• 산학경영연구
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• 제4권
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• pp.339-354
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• 1991

Araditionally, a business enterprise was a unit of individual economy which looked after it's own interesting. This business philosophy gave not only much wealth and advantages to the society but also caused many social problems, such as pollution, inferior goods, false advertisements, unreasonable packing and so on. Because of this criticism, it is necessary for us to fulfill the social responsibility of business and to make an accounts report about it. A business should examine itself that, for the long run, the philosophy, looking after its own interesting by means of unreasonable economical actions, is unfavorable to the business and be aware of the social responsibility of business. It is important that the business accounting should identifying, measuring and communicating on the former business actibities, but in order to help the persons interested in the business in the with their interests control and their appraising the degree of social contribution, its object should be the embodiment of social justice by giving the economic intelligences. We con get at the root of formation of corporate social accounting on this point, that it to say, we can lay it down that business activities deal with the affairs which are measured, reported, and appraised from the social view points. Givena definition of this corporate social accounting according to the general standard of business accounting. I think the persons interested in business can get useful accounting informations to make a reasonable decision from the social view points. Set forth the responsibility of accounting based on this, it is very meaningful to study in the social recognition.

• Human Ecology Research
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• 제59권3호
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• pp.419-432
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• 2021

To help korean fashion brands establish CSR activities in the chinese market in the future, this study investigated the influence of korean fashion brands' CSR fit with Chinese Consumers on Consumer Satisfaction and brand attitude, with the moderating effect of ethnocentrism. An online survey was conducted with 20-39 year-old consumers in China from April 18 to April 30, 2021. Data analysis was conducted using SPSS 24.0 and Amos 24.0. The results of this paper are as follows. First, environmental CSR fit had the greatest impact on consumer satisfaction, followed by financial CSR fit and social contribution CSR fit. Second, environmental CSR fit and social contribution CSR fit had positive effects on brand attitude, while financial CSR fit did not have a positive effect on brand attitude. Third, as customer satisfaction has a favorable effect on brand attitude, it can be inferred that the greater the satisfaction customers feel for a Korean fashion brand in China, the more positive the attitude they develop toward Korean brands. Fourth, there was no significant difference between groups that had a high and low degree of ethnocentrism, confirming that ethnocentrism does not have a moderating effect on consumer satisfaction. On the other hand, in the relationship between environmental and social contribution CSR fit and brand attitude, there was a greater impact in the low ethnocentrism group compared with the high ethnocentrism group, which verifies the moderating effect of ethnocentrism.

• 경영과정보연구
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• 제38권1호
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• pp.169-180
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• 2019

기업의 사회적 책임활동에 대한 현재까지 진행된 연구결과들은 연구자별로 다른 결과들을 제시하고 있다. 이는 변인들 간의 관계에 따른 조절변수의 영향력이라 판단된다. 본 연구는 사회적 책임활동과 결과변수간의 관계를 조절하는 변수로 반기업 정서를 제안하고 그 영향력을 규명하고자 하였다. 연구결과와 시사점은 다음과 같다. 윤리적 책임활동과 자선적 책임활동은 기업태도 그리고 기업태도는 소비자의 구매의도에 영향을 미치는 것으로 나타났다. 이는 많은 선행연구와 일치하는 결과로 소비자의 행동을 유발하기 위해서는 기업이나 제품에 대해 긍정적인 심리를 형성하는 것이 필요함을 의미한다. 또한 반기업 정서가 높은 집단에서는 기업이 자선적 활동을 많이 하더라도 그 효과가 유의하지 않지만 윤리적 책임을 다한 경우에는 반기업 정서가 높더라도 기업에 대한 부정적인 태도가 완화될 수 있음을 의미한다. 이는 현재 많은 기업들이 기업의 위기 시 이를 감소시킬 수 있는 대안으로 하는 사회적 공헌활동을 하지만 그 효과가 미비한 이유를 설명해준다. 따라서 사회적 책임활동을 수행하고자 하는 기업들은 그 이전에 기업의 윤리적 경영 또는 윤리적 책임활동에 먼저 관심을 가져야 될 것이다.

• 산업진흥연구
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• 제9권3호
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• pp.57-75
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• 2024

본 연구는 편의점의 ESG 활동이 소비자들의 점포충성도에 어떤 영향을 미치는지를 알아보았다. 분석을 위해 온라인 전문기관(M사)을 통해 수집한 편의점 이용경험자 유효표본 300부를 이용하여, ESG중 환경(E), 사회(S), 지배구조(G)활동이 신뢰와 점포충성도에 미치는 영향, 신뢰의 매개효과와 친환경가치관, 소셜미디어 활동성, 소비자-기업동일시의 조절효과에 대해 실증분석 하였다. 분석 결과, 첫째, 지배구조활동이 신뢰에 정(+)의 영향을, 환경활동과 신뢰가 점포충성도에 정(+)의 영향을 미쳤으나, 사회활동은 어떠한 영향도 미치지 못하였다. 둘째, 신뢰는 지배구조활동과 점포충성도와의 관계에서만 매개효과가 있었으며, 셋째, ESG 활동과 신뢰와의 관계에서 친환경가치관과 소셜미디어활동성은 환경, 사회, 지배구조활동 모두 조절효과가 있었고, 소비자-기업동일시는 환경, 지배구조활동에서는 조절효과가 있었으나, 사회활동에서는 조절효과가 없었다. 전반적으로 편의점은 ESG활동중 사회활동의 영향이 부족한 것으로 나타났다. 그러므로 편의점 브랜드는 소비자의 신뢰 형성을 위해 부족한 환경, 사회활동을 더욱 강화해야 하며, 특히 환경활동은 직접적으로 점포충성도에만 영향을 미치므로 더욱 신중하고 적극적 활동이 필요할 것이다. 또한 친환경가치관, 소셜미디어 활동성, 소비자-기업동일시 정도가 높은 소비자들의 신뢰형성에 집중적 마케팅활동도 필요할 것이다. 따라서 본 연구는 편의점 브랜드의 사회공헌활동에도 불구하고 소비자들의 비판적 시각을 개선하기 위해 사회활동 노력을 강화하고 더불어 고객 접점인 현장 가맹점의 ESG활동의 활발한 참여와 근무자들에 대한 교육이 필요함을 시사하고 있다.

