The SPSS package was used for data analysis which included t-test, ANOVA, and correlation analysis. The results showed there were significant differences in the perceived levels of social support according to individual differences such as gender, marital status, length of service, title of current position, and division of responsibility. Workers with a high level of supervisor or co-worker social support were found to have the lower levels of stress symptoms. Social support appeared to moderate the relationship between stress symptoms and job performance.

• Development and Reproduction
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• v.17 no.4
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• pp.477-482
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• 2013

Science in the 21st century does not consider participants' welfare, safety and human rights in clinical studies, but modern science puts economic profits in its priority. This leads to a growing concern about social responsibility and professionalism ethics of companies, sponsors and scientists. Specifically, there is no way to control conflicts of participants' welfare with economic profits, leading to simply relying on individual ethics, social responsibilities and audit. This paper helps relevant agencies and people involved understand conflict of interest. Also this study presents the guidelines as well as independence, autonomy, ethical imagination and phronesis required for scientists.

• (The) Korean Journal of Advertising
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• v.27 no.8
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• pp.59-90
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• 2016

Consumers demand that corporates fulfill their social responsibility by exerting influence over not only economical values but also social values in markets. Given such a social mood, most corporates are actively engaging in Corporate Social Responsibility(CSR) activities, and marketing scholars continue to study the effects of such CSR activities. Numerous such studies examined the relationship between CSR activity and brand equity. Moreover, virtually, a majority of these studies focused on consumer responses to CSR activity from an individual brand perspective. In a situation in which brand management must consider the spillover effects of brands, firms holding various brands should consider these spillover effects when they establish CSR activity strategies. Therefore, we examine the effects of CSR activity using a comprehensive approach that considers the hierarchy of brands. Additionally, we develop a new perspective on fit that has been used as a major influence on the effects of CSR activity. We argue that the mixed results of the impact of fit regarding the effect of CSR activities is attributed to the influence of connections among brands based on the hierarchy of brands. We then examine the effect of two types of CSR activity strategies that reflect the relativity of fit. The results reveal that there was no difference in impact of the two strategies based on unique roles and traits of corporate brand and effects of low fit. Also, we found that the corporate brand focused strategy creates a greater change in consumers' attitudes than does an individual brand focused strategy in the case of a particular brand. This finding is meaningful because it indicates that a hierarchy of brands may relatively reduce the impact of the role of fit, unlike general arguments from previous related research. Second, the spillover effects from the CSR activities of individual sub-brands belonging to the same corporate brand were confirmed. Therefore, we clearly verified the role of the hierarchy of brands. Although both strategies cause changes in consumer attitude toward brands engaged in CSR activity, overall, a corporate brand focused strategy turned out to be more effective than an individual brand focused strategy because of the spillover effects of brands. Third, this study verified the effect of a corporate brand focused strategy through a moderating effect analysis of the degree of association between individual brands and corporate brand. Given these results, we identified a moderating role in the degree of association and the changes in consumer attitudes toward both main brands engaged in CSR activities and other different individual brands, which were caused by the spillover effects of brands. Finally, this study addresses implications and limitations.

• Asia-Pacific Journal of Business
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• v.12 no.1
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• pp.1-24
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• 2021

Purpose - The purpose of this study is to explore the impacts of Korean executives' trust on a firm's corporate social responsibility (CSR) activities and corporate financial performance (CFP), which depends on their individual social responsibility (ISR). Design/methodology/approach - A survey was conducted, and 273 Korean executives were recruited. I used SPSS version 25.0, AMOS version 26.0, SmartPLS version 3.2., and PROCESS Macro 3.4. to analyze the moderated mediation model. And, the Structural Equation Modelling (SEM) was employed to confirm the proposed relationships in the model. Findings - The results show that Korean executives' trust is positively related to CSR. I also found that Korean executives' trust is positively related to CFP. Moreover, I found that there is a mediating effect of a firm's CSR activities on the trust-CFP relationship. However, I didn't find conditional indirect and direct effects on the relationships among the proposed constructs. The findings overall suggest that Korean executives' trust is such an important mechanism that will affect firm-level CSR and CFP. Research implications or Originality - Although prior studies reveal that executives' trust in their subordinates positively influences cooperation, creativity, and innovation among subordinates in a team, it is still unclear whether executives' trust in their employees or strangers impacts firm-level CSR and CFP. Moreover, not many studies examined the mediating effect of CSR on executives' trust and CFP especially in the Korean context. Therefore, this study intends to fill the knowledge gap by focusing on South Korea. This study also contributes to extant CSR and trust literature, and practically contributes to executives, policy makers, and practitioners in South Korea.

