• 제목/요약/키워드: CSR Index

검색결과 51건 처리시간 0.027초

기업지배구조와 기업의 사회적 책임 적합성에 관한 연구 (Relationship between Corporate Governance and CSR Fit)

  • 박지현;신형덕
    • 한국산학기술학회논문지
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    • 제20권6호
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    • pp.104-112
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    • 2019
  • 본 연구는 기업지배구조와 CSR(Corporate Social Responsibility, 기업의 사회적 책임)적합성 간의 관계를 분석한 연구이다. 사회공헌활동의 CSR적합성을 결정하는 요인은 다양함에도 불구하고 아직 그에 관한 연구가 많이 진행되지 않았다. 따라서 본 연구는 기업지배구조가 CSR에 영향을 미치는 주요 요인 중 하나라는 선행연구 결과를 바탕으로 기업지배구조와 CSR적합성 간의 관계에 대해 알아보고자 하였다. 이를 위해 본 연구는 2009년부터 2012년까지의 전국경제인연합회 사회공헌백서 데이터와 동 기간 한국기업지배구조원이 평가한 기업지배구조 결과를 바탕으로 회귀분석을 진행하였다. 그 결과 기업지배구조와 CSR적합성 사이에는 유의한 부(-)의 관계 (${\beta}=-.023$, p<.05)가 존재한다는 것을 발견하였다. 또한 CSR적합성을 기능, 타겟, 규모적합성 요인으로 나누어 분석한 회귀분석을 통해 기능적합성과 타겟적합성은 기업지배구조와 유의한 부(-)의 관계(${\beta}=-.021$, p<.05; ${\beta}=-.016$, p<.1)를 가지나 규모적합성은 기업지배구조와 유의한 관계를 갖지 않음을 발견하였다(${\beta}=-.005$, p=.511). 본 연구는 기업지배구조와 CSR적합성과의 관계에 대해 실증 분석하여 그 이유에 대해 새로운 논의의 틀을 제공했다는 점에서 의의를 찾을 수 있다. 또한 CSR적합성의 다양한 유형에 따르는 상이한 의미가 있음을 발견하여 기업에서 CSR적합성을 활용한 전략을 수립할 때 그 목적에 맞는 체계적 접근이 필요하다는 실무적 시사점을 도출하였다.

Assessing the Appropriateness of the Spatial Distribution of Standard Lots Using the L-index

  • Lee, Sang-Kyeong;Lee, Byoungkil
    • 한국측량학회지
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    • 제31권6_2호
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    • pp.601-609
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    • 2013
  • Standard lots, which are used to assess values of individual lots in Korea, have been criticized for their improper distribution. However, there has been very little evaluation for the spatial distribution of standard lots, and an evaluation method has never been developed. In order to overcome this situation, we attempt to assess the appropriateness of the spatial distribution of standard lots using the L-index and Monte Carlo simulation. The L-index is a well-known indicator of the complete spatial randomness (CSR) of points in spatial statistics. If the L-index of standard lots is similar to that of individual lots, the former is considered to be randomly distributed according to the latter. By analyzing L-indices of two study areas, Gangnam and Seongdong, we find a statistically significant difference in Gangnam area and a relatively small difference in Seongdong area. We confirm that the spatial distribution of standard lots is not CSR and that the L-index is useful as an evaluation method. These results suggest that the standard lot selection and management guidelines need to be modified to apply the spatial distribution of individual lots to the standard lot selection process.

The Effects of Socially Responsible Activities on the Management Performance of Internationally Diversified Firms: Evidence from Korean Small- and Medium-Sized Firms

  • An, Sang-Bong;Kang, Tae-Won
    • Journal of Korea Trade
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    • 제24권5호
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    • pp.35-54
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    • 2020
  • Purpose - It seems common sense that corporate social responsibility (CSR) is a key driver of business sustainability. Nevertheless, there has been little research on the performance of socially responsible activities, including economic and environmentally responsibility activities, in internationally diversified firms. Design/methodology - The purpose of this study was to evaluate the effects of CSR activities on management performance. For this evaluation, an empirical analysis was conducted with total of 2,520 cases, selected from companies listed on the Korea Composite Stock Price Index market for six years from 2013 to 2018. As proxies for management performance, financial data such as a total asset net profit ratio and a total asset operating ratio were used. A multivariate regression analysis was conducted to test hypotheses. Findings - The results of this analysis indicated that firms in the CSR outstanding group were ranked significantly higher than other groups in management performance. In addition, CSR activities of internationally diversified firms positively influenced the total asset net profit ratio and total asset operating ratio. Originality/value - The results suggest that the CSR activities of these firms can play a significant role in enhancing management performance in the economic status of Korea, where the degree of export dependency is high.

