• Title/Summary/Keyword: 기업의 사회적책임

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A Study on the Accounting Conservatism of Socially Responsible Investment Corporate (사회책임투자 기업의 회계보수주의 수준에 관한 연구)

  • Kim, Jin-Seop
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.20 no.1
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    • pp.347-353
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    • 2019
  • This study examined the Quality of Accounting Earning of Socially Responsible Investment(SRI) Corporate from the vantage point of Accounting Conservatism. This study used 2,993 sample data from 2011 to 2016. In short, the result of this study's is as followed. Socially Responsible Investment(SRI) have a positive relevance with Accounting Conservatism. Therefore, this study can support that the firm has a high level of Socially Responsible Investment(SRI) will have the better the Quality of Accounting Earnings according to this study. This study contributes as follow. This study verified the Accounting Earnings's Quality of Socially Responsible Investment(SRI) Corporate from a Accounting Conservatism vantage point and extended precedent study on Socially Responsible Investment(SRI). We hope that this study can be helped development of capital market.

The Research on the Development of the Corporate Social Responsibility (기업의 사회적 책임 발전방향에 관한 연구)

  • Song, Kwan-Cheol;Li, Yi-Ran
    • 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.

보안팀 탐방-넥슨 보안팀

  • Korea Information Security Agency
    • 정보보호뉴스
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    • s.131
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    • pp.21-23
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    • 2008
  • 기업의 사회공헌에 대한 사회 구성원들의 요구가 있다. 기업의 규모가 크면 클수록 사회 공공의 이익을 위한 더 많은 공익적 활동이 있게 마련이고, 실제로 적지 않은 기업이 봉사 활동이나 기부 등을 통해 사회공헌을 실천하고 있다. 당위성이 우선 시 되는 정보보호도 마찬가지. 지난 몇 년간 대형 웹 서비스 기업을 중심으로 정보보호에 대한 사회적 책임을 강조하는 목소리가 커지고 있다. 온라인 게임 서비스를 제공하는 넥슨도 이런 사회적 책임을 요구받는 기업 중 하나다.

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The Effect of Cultural Marketing Activities on a Corporate Brand Asset (문화마케팅 활동이 기업브랜드 자산에 미치는 영향)

  • You, Hee-Bong;Ha, Kyu-Soo
    • Journal of the Korea Academia-Industrial cooperation Society
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    • v.9 no.6
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    • pp.1856-1868
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    • 2008
  • This paper is about what is the effect of cultural marketing - which is affecting business ethics and social responsibility - on corporate image and formation of brand asset, and about which is getting more influence by cultural marketing among factors that is forming corporate image and brand asset. The results are like below. First, cultural marketing activities had an indirect influence on the corporate brand asset. Second, cultural marketing had an direct influence on the corporate brand image. Third, cultural marketing had a positive impact on reminding of the brand image. Fourth, social responsibility and business ethics had an indirect influence on the brand loyalty. Fifth, corporate social responsibility and business ethics had a positive impact on the brand image. Sixth, among the corporate social responsibility, community activities played a control variables. Seventh, regarding the characteristics of the respondents it showed that there's perception gaps among marketing, responsibility and ethics as well as brand assets. All in all, cultural marketing had an indirect effect on formulating corporate brand asset by the means of corporate image. The result is pointing out the importance of establishing a strategic marketing plan that is taking harmony between the character of cultural marketing and media, continuous and long-term plan, connection with the type of the brand asset into account. Moreover, as people realized that corporate business activities are brining not only economic consequences, such as providing goods and services but also social consequences, such as uneven distribution of wealth, dirty links between business and politics, consumers' security, pollution, and etc., companies are reconsidering its own role in society. This reconsideration is called corporate social responsibility and this pushed the company to keep business ethics together with their business.

A Study on Meta-analysis Design for CSR in Culture and Arts (문화예술 사회적 책임활동(CSR)에 관한 메타분석 기초 설계)

  • Kim, Eun Hye;Kim, Ji Young
    • Proceedings of the Korea Contents Association Conference
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    • 2019.05a
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    • pp.265-266
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    • 2019
  • 본 연구의 목적은 두 가지이다. 첫째, 정부주도의 지속가능경영 정책 맥락에서 문화예술분야의 한국기업들의 사회적 책임활동(CSR)을 체계적 문헌고찰을 통하여 분석하는 것이다. 둘째, 체계적 문헌고찰의 결과를 바탕으로 문화예술분야 사회적 책임활동에 대한 연구의 요소를 도출하였다. 이를 위해 문헌고찰을 실시하고 각 연구의 요소가 분석되었다. 연구 결과, 사회적 책임활동에 대한 기업과 소비자의 인식 개선, 소비자의 경험, 발전 방향이 도출되었다.

