• The Journal of Asian Finance, Economics and Business
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• 제8권5호
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• pp.91-97
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• 2021

The disclosure of corporate social responsibility (CSR) is an important part of the company. CSR disclosure (CSRD) is interesting to study because CSRD in the annual reports is very important in terms of attaining company objectives to satisfy the interests of stakeholders; protect employee's interests; clarify the extent of contribution of the company in both CSR activities and CSRD; assist appropriate investment decisions. This study examines the structure of share ownership and company size as determinants of CSRD in the banking industry. We use a quantitative approach in this approach, in which researchers start with hypotheses and then collect data that can be used to determine whether empirical evidence to support that hypothesis exists. The sampling technique used is purposive sampling so that the research sample was 14 banking companies that are listed on the Indonesian Capital Market Directory from 2015-2017. Data analysis techniques using multiple linear regression determined the relationship between research variables. The results of the study state that managerial ownership, institutional ownership, foreign ownership, and company size affect CSRD. This demonstrates that the role of managerial ownership, institutional ownership, and foreign ownership have an impact on CSRD and are deemed necessary for the corporate environment. Besides, company size determines the activities of CSRD so that it can increase public confidence in the company's operational activities.

• 융합경영연구
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• 제7권4호
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• pp.10-19
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• 2019

Purpose - The purpose of this survey-based study was to identify the impact of corporate social responsibility (CSR) activities on corporate brand assets and consumer purchasing intentions, and to verify causal relationships between the variables. Research Question - The XCIP is the company's longest running program of its kind, taking a global approach to CSR. Xerox uses this initiative to fund employees in their local communities to make a difference in projects of their own choosing. Research Method-The survey period was conducted for about three months from May 3, 2018 to August 7, 2018, and a random sampling method was used. The total number of samples was 420, with 19 samples excluded from final analysis due to untruthful or erroneous responses. Result - In this study, the general characteristics of the survey participants were investigated as follows in analyzing the impact of CSR activities on brand assets and consumer purchasing intentions. First, male (51.6 percent) college graduates (42.4 percent) outnumbered female participants (40.2 percent), and participants in their 40s (30.7 percent) and 50s (23.8 percent) ranked highest, followed by general office workers (27.6 percent), business people, people in service positions, and people in sales positions.

• 중소기업연구
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• 제43권2호
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• pp.31-57
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• 2021

본 연구는 기업의 사회적 책임(CSR)이라는 개념이 어떻게 기업 전반으로 퍼져나가는지 그 확산과정을 실증분석한다. CSR은 현재 다양한 표현으로 재정립되기도 하고 기업마다 다른 형식으로 구현방식을 채택하고 있지만, 이러한 이질적인 현상들은 결국은 CSR이라는 개념을 기업이 받아들인다는 점에서 지식의 확산과정과 유사하다고 보았다. 본 연구는 지식 확산과정, 특히 환경의 압력에 의해서 지식을 채택할 수 밖에 없는 제도화과정을 이론적 틀로 채택하고 실제 기업들이 어떻게 CSR의 개념을 받아들이는지 그 과정을 분석한다. 이에 본 연구는 미국의 비코퍼레이션(B-corporation, 이하 비콥) 무브먼트에 참여하는 과정을 근접성의 개념을 통해서 밝혀보고자 하였다. 근접성은 환경의 특성과 조직의 특성 간의 거리를 의미하며, 근접성이 높을수록 환경에 의한 압력이 높은 것으로 보고, 지리적 근접성과 조직 근접성, 그리고 중복 근접성으로 세분화하였다. 2007년부터 2017년 사이 미국 중소기업 및 스타트업 536개 기업을 대상으로 근접성이 비콥인증 받을 가능성에 미치는 영향을 분석한 결과, 지리적, 조직적, 그리고 중복 근접성은 새롭게 비콥 무브먼트에 참여하는 경향성을 높여주는 것으로 나타났다. 본 연구 결과는 기업이 내재적인 동기와 더불어 외재적인 압력에 의해서도 CSR 개념을 받아들일 가능성이 큼을 시사하며, 이는 CSR을 어떻게 이해할 수 있을 것인가에 대한 이론적·실무적 시사점을 제공한다.