The Effects of Socially Responsible Activities on Management Performance of Internationally Diversified Firms: Evidence from the KOSPI Market

  • AN, Sang Bong;YOON, Ki Chang
    • The Journal of Asian Finance, Economics and Business
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    • 제8권3호
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    • pp.251-265
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    • 2021
  • It seems a common sense that corporate social responsibility (CSR) is a key driver to attain business sustainability. Nevertheless, there has been little research on the performance of socially responsible activities, including economic and environmental responsibility activities in internationally diversified firms. The purpose of this study was to evaluate the effects of CSR activities on management performance. For this evaluation, an empirical analysis was conducted with a total of 2,520 cases, selected from companies listed on the Korea Composite Stock Price Index market for six years from 2013 to 2018. As proxies for management performance, financial date such as a total asset net profit ratio and a total asset-operating ratio were used. A multivariate regression analysis was conducted to test hypotheses. The results of this analysis indicated that firms in the CSR outstanding group are significantly higher than other groups in management performances. In addition, CSR activities of internationally diversified firms positively influence their total asset net profit ratio and total asset-operating ratio. The results suggested that CSR activities of these firms can play a significant role in enhancing management performances amid the economic status of Korea, where a degree of export dependency is high.

휴대형 미끄럼시험기 (ONO.PPSM)의 적용성 검토 (Application Review of Portable Slip Meter(ONO.PPSM))

  • 백권혁;신윤호;최수경
    • 한국건축시공학회:학술대회논문집
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    • 한국건축시공학회 2009년도 춘계 학술논문 발표대회 학계
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    • pp.219-223
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    • 2009
  • This paper is the result of investigation of ONO PPSM(ONO PORTABLE SLIP METER) by way of experiment to see the validity as a slip meter, ONO PPSM is a portable slip meter which was made up for the weak points of O-Y PSM(ONO-YOSHIOKA PULL SLIP METER) which takes an accurate measurement of the slip resistance but very heavy and hard to operate. In order to know the stability of the measurement result of ONO PPSM, we measured the slip resistance against 4 different kind of floor materials. As a result of this, we found out that the coefficient of variability of CSR' is less than 0.05. Also, we verified the relation between CSR' and CSR. more specifically by doing the slip test against 7 different kinds of inorganic matter floor materials. We increased the usability of ONO PPSM as a slip meter by suggesting the method of sharing the evaluation index of slip of CSR' and C.S.R.

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The Effect of Liquidity, Leverage, and Profitability on Firm Value: Empirical Evidence from Indonesia

  • JIHADI, M.;VILANTIKA, Elok;HASHEMI, Sayed Momin;ARIFIN, Zainal;BACHTIAR, Yanuar;SHOLICHAH, Fatmawati
    • The Journal of Asian Finance, Economics and Business
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    • 제8권3호
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    • pp.423-431
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    • 2021
  • This study aims to examine the effect of liquidity, activity, leverage, and profitability on firm value, as well as the effect of disclosure of corporate social responsibility (CSR), which in this study is a moderator and company size as a control variable. The sampling technique used in this study is a purposive sampling method with certain criteria, to obtain a sample of 22 LQ45 index companies listed on the Indonesia Stock Exchange in 2014-2019. The data analysis method in this study used was the Multiple Linear Regression Analysis with the SPSS 18 Program. The results show that the ratios of liquidity, activity, leverage, and profitability are significant to firm value in accordance with the initial hypothesis of the study. Corporate Social Responsibility (CSR) plays a role as a moderating variable and company size variable as a control variable on the effect of financial ratios (liquidity, activity, leverage, and profitability) on firm value. The implication of this research is that CSR has a very important role in increasing company value. To attract more investors, companies must pay attention not only to financial performance but also to social performance. Large-scale companies tend to do more CSR so that the company value will increase.

How Do Green Investment, Corporate Social Responsibility Disclosure, and Social Collaborative Initiatives Drive Firm's Distribution Performance?

  • PAMBUDI, Widiatmaka. F;DIAN, Wahdiana;Suherman, Suherman;LEONARDUS, Samodro Bintang A.M;Sukrisno, Sukrisno
    • 유통과학연구
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    • 제20권4호
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    • pp.51-63
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    • 2022
  • Purposes: The purpose of this study is to develop and test a possible model that investigates the relationships between green investment, CSR disclosure, social collaboration initiatives, and firm distribution performance to deal with environmental change because it's become the major stakeholder since it affects increasingly global company performance index. Research methodology: In this study a quantitative method was adopted. The 220 respondents were owners and managers of manufacturing enterprises from Indonesia. The structural equation model (SEM) was used to test the hypotheses, and the Partial Least Square (SmartPLS) was used as the data analysis tool. Findings: The study's finding shows that green investment has a significant effect on CSR disclosure, and CSR disclosure has a positive relationship with social collaborative initiatives and the firm's distribution performance. Similarly, social collaborative initiatives also significantly impact a firm's distribution performance. Limitations: This study uses variables that are still abstract and have not been able to regress the dimensions contained there into conclusion variables for each antecedent variable. In addition, this study only used a sample with a small scope, namely Central Java Province, Indonesia. Contribution: The findings of this study contribute to the body of literature in the field of organizational management and support the agency and stakeholder theories. For the practical contribution, this study provides the way to build and implement green-based investment strategies as a competitive edge and improve firm's distribution performance.

