• 실천공학교육논문지
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• 제10권2호
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• pp.149-157
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• 2018

중국은 국가의 발전계획 목표를 바탕으로 한 기업의 사회적 책임(CSR) 정책과 평가기준으로 기업의 경영활동을 평가하고 있다. 이러한 평가는 중국 시장에 진출해 있거나 또는 진출을 희망하는 한국 기업들에게 매우 중요한 이슈로서 중국의 CSR 발전과정 및 특징에 대한 이해가 선행되어야 할 것으로 판단된다. 이에, 본 연구는 중국의 정치적 특수성을 기반으로 한 CSR 발전 과정과 동향, 관련 제도 및 기업사례를 분석하였다. 이를 통해 중국사회와 대중이 요구하는 CSR에 대한 이해와 경영전략으로 활용하고자 하는 기업들을 위하여 CSR 이행전략의 제시와 CSR 교육 프레임을 제시하였다.

• 아태비즈니스연구
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• 제12권1호
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• pp.57-69
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• 2021

Purpose - The purpose of this study is to investigate the effect of macroeconomic conditions on the relationship between CSR and firm value. Design/methodology/approach - Employing KEJI index as a proxy for a firm's CSR activities, we investigate whether investors discount the value of CSR activity during the economic recession when a firm's bankruptcy risk is high and thus its future sustainability is suspected. Findings - Our empirical result represents that the value of a firm with high CSR score is undervalued during recession, reflecting investors doubt the sustainability of a firm whose CSR score is high when overall economy is exposed to high downside risk. Research implications or Originality - It implies that investors may not regard the CSR activities as an indicator of corporate sustainability. Also, the result represents that stable macroeconomic condition can be one of the important factors to make the CSR activity increase a firm's value.

• 디지털융복합연구
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• 제16권6호
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• pp.175-185
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• 2018

이 연구는 기업의 사회적책임(CSR)활동과 재무성과간의 관계에서 경영혁신의 매개효과를 분석함으로써 지속가능 경영을 위한 CSR활동의 방향성을 제시하는데 목적이 있다. 연구가설 검증을 위하여 국내 제조기업 종사자 517명의 설문결과를 확보하고, SPSS 18.0과 AMOS 20.0을 사용하여 분석하였다. 실증분석결과, 첫째, CSR활동은 경영혁신에 긍정적인 영향을 나타내었다. 둘째, 경영혁신과 재무성과는 긍정적인 관계를 보였다. 셋째, CSR활동과 재무성과간에 경영혁신의 매개효과를 확인하였다. 마지막으로 CSR활동과 경영혁신의 관계에서 기업의 규모에 따른 부분적인 조절효과만을 확인할 수 있었다. 연구결과를 통하여 제조기업의 사회적책임활동에 대한 방향성을 제시하였으며, 향후 다양한 매개변인에 대한 추가 분석을 통하여 CSR활동과 재무성과간의 체계적인 이론을 정립할 필요가 있다.

• 국제지역연구
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• 제18권3호
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• pp.147-173
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• 2014

평균 9% 성장이라는 외적인 성과와 달리 소득 격차, 빈부 격차 및 지역 격차 등의 사회적인 문제는 중국이 지금까지 이어온 성장세를 지속할 수 없을 것이라는 부정적 견해의 주요 원인이 되었다. 이러한 이유로 중국 정부는 CSR에 대한 제도적인 규정이 기업의 지속가능한 발전을 위한 선택적 사항이 아닌 필수적인 사항임을 인식하기 시작하였다. 특히 11.5규획이 시작되고 3차 개정 "회사법"이 시행된 2006년은 중국의 CSR 원년이라고 할 수 있다. 11.5규획에서 CSR을 처음 언급하며 사회적 관심을 불러일으켰다면, 개정 회사법에서는 사회적 책임이라는 단어를 처음으로 법률 조항에 삽입시켰다. 그리고 12.5규획에서는 '지속가능한 발전'을 핵심목표로 설정하고 본격적으로 CSR에 대한 구체적인 방안을 기업정책에 반영하고 있다. 은행의 사회적 책임은 은행고유의 산업적 특징으로 인하여 일반기업보다 더 구체적이고 강제적인 규정을 마련하고 있다. 우리나라 은행이 중국시장에 성공적으로 진출하고 안정화하기 위해서는 중국정부의 거시정책을 반영하고 적절한 대응방안을 마련하는 것이 중요할 것이다. 이에 본 논문에서는 중국정부의 중요 거시정책 중 하나인 CSR을 중심으로 논의를 전개하였다. 특히 상업은행의 사회적 책임이 은행법 체계에 어떻게 반영되어 있으며 문제점이 무엇인지, 그리고 향후 상업은행의 사회적 책임과 관련한 입법 방향에 대하여 연구하여 전략적 시사점을 제공하고자 하였다.