• The Journal of Industrial Distribution & Business
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• v.10 no.7
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• pp.17-27
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• 2019

Purpose - In this study, previous CSR researches was reviewed to help understand the CSR effects, and offer suggestions for future research directions. Research design, data, and methodology - To achieve the purpose of this study, previous CSR effects related researches were reviewed based on stakeholder perspectives. Results - After reviewing, some limitations were found. First, most of the CSR related studies in the management area have focused on CSR effects on individual stakeholders such as the shareholder, the employee, and the consumer. Second, it was difficult to find studies on the management aspect of CSR from both an effective and efficient perspective. Conclusions - To overcome these limitations of previous studies, several studies need to be conducted in the future. First, CSR research must be expanded into B-to-B businesses. Few studies try to figure out the effect of CSR on B-to-B businesses but only suggest the effect of CSR on B-to-B business conceptually. Therefore, empirical study needs to be conducted about CSR to show business performance in the B-to-B market. Second, the process of CSR must be developed on how to improve CSRs' effectiveness and efficiency. Finally, a relationship between a company and individual stakeholders needs to be revised using stakeholders' multiple identities.

• Journal of Families and Better Life
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• v.22 no.2
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• pp.59-67
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• 2004

As we enter into the 21C, it is important to reassess the knowledge and skills that are necessary for individual consumers and consumer professionals to be able to function efficiently in the rapidly changing society, and also to develop teaching tools fit to enhance the teaming of such knowledge and skills. The Purpose of this study is three-folds: 1) to identify key competencies necessary in the 21C consumer education, especially in higher education institutions, 2) to suggest 'experiential learning' as an ideal pedagogical tool for consumer education in the 21C century, and 3) to provide an example from an undergraduate classroom in the U.S. that applies 'service learning' as a teaching tool in a consumer studies curriculum. Discussions about the potentials for expanding this learning strategy are also provided.

• The Journal of the Korea Contents Association
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• v.21 no.10
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• pp.194-203
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• 2021

With the spread of Corona virus l spreading to the uncertainty of society, consumers request more active social responsibility programs. In other words, it is manifest that corporate brands are required to pursue the public interests. Consumers go beyond the corporate social responsibility programs and support corporate's involvement to solve the social problems and they consume the brand accordingly. Thus, the companies respond to the consumers' request as a form of brand activism, or the new social marketing form in which the companies set the brand as an individual and seek the solutions of social issues. In this study, five experienced experts in the area were recruited to conduct in-depth interviews and how brand activism was practiced worldwide. The results reveal that brand activism is actively practiced with the support of consumers in the area of support for the small business, anti-racism efforts, gender diversity and equality, and sustainability.

• The Journal of the Korea Contents Association
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• v.21 no.7
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• pp.271-280
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• 2021

The main purpose of this study is to examine the awareness of poverty cause on the welfare perception, and to verify the moderating effect of trust in government on the relationship between the awareness of poverty cause and welfare perception. To this end, 2,027 members over the age of 20 who completed the supplementary survey were analyzed using data from Korean Welfare Panel in 2019(14th). To analyze, we conducted a hierarchial regression analysis and confirmed the explanatory force change. As a result of that: First, among the sub-factors of awareness of poverty cause, the awareness of individual responsibility showed negative influence on welfare perception, while the awareness of social structure responsibility and fate showed a positive influence. Second, trust in government showed a positive influence on welfare perception. Third, the moderating effect of trust in government has been partially verified. In other words, among the sub-factors of awareness of poverty cause, it was significant in the relationship between awareness of individual responsibility and welfare perception, and social structure responsibility theory and welfare perception. From this result, it was confirmed that the reinforcement of social capital, such as trust in government, as well as attitudes toward the cause of poverty, is very important to improve the welfare perception of social members. Based on this results, this study has proposed the implications, discussions and limitations of the study.