• 품질경영학회지
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• 제41권4호
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• pp.567-580
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• 2013

Purpose: This study aims to develop measuring tools for 'Consumer Issues' of ISO 26000, the international standards for corporate social responsibility(CSR), and propose strategic suggestions on the CSR implemention by analyzing the differences among various industries. Methods: In order to test the research models, structured questionnaires were used and nationwide surveys were conducted targeting at customers who have had experiences in using the products and services from the companies which published CSR reports. In addition, for the empirical analysis of data, the models were verified with AMOS confirmatory factor analysis(CFA). Results: From the result of the analysis of differences among industries, it was shown that level of CSR activities was high in public sectors, followed by service industries and manufacturing. It was also shown high in air transport and the electrical and electronic industries, while it was confirmed low in energy and environment related industries such as energy, automobile and chemical industries. As a result, strategic approaches are suggested, considering the different characteristics of each industry in implementing CSR. Conclusion: This study has developed measuring tools for 'Consumer Issues' to research the core subjects and issues of ISO 26000, the international standards for CSR. It has confirmed the characteristics and differences regarding 'Consumer Issues' among industries and proved that industries can provide guidelines for the implementation of CSR activities through approaching and researching various issues from interested parties. This study has also suggested the importance of customer awareness of CSR activities and active communications by industries.

• 통상정보연구
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• 제13권4호
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• pp.151-176
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• 2011

최근 한국기업의 해외진출이 활발해짐에 따라 현지국에서의 기업의 사회적 책임(CSR)의 중요성이 증대되고 있으나 이에 대한 연구는 상당히 부족한 실정이다. 본 연구에서는 중국 자동차산업에 진출한 일본의 도요타와 현대자동차의 CSR사례를 비교분석함으로써 한국기업의 글로벌CSR전략 수립에 주는 시사점을 유도하고자 하였다. 먼저 CSR에 관한 이론적 고찰을 통해 Carroll의 CSR4단계 피라미드 모형과 CSR인식모형 그리고 Porter & Kramer의 반응적 CSR과 전략적 CSR 모형 및 이부키 에이코의 CSR 모형 등을 이용하여 사례연구의 틀을 제시한 후, 도요타와 현대자동차의 중국에서의 CSR사례를 비교분석하였으며, 연구결과는 다음과 같다. 첫째, 두 회사 모두 다양한 CSR활동을 전개하고 있으나 현대자동차의 경우 상대적으로 자동차와 관련이 없는 분야의 지역사회에 대한 자선적 사회공헌활동에 치우친 데에 비해 도요타는 자동차와 관련이 있는 분야를 중심으로 다양한 이해관계자를 대상으로 균형있는 활동을 전개하고 있다. 둘째, CSR의 인식단계나 Porter & Kramer의 반응적 CSR과 전략적 CSR 모형 및 이부키 에이코의 CSR 모형에 따른 평가 측연에서 현대자동차에 비해 도요타는 보다 전략적 CSR활동이 이루어지고 있었다. 따라서 본 연구가 시사하는 바는 앞으로 한국기업의 글로벌CSR은 좀더 전략적 관점에서 이루어져야 한다는 점이다.

• 지식경영연구
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• 제16권3호
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• pp.103-128
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• 2015

This study sheds light on the role of corporate social responsibility in firms' growth by investigating how and what corporate social activities may flow down china auto industry market. This study results based on in-depth case studies from 5 international auto corporations suggest that positive diverse corporate social responsibility amplified that the influence of commitment to the customer on firm's brand loyalty and sustainable growth. The most important thing is that strategic corporate social responsibility activities including new venture creation support and national project program will have a positive influence on the firm's growth and brand reputation. We build on advanced solutions to examine the unique and joint activities of auto corporations based on china auto industry market and important factors affecting sustainable growth in auto corporations. Contributions and implication of this study for current and future corporate social responsibility research are discussed.

• The Journal of Asian Finance, Economics and Business
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• 제7권8호
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• pp.297-308
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• 2020

This study exemines the roles of corporate social activity (CSR) and executive compensation structure on the pricing of seasoned equity offerings (SEOs) with special focus on the role of CSR in reducing the level of information asymmetry between managers and future shareholders of issuing firms through SEOs. This study also investigates the interaction between executive compensation structure and CSR on the discounting of SEOs. We use a sample of 2,102 seasoned equity offerings of U.S. firms with CSR scores from 1995 to 2015 in our OLS fixed effect regression analysis. The results show that issuing firms with high CSR are more likely to expericence a lower degree of the SEO discount. The results also document a positive association between CSR and a high proportion of equity-based compensation of issuing firms' executives. The findings of this paper confirm that CSR attenuates the impact of information asymmetry and the pre-SEO price uncertainty on the pricing of the offers and hence the SEO discount. Furthermore, CSR reinforces the impact of executive firm-related wealth on the discounting of seasoned equity offerings. It appears that firm-related wealth motivates managers to actively engage in reducing information asymmetry activities before SEOs, thereby decreasing the SEO discount.

• 한국항해항만학회지
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• 제35권2호
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• pp.137-147
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• 2011

The prime objective set for paper is to identify what are the women seafarers' problems and concerns regarding employment on cargo ships. From the cargo ship point of view, the question then is how to provide sufficient solutions for women seafarers in the male-dominated workplace of the ship through Corporate Social Responsibility(CSR) activities. The methodologies of study combine qualitative and quantitative research methods. The progress of research is to conduct a survey by asking a consistent set of key opinion leaders from the Republic of Korea. Moreover, to evaluate the elements of the result, the research explores the way in which we should consider giving priority to aspects of the problem. Finally, based on the terms of CSR, the author recommends measures to support the needs of women when they are employed onboard the world's merchant vessels.