• The Journal of Asian Finance, Economics and Business
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• 제7권12호
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• pp.885-894
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• 2020

This paper aims to provide a review concept regarding the relationship between corporate governance and corporate sustainability in Indonesia. This paper examines the mechanisms and guidelines for implementing good corporate governance. This research used the literature review method and explores some effective corporate governance principles such as transparency, accountability, responsibility, independence, fairness, and equality to achieve business sustainability in Indonesia's setting. The results show that good corporate governance regulation in Indonesia has been improved, but the enforcement is still needed to be optimized because good corporate governance will positively impact corporate sustainability. Thus, sustainability requires more corporate innovation because sustainability is about how a company can create profits and value-added to society through corporate social responsibility (CSR) programs and how the company can contribute to the preservation of nature and the environment. In Indonesia, the board of directors, the board of commissioners, and the audit committees are positively related to CSR disclosure. Thus, leadership and management efforts are crucial. However, to comprehensively support the synergy of implementing good corporate governance, we need the role of the state, the business community, and society. This study provides important insights into the implementation of good corporate governance in achieving corporate sustainability in Indonesia.

• 디지털융복합연구
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• 제14권3호
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• pp.127-134
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• 2016

융복합시대에 기업의 CSR활동에 있어서, CSR활동과 이미지, 평판이 구매의도에 어떠한 영향을 미치는지에 대한 연구를 하였다. 이를 위해 대구 경북에 거주하는 시민 및 학생을 대상으로 총200부를 설문 조사하였으며, 융복합 시대에 CSR 활동을 통한 세부적인 마케팅을 전략, 전술을 세울지에 대한 대안점이 무엇인지 찾을 수 있다. 첫째, CSR활동이 구매의도에 정(+)영향을 미친다. 둘째, 기업 이미지는 기업의 CSR활동과 구매의도를 매개할 것이다. 셋째, 기업평판은 기업의 CSR활동과 구매의도를 매개할 것이다. 기업의 CSR 활동은 선택이 아니라 필수가 되었으며, 사회적 책임을 다하는 기업이 사랑받는 기업으로 경영실적으로도 나타나고 있다.

• 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.

• 아태비즈니스연구
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• 제10권1호
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• pp.135-147
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• 2019

Despite the importance of multinational service ventures' alliances with local firms for CSR engagement, research is little interested in this issue. Because many multinational service ventures have increasingly allied with local firms for their CSR performance, it is important to explain the role of the alliance between a multinational service venture and a local firm. Our study addressed an issue of multinational service ventures' CSR performance through alliances with local firms. Based prominently on the resource-based theory of the firm, the competence-based theory of the firm, and the resource-adavantage theory of competition, we attempted to predict how a multinational service venture can be successful in CSR engagement based on an alliance with a local firm. Our study posited that local firms' CSR knowledge and CSR orientation positively influence multinational service ventures's CSR capabilities. In addition, we posited the positive moderating roles of alliance competence in the relationships between local firms' CSR resources and multinational service ventures' CSR capability. Moreover, our study posited that multinational service ventures' CSR capability is a source of competitive advantage. Finally, we concluded this manuscript with a discussion of scholarly and managerial implications, limitations of the study, and directions for a further study.

• The Journal of Asian Finance, Economics and Business
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• 제8권3호
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• pp.383-390
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• 2021

This study investigates the effect of shareholders' rights, disclosure, and transparency on firm value. This study also investigates whether corporate social responsibility (CSR) is pure moderation or quasi moderation in the effect of shareholders' rights, disclosure, and transparency on firm value. This study's novelty is building a model framework to increase firm value and the role of CSR in increasing firm value. This study used secondary data provided by Indonesia, Malaysia, and Thailand Stock Exchanges. The sample of this study is 142 companies with four years of observations from 2012-2015. Firm value is measured by Tobin's Q. While shareholder's rights, disclosure, and transparency are measured using the ASEAN scorecard. The analysis method used in this study is a fixed effect model using a panel data approach. The result of this study shows that shareholders' rights have a significant positive effect on firm value. However, disclosure and transparency do not affect firm value significantly. In comparison, the CSR disclosure has a moderation effect on the relationship between shareholders' rights and firm value. The CSR disclosure does not have a moderation effect on the relationship between disclosure and transparency and firm value.

• The Journal of Asian Finance, Economics and Business
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• 제8권1호
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• pp.767-780
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• 2021

The purpose of this research is to analyze the effect of financial elements (asset growth, liability growth, equity growth, revenue growth, and profit growth) on stock price performance and to analyze the growth of Corporate Social Responsibility (CSR) costs as a moderating effect. The technique analysis used is regression analysis. Samples in this analysis are manufacturing firms listed on the Indonesian Stock Exchange (IDX) for the period 2014-2018. The use of regression models for hypothesis testing must fulfill several applicable assumptions such as Normality Test, Heteroscedasticity Test, Multicollinearity Test, Autocorrelation Test, Model Fit Test, Determination Coefficient Test, and Hypothesis Test. Data analysis used two research models, namely model 1 and model 2. Model 1 is without the moderating variable, and model 2 is with the moderating variable, that is, CSR cost growth. Based on the result of the regression analysis, it can be inferred that the asset, revenue, and profit growth have a positive impact on stock price results. Liabilities and equity growth do not affect stock price performance. Operating expense growth has a significant effect on price performance. CSR cost growth can moderate the effect of growth in financial statement elements on stock price performance but is not significant.