• 패션비즈니스
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• 제21권1호
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• pp.45-57
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• 2017

This study explored the current implementation status of corporate social responsibility (CSR) among textiles and apparel manufacturers and retailers in Korea, based on the Triple Bottom Line (TBL). We also investigated the provision of information related to CSR practices on the websites of companies. A quantitative content analysis was conducted to analyze the website disclosures of 61 listed companies categorized in the textiles, apparel, shoes, and luxury industry. Analysis was focused on the presence, accessibility, and the level of CSR website disclosure. Seven themes emerged by applying the constant comparison analysis. Using Scott's formula for pi, a high level of inter-coder reliability was achieved, ranging from 0.91 to 0.97. Regarding the three dimensions of CSR suggested in TBL, economic dimension was relatively more emphasized in the website disclosures of most companies, compared to social and environment dimensions. Website disclosures were further investigated, based on the product categories of each company. Limitations of this study and suggestions for future studies are discussed.

• The Journal of Asian Finance, Economics and Business
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• 제8권3호
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• pp.209-216
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• 2021

This study aim is to examine 1) the impact of corporate social responsibility disclosure and tax aggressiveness on firm value, 2) the impact of tax aggressiveness on firm value, and 3) the impact of corporate social responsibility on firm value. The sample of this study is 29 manufacturing companies listed on the Indonesia Stock Exchange. The period of research spans three years, from 2017 to 2019. The data is gathered from the annual report of the companies or website of companies and also the website from Indonesia Stock Exchange (IDX). This study uses Structural Equation Model with Partial Least Square. The research findings show that corporate social responsibility and tax aggressiveness have a negative and significant impact on firm value. The tax aggressiveness and firm value have a negative and significant impact. Corporate social responsibility has a positive and significant impact on firm value. This study uses the manufacturing sector, so that the findings of this study cannot be generalized to other sectors. Future research should explore other sectors such as mining, banking, etc. This study uses Effective Tax Rate (ETR) to measure tax aggressiveness. Further research should use another measurement, for instance, Current Effective Tax Rate (CETR).

• 산업경영시스템학회지
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• 제28권2호
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• pp.125-132
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• 2005

Internet website is widely used as strategic mean for making profits as well as corporate advertisement. Therefore, website becomes necessary to evaluate for improving the efficiency of the website. Especially companies construct the website with different purposes, so applying the universal web evaluation model is inefficient. Also existing research about website evaluation model don't consider about the dependence of each evaluation factor. In this paper, we propose the developing methodology of website evaluation model considering the dependence of evaluation factors. This developing methodology use FSM and the inference algorithm using levelized FCM.

• International Journal of Advanced Culture Technology
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• 제7권4호
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• pp.69-75
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• 2019

In recent years, with the development of IT technology and mobile communication, the powerful communication function of the Internet will gradually eliminate the information asymmetry between supply and demand, and the third-party review website emerges as The Times require. Dianping.com was founded in 2003. After a few years of development, it has become an independent third-party consumer review website worldwide. One of the reasons for such great success is corporate culture, which plays an important role in human resource management. The competition of enterprises is not only the competition of products and cost advantages, but also the superior enterprise culture presented to customers in the international environment. The competition between third-party review sites has been very fierce. In just a few years, many foreign third-party review websites went public and made profits, but some domestic start-ups went bankrupt due to the lack of a good business model and corporate culture. A good business model is particularly important. Taking dianping.com as the research object and combining with the business model of the company, this paper studies the unique corporate culture of dianping.com, hoping to help the company through the investigation and research of this paper, so as to improve the company in the future. And put forward a certain practical significance and value.

• 한국의류학회지
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• 제35권4호
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• pp.455-465
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• 2011

This study explores the CSR activities of Korean fashion corporations. A contents analysis of corporate websites was carried out to investigate the structure and function of their websites and the activity dimensions related to the CSR of Korean fashion corporations. The subjects were the Korean top 100 fashion corporations according to total sales in 2009. The findings throughout the research are as follow. First, a total of 46 corporations created the contents about CSR activities on their websites. A total of 32 of them communicated their CSR activities on the main menu at the intro page of the website. Second, the CSR activities of Korean fashion corporate were classified the 3P dimensions, profit (economic responsibilities), planet (environmental responsibility), and people (social responsibility). We found a total of 228 CSR issues for Korean fashion corporations. The issues included in the people dimension were 71.0%, planet issues 16.7%, and profit issues 12.3%. The most significant issue was the economic support responsibility to social organizations included in the people dimension.

• The Journal of Asian Finance, Economics and Business
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• 제8권1호
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• pp.187-198
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• 2021

The objective of this study is to examine the direct and indirect influences of government's role, organizational commitment, and media exposure on the corporate social and environmental responsibility disclosure (CSERD) of 42 Indonesian state-owned enterprises (SOEs) with good corporate governance as the mediator. This study uses a quantitative approach with path analysis to test the hypothesis. The sample in this study was directors of 42 state-owned enterprises in Indonesia. The data was collected using a questionnaire with items assessed on a five-point Likert scale. This study finds that 1) the government's role, organizational commitment, and media exposure have direct influences on good corporate governance and corporate social responsibility disclosure; 2) the government's role and organizational commitment have significant influences on corporate social and environmental responsibility disclosure with the mediation of good corporate governance, indicating that government's role and the organizational commitment are factors affecting Indonesian state-owned enterprises; and 3) the media exposure through good corporate governance mediation does not have a significant effect on corporate social and environmental responsibility disclosure. This means that media exposure is only one of the tools for CSERD, while SOEs have no obligation to disclose CSER through website or printed media.

