• 경영과정보연구
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• 제36권1호
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• pp.161-180
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• 2017

논문은 기업의 사회적 책임에 관한 연구를 중심으로 한국기업을 대상으로 실증분석을 실시하였다. 먼저 글로벌화와 기업의 재무적 성과와의 관계를 분석하고, 이러한 글로벌화와 재무적 성과사이에서 CSR 활동이 어떤 영향 주는지 살펴보는데 의의를 갖는다. 2008년부터 2014년까지 528개의 한국기업, 1583개의 관측치를 이용하여 실증분석한 결과, CSR 활동은 한국기업이 글로벌화를 통해 기업의 재무적 성과에 영향을 미치는데 있어 긍정적인 조절효과를 주는 것으로 나타났다. 이 결과는 글로벌화, CSR 그리고 기업의 재무적 성과사이에 "삼자관계(triad relationship)"가 있다는 것을 의미하며, 한국 기업은 글로벌화를 통해 학습한 활동이 기업의 재무적 성과에 직접적 영향을 주기도 하지만, 글로벌화 과정에서 형성된 CSR 활동전략 역시도 기업의 재무적 성과에 긍정적인 영향을 주는 것을 알 수 있었다. 이러한 점을 토대로 살펴볼 때, 한국기업들이 글로벌화를 발생하게 되는 위험요소를 CSR활동을 통해 상쇄시킴으로서 경쟁우위를 유지하고 기업의 성과에 긍정적인 영향을 줄 수 있다고 해석할 수 있을 것이다.

• 한국콘텐츠학회논문지
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• 제11권12호
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• pp.395-402
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• 2011

최근 기업의 사회적 책임(Corporate Social Responsibility: CSR)은 지속 가능한 경영 및 긍정적인 기업 이미지의 형성을 위해 필수적인 기업 활동이 되었다. 그러나 CSR 활동이 기업 수준에서 기업 성과에 미치는 효과 연구는 많이 이루어졌으나, 제품 수준의 마케팅 성과로서 브랜드 자산에 미치는 효과와 관련한 연구는 미진하였다. 이에 본 연구에서는 냉장고 기업의 CSR 활동과 브랜드 자산과의 관계를 실증하고, CSR 활동과 브랜드 자산의 관계에 있어 제품 및 서비스 품질 평가의 매개 효과를 구조방정식 모형을 통해 파악하였다. 연구결과, CSR 활동은 제품 및 서비스 품질 평가, 브랜드 자산에 긍정적인 영향을 미치는 것으로 나타났다. 특히 CSR 활동은 브랜드 자산에 직접적으로 긍정적인 영향을 미칠 뿐만 아니라, 제품 및 서비스 품질 평가를 통해 브랜드 자산에 간접적으로 더 큰 긍정적인 영향을 미치는 것으로 나타났다. 이러한 연구 결과를 토대로 실무적이고 이론적인 시사점과 향후 연구 방향에 대하여 논의하였다.

• 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.

• The Journal of Asian Finance, Economics and Business
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• 제9권6호
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• pp.183-194
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• 2022

The objective of this article is to assess the impact of corporate social responsibility (CSR) implementation on Corporate Brand Value (CBV) and Corporate Financial Performance (CFP). At the same time, the article examines the mediated role of CBV on the relationship between CSR implementation and CFP. In-depth interviews and observation techniques were used in this article on 4 experts to collect qualitative information. Quantitative analysis was based on primary data obtained from 454 employees working at enterprises providing Bancassurance services. The article uses various models of Cronbach's Alpha coefficient, Exploratory Factor Analysis (EFA), Confirmatory Factor Analysis (CFA), and Structural Equation Analysis (SEM) using SPSS 22.0 and AMOS 20.0 software. In addition, a 5-point Likert scale is used to measure observed variables. Research results show that CBV plays an intermediate role in the relationship between CSR implementation and CFP. At the same time, the implementation of CSR toward communities, customers, and workers directly impacts CBV and CFP. The article draws a new conclusion; there is no relationship found between the implementation of CSR and CFP. The result proposes implications for the state and Bancassurance service providers to develop and implement CSR-related policies and activities to enhance their brand value and financial performance.

• The Journal of Asian Finance, Economics and Business
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• 제9권5호
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• pp.365-376
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• 2022

This study aims to look into the causal relationships between corporate social responsibility and firm value, corporate social responsibility and institutional ownership, and firm value and institutional ownership. This study develops a triangle model of causal relationships among the three endogenous variables. Samples for this study are manufacturing companies listed on the Indonesia Stock Exchange for the period 2014-2018. The model is operated in the system of simultaneous equation models using the generalized method of moments technique to estimate parameter coefficients. After controlling the effects of trade-off/balancing capital structure and managerial ownership, the research findings show a positive causal relationship between CSR and firm value and firm value and institutional ownership. Institutional ownership has a positive effect on CSR, while the effect of CSR on institutional ownership is negative in the firms without managerial ownership and positive in the firms with managerial ownership. This study finds that the causal relationship between CSR and firm value is stronger after the trade-off/balancing of capital structure is included in the model. Capital structure has a convex effect on firm value and positively impacts institutional ownership. In addition, an independent commissioner has a negative impact on CSR but has no direct impact on firm value.