• 대한지역사회영양학회지
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• 제26권3호
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• pp.177-187
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• 2021

Objectives: This study investigated the different perceptions of customers toward traditional and non-traditional fast-food restaurants regarding restaurant healthfulness, corporate reputation, and the impact of corporate reputation on loyalty intentions through corporate social responsibility (CSR) motive. Methods: An online survey was conducted on U.S. residents who were aware of fast food restaurants' CSR activities. Participants selected one fast food restaurant participating in CSR activities, coded as either traditional (n = 117) or non-traditional (n = 48), and answered questions about the selected restaurant's healthfulness, reputation, CSR motives, and loyalty intentions. The participants' perceptions of healthfulness and corporate reputation of the two types of fast-food restaurants were compared. A mediation path of corporate reputation - CSR motive - loyalty intention was analyzed. Results: Non-traditional fast-food restaurants (5.02 ± 1.26) were perceived to be more healthful than traditional ones (3.93 ± 1.72). The participants perceived that compared to traditional fast-food restaurants, non-traditional ones had a better overall corporate reputation (P = 0.037), were more concerned about their customers (P = 0.029), better workplaces (P = 0.007), more environmentally and socially responsible (P < 0.001), and offered higher quality products and services (P = 0.042). Significant positive correlations were shown between restaurant healthfulness and corporate reputation (P < 0.001 for all reputation items). The suggested mediation path was supported with 95% CIs excluding zero, implying that when fast-food restaurants had a better reputation overall, were customer oriented, good employers, strong companies with a good product and service quality, social and environmental responsibility, the participants were more likely to perceive their CSR activities to be sincere and were hence loyal to that restaurant. Conclusions: Overall, participants were more favorable towards non-traditional fast-food restaurants which had a healthier image and better reputation than traditional ones. Therefore, fast food restaurants need to consider offering healthy food and enhance their image, which would maximize the return on their investment in CSR.

• 법제연구
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• 제53호
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• pp.455-489
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• 2017

인도 회사법 개정으로 도입된 기업의 사회적 책임(Corporate Social Responsibility, CSR) 의무화는 국내외에서 큰 관심을 받았다. 인도 회사법제135조가 인도에서 활동하는 외국기업들에게도 의무를 부과하고 있기때문에, 한국에서는 국내 기업들의 대책 마련이 주된 관심사였다. 따라서이 제도가 인도 사회의 발전이라는 맥락에서 어떠한 목표를 지향하고 있는지에 관한 연구는 부족하였다. 이 글은 인도 회사법상 CSR 법제화가사회의 요구에 맞추어 효과적으로 기능하고 있는지, 문제점과 이를 해결할 수 있는 보완점은 무엇인지를 중점적으로 다루었다. 인도 회사법이 CSR의 의무화를 명시했음에도 불구하고 불이행에 대한강력한 처벌은 구체화하지 못했고, 결국 기업들의 소극적인 CSR 참여로이어졌다. 또한 CSR로 인정받을 수 있는 활동에 대한 이해 결여와 단순한 시간적 여유 부족 등도 문제점으로 파악되었다. 자선의 영역으로 간주되었던 CSR을 강제로 법제화한 것 자체에서 유래된 문제점도 노출되었다. CSR을 통해 공공 인프라에 대한 접근성이 떨어지는 지역의 삶의 질개선을 기대했던 정부와는 달리 기업들은 미디어 노출 효과와 신규 투자기회를 노릴 수 있는 지역에서의 활동을 선호하였다. 효율성과 형평성이라는 요소에서 문제점이 드러난 것이다. 현행 CSR 법제의 보완책은 이러한 문제점의 이해를 바탕으로 실현되어야 한다. 인도 정부 역시 이 점을 인식하고 있으며, 법제의 온전한 정착을 위해 다양한 노력을 시도하고 있다. 처벌조항이 조속히 도입되지 않고 있다는 비판에도 불구하고, 인도 정부는 정부 주도의 대규모 개발 사업에 기업들의 CSR 참여를 독려하고 있다. 또한 인도 정부는 빈민들의자립을 위한 서비스 산업의 활약에도 관심을 가지고 있다. CSR이 발효된지 회계연도로 두 번째 해에 기업들의 CSR 활동 금액이 전년도에 비해유의미하게 늘어났다는 점은 이러한 정부의 노력을 보여주는 것이며, 법제의 안정적인 정착과 사회개발이라는 양 측면에서 긍정적인 역할을 할것으로 기대되는 이유이기도 하다.