• 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.

• The Journal of the Korea Contents Association
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• v.18 no.8
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• pp.287-299
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• 2018

This study is primarily aimed at conducting conceptual research that reinforces corporate social responsibility and gives direction to how local firms' CSRs should evolve in line with global CSR core values. To this end, a comprehensive approach was made to the Korean CSR system or standards in terms of research methods, and the direction of development was derived by comparing them with global standards. While the social responsibility activities of Korean companies are still focused on social contribution, CSR activities of global companies take social responsibility not only in various business areas but also in the circumstance surrounding companies, labor, environment and others. In particular, they are conducting stable CSR activities within the value chain of companies. Moreover, the CSR function is required in both the original and the primary sub-contractors and the secondary sub-contractors. This can confirm that the CSR activities of companies contribute to the development of society as they attract better working conditions and a better living environment based on the CSR. Therefore, the CSR direction presented by the study is meaningful and worthwhile in that it can contribute not only to Korean companies' global advancement but also to transform our society into a better society.

• Asia Marketing Journal
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• v.11 no.4
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• pp.49-67
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• 2010

Previous researches have proven that corporate social responsibility(adhere CSR) is positively related to corporate performance. But Most of CSR related researches have several limitations. One of limitations is that those researches treated CSR as unidimensional construct. Almost researchers in the area of CSR concepts insisted that CSR is consist of multi dimensions. Carroll's four dimensions of CSR have been utilized by numerous academicians. Carroll asserted that CSR is composed of four dimensions: economic, legal, ethical, and philanthropic responsibility. But Carroll's dimensions were revised as three dimensions by Schwartz and Carroll, because ethical and philanthropic responsibility are not mutually exclusive. If CSR construct is composed of multiple dimensions, a message related to one of dimensions changes beliefs or evaluations about other dimensions that are not mentioned in the message. This phenomenon is called as "spillover effect". According to Ahluwalia, Unnava, and Burnkrant, negative information spills over to attributes that are associated with the target attributes but not mentioned in the message. Like this, this preponderant effect of negative information over positive information has been termed the "negativity effect". In this paper, authors try to prove the spillover effect and negativity effect among Schwartz and Carroll's three dimensions(economic, legal, and ethical responsibility) of CSR. The results of this study show that messages related to legal and ethical responsibility cause spillover effect and influence consumers' evaluation to other dimensions. Moreover, when negativity effect is added on spillover effect, spillover effect is more increased. It means that negative messages related to legal and ethical responsibility is more harmful to corporate image than negative message related to economic responsibility. The results of this study will help companies to manage corporate image using CSR messages as marketing communication tools. Companies should manage messages related to legal and ethical responsibility for more efficiently managing corporate image. Specially, because negative messages related to legal and ethical responsibility are more harmful to corporate image, companies must take care not to spread out negative message related to legal and ethical responsibility. Finally, we discuss the implications of the findings and limitations.

• The Southeast Asian review
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• v.28 no.3
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• pp.159-212
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• 2018

This paper is focused on analyzing the social environment of a rapidly changing on Vietnamese company. The key analysis of this study is on the change of perception in Vietnam and the regional difference of CSR acception. The social acceptance research of CSR is centered on the comparative analysis of Korean, Japanese and Chinese companies Social Activities in Vietnam. In addition, This paper seek to way of contribute to the sustainable development of Korean companies, and its harmonious cooperation with Vietnamese society through reviewing the CSR activities and direction of their CSR expectation. In the paper, linkage analysis was conducted with the results of the study on CSR value development process in Vietnam society and analysis of social responsibility values obtained from empirical studies. Through this, finally, we trying to search the value of social responsibility in Vietnam and its future directions. When we understand Vietnam's CSR, based on 'locality' of Vietnam, Northern and Southern can be understand on its different backgrounds. And it can be analyzed by their CSR characteristics of acception. As the result of this research, In the North, Foreign companies' CSR is understanded to be viewed from the corporate economic income and distribution. In the South, there is a strong tendency to understand CSR activities of foreign companies as marketing activities. On the whole, In northern Hanoi, there was a strong expectation in terms of 'employment improvement' and 'workers' working conditions'. In the South, there was a greater interest in improving the 'quality of life of residents' and 'consumer protection'. This is due to the influence of the economic system experienced during the process of different colonization, modernization and communization between the two regions. Since the Reform and Opening of Vietnam, Social Awareness of CSR seems that the regional differences were formed by the pace of economic development and the economic environment has played a role. In particular, the social acceptance of CSR values showed a slight difference in recognition between the North and South regions, but as both regions showed common hope for 'intervention in the role of government'. Therefore, Social Awareness of Vietnam's CSR is based on relation of 'government-society' formed from the 'Communitarianism'. As foreign investment flows more, CSR awareness and expectations in Vietnam's society will increase further. And the CSR expectations of local governments and stakeholder will be more complicated. It is time to check the needs of Vietnamese society in relation to locality of the social responsibility activities.