• Asian Journal of Business Environment
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• 제10권1호
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• pp.19-28
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• 2020

Purpose: This research aims to investigate the impact of corporate integrity on stock price crash risk. Research design, data, and methodology: Taking 1419 firms listed in Shenzhen Stock Exchange in China as a sample, this paper empirically analyzed the relationship between corporate integrity and stock price crash risk. The main integrity data was hand-collected from Shenzhen Stock Exchange Website. Other financial data was collected from CSMAR Database. Results: Findings show that corporate integrity can significantly decrease stock price crash risk. After changing the selection of samples, model estimation methods and the proxy variable of stock price crash risk, the conclusion is still valid. Further research shows that the relationship between corporate integrity and stock price crash risk is only found in firms with weak internal control and firms in poor legal system areas. Conclusions: Results of the study suggest that corporate integrity has a significant influence on behaviors of managers. Business ethics reduces the likelihood of managers to overstate financial performance and hide bad news, which leads to the low likelihood of future stock price crashes. Meanwhile, corporate integrity can supplement internal control and legal system in decreasing stock price crash risks.

• 디지털융복합연구
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• 제14권10호
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• pp.119-128
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• 2016

본 연구는 현대자동차의 CSR홈페이지를 중심으로 스토리텔링을 분석하여 CSR스토리 전략을 파악하고자 하였다. CSR홈페이지의 설계에 있어 양방향성, 이용편이성, 최신성, 정보성을 기준으로 분석한 결과 양방향 대화 기능은 미흡하였으며 기업의 활동에 고객의 참여를 유도하거나 고객과 함께 스토리텔링하는 경우가 드문 것으로 나타났다. 또한 자료의 업데이트가 잘 되지 않고 있어 최신성의 기준을 따르지 못하고 있었으나 공유 기능을 갖추고 있어 정보의 확산을 위한 기능은 확보하고 있었다. 그레마스 행위소 모델을 이용하여 내용을 분석한 결과 기업의 사회공헌활동에 관한 뉴스에서 기업은 진정성, 일관성, 유연성의 전략을 보여 주고 있는 것으로 나타났다. CSR스토리텔링에서 기업은 가급적 조력자의 역할을 담당하고 활동의 주체로 임직원, 시민단체, 청년을 비롯한 새로운 인물을 내세우는 것이 바람직하다. 또한 기업은 새로운 가치에 대해 전략적 스토리텔링을 수립하여 시대적 요구에 부응하는 체계적인 사회공헌 활동을 펼쳐야 한다.

• 자원환경지질
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• 제45권4호
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• pp.431-440
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• 2012

본 연구는 지질자원 기술을 활용하는 우리나라와 미국 기업들의 커뮤니케이션을 비교 분석함으로써, 지질자원 기술관련 기업의 커뮤니케이션 현황과 메시지 전략이 어떠한가를 고찰하고자 하였다. 우리나라의 지질자원 기술을 활용하는 기업들은 기업 자체, 기업활동, 기업의 제품 등에 관한 정보를 외부 공중에게 알리는 방법으로 광고 커뮤니케이션을 많이 사용하고 있지는 않는 것으로 파악되었다. 이들 기업들의 광고는 주로 소비자를 타겟으로 하고 있으나, 광고 모델을 적극적으로 활용하지는 않는 것으로 나타났으며, 다양한 공중들과의 커뮤니케이션을 위해 필수적으로 웹사이트를 운영하고 있다. 미국의 지질자원 기술 활용기업들도 우리나라와 마찬가지로 광고 커뮤니케이션을 많이 활용하지는 않고 일반 소비자를 타겟으로 하고 있었다. 이들 기업들은 일반 광고모델을 보편적으로 활용하고 있으며, 다양한 정보를 웹사이트에서 적극적으로 제공하고 있다. 이러한 현황분석을 통해 향후 지질자원 기술을 활용하는 기업이나 조직들의 커뮤니케이션 전략과 집행에 대한 제언을 도출하였다. (1) 구체적인 이미지 정립을 위한 광고전략 필요, (2) 지질자원 기술에 대한 이해를 높이기 위한 메시지 개발, (3) 다양한 광고 크리에이티브 구현, (4) 일관된 광고 컨셉과 메시지 필요, (5) PR 차원에서의 웹사이트 고려, (6) 다양한 이해관계자들을 위한 메시지, (7) 웹사이트 내 다양한 메시지 제공 등이 이에 해당된다.

• The Journal of Asian Finance, Economics and Business
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• 제8권3호
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• pp.539-549
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• 2021

This study aims to examine the relationship between corporate social responsibility (CSR) expenditures and both financial and non-financial performance of Jordanian commercial banks during the period 2008-2018. To measure the variables of interest, secondary data published on Amman Stock Exchange (ASE) website were processed to become preliminary data suitable for the nature of the study. The study sample amounted to 13 commercial banks, which represent all Jordanian commercial banks listed on ASE.. The study found that there is a positive, statistically significant relationship between CSR expenditures and financial performance, as the study showed that the return on equity (ROE) has a positive and significant relationship with CSR expenditure, while the return on assets (ROA) and Tobin's Q model have a statistically significant negative relationship with CSR expenditure, while the market stock price (MSP) had a positive, but not statistically significant. The study also found that there is a positive, statistically significant relationship between CSR expenditures and non-financial performance, which was represented by total deposits and total training expenditures in Jordanian commercial banks. Accordingly, the study recommends encouraging banks to prepare sustainability reports and CSR reports, which are considered comprehensive, and not only with disclosures within the annual reports.