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A Study on Coporete Social Responsibility (기업의 사회적 책임에 관한 연구)

  • Kwon, Sang-ro
    • Proceedings of the Korea Contents Association Conference
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    • 2016.05a
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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.

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The Impact of ESG Activities on the Corporate Performance : Focused on Logistics Companies (ESG 활동이 기업성과에 미치는 영향: 물류기업을 중심으로)

  • Kim, Young-Soo
    • Journal of Korea Port Economic Association
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    • v.39 no.2
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    • pp.143-163
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    • 2023
  • This study aims to analyze the impact of ESG activities on the corporate performance of logistics companies in Korea. To achieve this, the study examines the factors influencing the adoption and implementation of ESG activities, assesses the extent to which ESG activities enhance corporate trust and image, and empirically analyzes the effect of ESG implementation on the corporate performance of logistics companies. An online survey was conducted using Google Forms for Korean logistics companies, and a total of 463 data sets were utilized for PLS structural equation analysis using the SmartPLS 4.0 software tools. The findings of the study are as follows: Firstly, external pressure, specifically government pressure, significantly influences environmental responsibility activities, while investor pressure significantly affects social responsibility activities and governance responsibility activities. Additionally, internal management pressures significantly impact environmental responsibility activities, and employees have a significant influence on all ESG responsibility activities. Secondly, environmental responsibility activities positively affect corporate image, whereas social and governance responsibility activities influence trust and corporate image. Thirdly, trust and corporate image demonstrate significant effects on both financial and non-financial performance. Fourthly, trust significantly mediates the relationship between social responsibility, governance responsibility, and non-financial performance, while image mediates the connection between ESG responsibility and both financial and non-financial performance. The contribution of this study lies in providing practical insights for logistics companies to actively promote ESG activities, thereby establishing a reputation for being environmentally, socially, and governance responsible and gaining customer trust. By doing so, this study aims to raise awareness of the importance of ESG activities in the logistics industry and help companies recognize their significance for sustainable management

Attitudes toward Social Values and Economic Values of Social Enterprise Workers (사회적기업 근로자의 사회적 가치와 경제적 가치에 대한 태도)

  • Kim, Eun-Hee;Lee, Yong-Jae
    • The Journal of the Korea Contents Association
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    • v.17 no.5
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    • pp.602-612
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    • 2017
  • The purpose of this study was to identify employees' perception of social and economic values that social enterprises pursue and to provide implications for the training of social enterprise workers. The main results are as follows. First, more than half of the social enterprise workers recognized that economic value and social value were equally important. In addition, the responsibilities of realizing corporate social values were somewhat higher than those of employees. The social value of the social enterprise should be pursued in preference to the value for the company and its members. However, efforts to set goals for the social value of social enterprises were lacking. Second, social enterprise workers generally had a high perception of economic value and recognized that the responsibility and effort of management was more important than the employees in order to realize economic value. Third, the higher the age of workers, the higher the importance of social value than economic value, emphasized the responsibility of the manager, and the less the work experience, the more important is the social value and the manager's responsibility. While commercial enterprise workers are highly aware of the importance of economic value, non-profit enterprise workers are highly aware of the importance of social value. In the future, it will be necessary to provide an educational support program that allows workers to recognize the social and economic value of social enterprises in a balanced manner. Efforts are needed to develop, monitor and monitor standardized measures for measuring the value of social enterprises.

Influential Relationship of Hotel's Corporate Social Responsibility with Hotel Image and Customer Loyalty (호텔기업의 사회적 책임활동, 호텔이미지, 고객충성도 간의 영향관계)

  • Cho, Kyung-Hee;Yoo, Yang-Ho
    • The Journal of the Korea Contents Association
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    • v.12 no.9
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    • pp.459-467
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    • 2012
  • In this study, empirical analysis was conducted to identify that the hotel's corporate social responsibility has an effect on hotel image, and examine the correlation between hotel image and customer loyalty, targeting customers who have used five-star hotels, located in seoul. As a result, it was revealed that the hotel's corporate social responsibility would have a significant effect on hotel image, and hotel image would have a significant effect on customer loyalty. These findings are meaningful in that this study provides proven data for accounting for the competitive advantage by using social responsibility activities more effectively and strategically through recognizing the importance of hotel's corporate social responsibility.