• Journal of the Korea Convergence Society
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• v.8 no.10
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• pp.239-248
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• 2017

The empathy for the corporate social responsibility(CSR) is rapidly expanding around the global company, its range having already spread to the whole world, and CSR activities are actively being carried out. Recently, CSR of the medical institution is not selectively accommodated and applied, but is perceived as a basic capacity and responsibility for sustainable growth and development of medical institution. In this study, the effect of social responsibility of medical institutions on the management performance and organization performance was analyzed. It can be seen that there is a need for a strategy utilizing CSR and organization performance in order to accomplish management goal which is the ultimate output of the organization. It is expected that this study contributes to study related to medical institution CSR as well as suggest a strategy direction through CSR.

• Management & Information Systems Review
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• v.32 no.3
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• pp.25-41
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• 2013

This study was designed to suggest the effective CSR strategies for MNCs operating in Chinese market. For this purpose, it compares the multi-years results for the evaluation on CSR activities of Multinational and Chinese firms. It also conducts questionnaire survey in an attempt at developing measures of Chinese publics' perception on the four dimensions of CSR defined by Research Center of Chinese Academy of Social Sciences - responsibility management, economic responsibility, social responsibility, and environmental responsibility. The findings of empirical analyses indicate that the CSR activities of MNCs much fall in all four dimensions compared with them of Chinese firms. Among four dimensions, MNCs have had bad evaluations especially on economic responsibility and social responsibility that are considered more important than the others to Chinese. Those findings imply that the MNCs has so far failed to implement effective CSR activities in China. In order to offset their liabilities of foreignness and compensate for their disadvantages in the lack of governmental supports, MNCs should intensify the CSR in economic and social responsibilities.

• Korean journal of food and cookery science
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• v.25 no.1
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• pp.16-24
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• 2009

This study suggested a theoretical research system on the effects of corporate social responsibility in the foodservice industry upon perceived service quality. Self-administered questionnaires were completed by 509 customers and the data were analysed by frequency, factor analysis, reliability analysis, correlation analysis and multiple regression analysis. The primary results are as follows - Three corporate social responsibility (CSR) factors were obtained - economic responsibility, legal.ethical responsibility and philanthropic responsibility. In addition, five factors were obtained from the factor analysis of perceived service quality - tangibility, reliability, responsiveness, assurance and empathy. Correlation analysis showed a significant correlation between the CSR factors and the customers' perceived service quality factors. Multiple regression analysis, to verify the hypothesis, showed that CSR in the foodservice industry had a significant influence upon customers' perceived service quality; therefore, the research hypothesis was adopted. CSR, which had an effect on tangibility out of the minutely-perceived service quality factors, was indicated in the order of economic responsibility, legal ethical responsibility and philanthropic responsibility. Responsiveness, reliability, and assurance were influenced by legal ethical responsibility, economic responsibility and philanthropic responsibility, respectively, in order. Also, empathy was surveyed to be influenced by legal ethical responsibility, philanthropic responsibility and economic responsibility in order. Consequently, customers' evaluations of perceived service quality may be inferred to have positive effects when the customer recognizes whether the foodservice company performs social responsibility.

• Journal of Digital Convergence
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• v.17 no.6
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• pp.185-192
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• 2019

The purpose of this study examines the effects of corporate CSR on corporate image, customer satisfaction, and customer citizenship behavior in order to provide implications for CSR. To verify hypotheses, we conducted a questionnaire survey on university students using Apple, Sony, Sharp, and Kyocera mobile phones, and used structural equation model analysis for 294 units. As a result, four factors, economic responsibility, legal responsibility, ethical responsibility and philanthropic responsibility were derived from corporate social responsibility, and all three factors except for ethical responsibility factors were proved to have a positive effect on corporate image. In addition, corporate image has a positive effect on customer satisfaction and customer civic behavior. As an implication, Japanese companies will need to take a systematic approach to CSR to help them understand their CSR and improve the level of CSR they can sympathize with.

• The Journal of the Korea Contents Association
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• v.16 no.4
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• pp.426-433
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• 2016

This study investigates the effects of entrepreneurship and corporate social responsibility (CSR) on firm performance. I use the conditional quantile regression as well as the ordinary least square (OLS) with 300 samples, only medium and small size companies. I found firstly, entrepreneurship affected overall positively firm performance in the all quantile levels. Secondly, CSR also have a positive impact on firm performance in the overall all quantile levels. By these results, I recommend that entrepreneurship and CSR should a positive impact on the firm performance for the small and medium business companies.

• Journal of Digital Convergence
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• v.19 no.11
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• pp.145-153
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• 2021

The purpose of this study is to present the current status and implications of companies in relation to the nature of CSR based on the theoretical background of corporate social responsibility (CSR). For consumers using mobile phones from Samsung, LG, and Apple, the impact of CSR components on corporate image, customer satisfaction, and customer citizenship behavior was analyzed. Economic responsibility, ethical responsibility, and philanthropic responsibility all have positive effects on corporate image. However, it was found that legal responsibility did not pay attention to the corporate image. And the corporate image was found to have a positive (+) effect on customer satisfaction and customer citizenship behavior. The results of this study suggest that companies need to devise a systematic CSR education system for their stakeholders.