온라인 텍스트 분석을 통해 추정한 기업의 사회적책임 성과가 기업의 단기적 장기적 성과에 미치는 영향 분석 (Investigating the Impact of Corporate Social Responsibility on Firm's Short- and Long-Term Performance with Online Text Analytics)

  • 이희승;진윤선;권오병
    • 지능정보연구
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    • 제22권2호
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    • pp.13-31
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    • 2016
  • 그동안 기업의 사회적 책임(CSR)관련 활동의 결과가 기업 성과에 미치는 단기적 및 장기적 영향에 대한 다양한 연구가 진행되었지만 그 결과는 일관되지 못한데 그 주된 원인은 기업의 사회적책임이라고 하는 개념의 불일치였다. 따라서 본 연구는 온라인 뉴스와 같은 비정형 공개 데이터로부터 기업의 사회적책임에 관련한 키워드를 텍스트 마이닝 기법을 사용하여 추출하고 그 개념에 대한 통계치와 기업 성과와의 관계성을 이해하려고 했다. 이를 위해 개념과 관련한 키워드는 뉴욕타임즈와 구글 스칼러에서 CSR이라고 하는 단어로 검색한 비정형 데이터로부터 인식하였다. 그런 다음 점검 대상이 되는 기업에 대한 글이 실려 있는 온라인 문서를 수집하여 기업의 사회적 책임과 기업 단기적 및 장기적 성과 사이의 인과관계를 분석하였다. 그 결과, 기업의 사회적 책임에 대한 전문적인 평가 보고서의 도움 없이도 본 연구에서 개발한 기업의 사회적 책임 인덱스만으로 기업의 단기적 성과에는 영향이 없지만 장기적 성과와는 통계적으로 유의하게 정비례관계가 있는 것이 밝혀졌다. 본 연구는 빅데이터 분석을 통해 효율적이고 의미 있는 기업의 사회적 책임 평가 방법을 개발한 첫 번째 시도라는 의미가 있다.

기업의 사회적 책임과 감사인 규모가 기업신용등급에 미치는 영향 (The Effect of Corporate Social Responsibility and Audit Size on Credit Rating)

  • 전진호
    • 한국융합학회논문지
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    • 제9권1호
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    • pp.1-8
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    • 2018
  • 본 연구는 기업의 사회적 책임과 감사인 규모가 기업의 신용등급에 어떠한 영향을 미치는지를 실증적으로 분석하였다. 본 연구는 관심변수를 기준으로 2005년부터 2011년까지 경실련 경제정의연구소가 경제정의기업으로 선정한 기업을 대상으로 최종표본 159개 기업/연 자료를 분석하였다. 분석결과는 다음과 같다. 첫째, CSR 항목 중 건전성과 기업의 사회적 책임활동 총점이 높을수록 기업신용등급은 유의하게 높게 나타났다. 이러한 결과는 신용평가기관이 기업의 사회적 책임활동을 긍정적으로 평가하여 신용등급에 반영한다는 것을 의미한다. 그러나 환경보호만족도와 기업신용등급 간에는 반대의 결과가 나타났다. 둘째, CSR 활동 중 공정성과 경제발전기여도가 높고 대형감사인이 감사할수록 기업신용등급은 유의하게 높게 나타났다. 반면, 건전성이 높고 대형감사인이 감사할수록 기업신용등급은 낮게 나타나 신용평가기관이 신용등급을 평가함에 있어 CSR 활동 간에 차별적인 반응이 있는 것으로 파악된다.

Acoustic Noise Reduction and Power Factor Correction in Switched Reluctance Motor Drives

  • Rashidi, Amir;Saghaiannejad, Sayed Mortaza;Mousavi, Sayed Javad
    • Journal of Power Electronics
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    • 제11권1호
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    • pp.37-44
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    • 2011
  • In this paper, a four-phase 8/6-pole 4-kW SR motor drive model is presented. Based on experimental data, the model allows an accurate simulation of a drive in dynamic operation. Simulations are performed and a laboratory type set-up is built based on a TI TMS320F2812 platform to experimentally verify the theoretical results obtained for a SR motor. To reduce acoustic noise and to correct the power factor of this drive, a two-stage power converter is proposed that uses a current source rectifier (CSR) as the input stage for the asymmetrical converter of the studied SRM. Employing the space-vector modulation (SVM) method in matrix converters, the CSR switching allows the dc link's capacitors to be eliminated and the power factor of the SRM drive to be improved. As the electrical motive force (emf) is directly proportional to the rotor speed, the input voltage to the machine can be programmed to be a function of the speed with the modulation index of the CSR, leading to a reduction in the acoustic noise of the SRM drive. Simulation of the whole SRM drive system is performed using MATLAB-Simulink. The results fully comply with the required conditions such as power factor correction with an improvement in the THD.