• 유통과학연구
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• 제18권10호
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• pp.101-110
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• 2020

Purpose: The study investigates the implementation of corporate social responsibility (CSR) in the real estate sector of the UAE by collecting the opinions of both the real estate companies and different tenants on the execution of CSR. Research design, data, and methodology: Using a sample of 300 different types of UAE real estate consumers and twenty real estate firms, the researchers collected the opinions of targeted subjects by administering two types of questionnaires. The Cronbach's Alpha and the Kaiser-Meyer-Olkin (KMO) tests were employed to check the internal consistency and validity of the questionnaires. The selected hypotheses were tested using the Kruskal-Wallis (K-W) hypothesis testing technique. Results: The findings revealed that all types of UAE real estate consumers expressed their discontentment over the implementation of socially responsible actions by the real estate companies. Whereas UAE real estate companies expressed their confidence in the ideal implementation of social actions towards all stakeholders in general and tenants. Conclusion: Even though more than 50 percent of realty customers are dissatisfied with the company's implementation of CSR, a little over 54.80 percent are willing to recommend the company to their family and friends. Implications have been provided for UAE real estate companies who wish to promote their business to all categories of UAE real estate consumers successfully.

• 디지털융복합연구
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• 제14권6호
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• pp.109-118
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• 2016

본 연구는 기업의 국제화와 기업의 사회적 책임(CSR)활동의 연관성을 살펴보고자 하였다. 연구를 위하여 경제정의연구소에 2013년-2014년도에 발표된 200대 기업들을 대상으로 기업들의 CSR활동정도를 파악하기 위하여 경제정의지수(KEJI Index)를 활용하였다. 연구대상 기업은 총 286개 기업이다. 연구결과는 다음과 같다. 첫째, 기업의 국제화 정도에 따라 CSR활동의 차이를 살펴본 결과 기업의 국제화 정도에 따라 CSR세부활동별 유의적인 차이가 있는 것으로 나타났다. 대체적으로 국제화 정도가 높을수록 적극적인 CSR활동을 하는 것으로 나타났으며, 특히 환경경영과 소비자보호 활동을 적극적으로 하는 것으로 나타났다. 둘째, 기업의 국제화에 영향을 주는 요인에 있어서 환경 경영과 소비자보호가 유의한 영향을 주는 것으로 나타났다. 국제화 비중이 높은 기업의 경우, 환경경영과 소비자보호 활동을 중요하게 생각하고 이에 대한 활동을 적극적으로 하는 것으로 나타났다. 본 연구는 국제화 시대의 CSR활동의 중요성에 대해 제시하고, 국제화에 영향을 주는 CSR세부활동의 영향력을 규명함으로써, 기업의 지속가능경영을 위한 CSR활동과 전략을 제시하였다.

• 아태비즈니스연구
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• 제12권1호
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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.

• 한국콘텐츠학회:학술대회논문집
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• 한국콘텐츠학회 2016년도 춘계 종합학술대회 논문집
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• pp.115-116
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• 2016

개방화 및 국제화의 물결과 함께 세계 경제계에서 지배적 지위를 차지하는 거대한 초국적 기업들의 수가 증가하게 되면서, 이들 기업이 환경 파괴, 노사문제, 개발도상국의 빈곤문제에 책임이 있다는 기업의 사회적 책임론(Corporate Social Responsibility: CSR)이 강조되고 있다. 우리나라에서의 CSR활동은 일부 기업에 의해서만 이루지고 있고 분식회계, 환경오염 및 외국인 근로자에 대한 차별대우 등과 같은 법률이나 윤리에 저촉되는 행위들이 거듭되고 있다. 따라서 우리나라 기업들의 CSR에 대한 인식과 활동은 미흡한 면이 있고 이에 대한 개선이 필요하다고 본다.

• 보건의료산업학회지
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• 제12권2호
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• pp.149-162
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• 2018

Objectives : This study aimed to develop tools to measure the social responsibility activities of hospitals using ISO 26000 and to verify the validity and reliability of the developed tools. We verified the content and structural validity, as well as the internal consistency of the proposed measurement tool for hospitals' social responsibility. Methods : We conducted an online survey on hospitals/employees from Feb 26 to Mar 12, 2018, and analyzed selected 197 respondents from the survey by removing incomplete responses. Results : The developed hospitals' CSR (HSR) measurement tool consists of 36 items with 5 factors: "consumer issues", "labor practices", "community involvement & development", "fair operating practice", and "environment". Analysis revealed high reliability with Cronbach' alpha of 0.981. Conclusions : It was verified that the developed HSR tool fully reflected hospital characteristics. This tool can be used to diagnose hospitals' social responsibility and to support strategic decision on social responsibility.