• 한국정보시스템학회지:정보시스템연구
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• 제24권4호
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• pp.99-116
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• 2015

Purpose One of the main characteristics of Social Network Service(SNS) is that users in an open space makes posts through voluntary participation and sharing among them. This makes SNS a very attractive channel to companies that need to send their messages to consumers. As a matter of fact, there are many companies doing marketing activities through a platform of Fan Page as a space for corporations and consumers to act together. This study defines the values and types of companies' advertising posts on Facebook, empirically analyzes the results of them, and investigates factors that could enhance the customer engagement. Design/methodology/approach A research model was built to demonstrate which values and types of posts were combined by corporations' posts on Facebook and create their messages and which of those combinations would lead to high results of customer engagement. Findings The results show differences in the values of posts between the group of high customer engagement and the other group on Facebook. This study makes its contribution by conducting elaborate analysis of posts on Facebook and thus proposing marketing strategies that companies, which had difficulties with systematic marketing activities due to cost limitations, could use on Facebook.

• 지식경영연구
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• 제11권2호
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• pp.37-56
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• 2010

Nowadays many companies expect to apply knowledge management mechanism for the explicit business performance improvement. Because peoples who employees are the understanding of knowledge contribution in the organization should try to achieve goal through the effective knowledge management activities. The purpose of this study is to examine the effect of major factors to support the performance of knowledge management in the company by using structural equation modeling. From the empirical result of this study with 485 leading corporation in Busan, we came to know that the infrastructure of knowledge management has influence on knowledge sharing and creating mechanism related to knowledge management activities. And, the knowledge management activities has positive influence on internal and external customer' satisfaction, and firm's social responsibility.

• 품질경영학회지
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• 제49권4호
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• pp.623-640
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• 2021

Purpose: As an excellent example of ethical management of public enterprises, it provides implications for excellent management strategies through continuous ethical management promotion to domestic public enterprises and general enterprises through case analysis of the Korea Gas Technology Corporation's ethical management system and implementation. Methods: A case analysis was conducted on the ethical management system and implementation of the Korea Gas Technology Corporation, focusing on ethical management, human rights management, and social contribution activities. Results: The Korea Gas Technology Corporation's ethical management case is significant as an example showing the long-term progress and development process of establishing and implementing the ethical management system. Starting with the establishment of a basic plan for ethical management in 2004, the Korea Gas Technology Corporation has continuously advanced its ethical management system and practical capabilities. Through this, it is possible to provide implications to other companies through benchmarking on major implementations at each stage, such as the introduction, institutionalization, settlement, and maturity of the ethical management system. Conclusion: It proposes ethical management execution performance management centered on the performance of each stakeholder, linkage between the ethical management strategy system and the organization's strategy system, classification of related subjects and roles in the ethical management promotion system, and active external communication.

• 한국컴퓨터정보학회논문지
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• 제24권1호
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• pp.239-246
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• 2019

In this paper, we propose an effective software education donation model for the social care class. The types of software education for elementary, middle, and high school for the social care class are in the order of after school classes, club activities, creative experiences, and regular classes. In elementary school students, it is effective to precede visual programming education based on block coding and to conduct curriculum convergence with SW and HW at the beginning, and high school students are carrying out text programming education like Python. Software education for social care class The contribution activity model can be classified into five types such as geographically difficult area, multicultural family areas, orphanage, reformatory, and basic livelihood security recipient. In addition, the survey results show that the students' interest in software education and their satisfaction are all very high at 96%. Effective software education for the social care class In the donation model, the lecturers consist of responsible professors, lecturers, and assistant instructors. Software training for the social care class is effective on a year-by-year basis, so that students can feel authenticity and trust. Software education contents focus on visual programming and physical computing education in elementary or middle school, and text programming and physical computing education in high school. It is necessary to construct a software education donor matching system that helps efficient management of software education donations by efficiently matching schools (consumers: elementary, middle, high school) and software education donors(suppliers).

• 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.

• 한국융합학회논문지
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• 제9권1호
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• pp.1-8
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• 2018

본 연구는 기업의 사회적 책임과 감사인 규모가 기업의 신용등급에 어떠한 영향을 미치는지를 실증적으로 분석하였다. 본 연구는 관심변수를 기준으로 2005년부터 2011년까지 경실련 경제정의연구소가 경제정의기업으로 선정한 기업을 대상으로 최종표본 159개 기업/연 자료를 분석하였다. 분석결과는 다음과 같다. 첫째, CSR 항목 중 건전성과 기업의 사회적 책임활동 총점이 높을수록 기업신용등급은 유의하게 높게 나타났다. 이러한 결과는 신용평가기관이 기업의 사회적 책임활동을 긍정적으로 평가하여 신용등급에 반영한다는 것을 의미한다. 그러나 환경보호만족도와 기업신용등급 간에는 반대의 결과가 나타났다. 둘째, CSR 활동 중 공정성과 경제발전기여도가 높고 대형감사인이 감사할수록 기업신용등급은 유의하게 높게 나타났다. 반면, 건전성이 높고 대형감사인이 감사할수록 기업신용등급은 낮게 나타나 신용평가기관이 신용등급을 평가함에 있어 CSR 활동 간에 차별적인 반응이 있는 것으로 파악된다.