• 유통과학연구
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• 제13권12호
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• pp.5-11
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• 2015

Purpose - The purpose of this research is to investigate the influence of social status perception and interest in social issues on the authenticity perceived by consumers of the corporate social responsibility (CSR) activities of premium brands. Research design, data, and methodology - Behavioral experiments were performed to observe the impact of consumers' social status perception and interest in social issues on their perceived authenticity of CSR motivation related to premium brands and consumer behavior. Results - We found that the possibility of social mobility and the degree of individuals' interest in the environment and CSR enable them to reconsider the authenticity of CSR motivation, thereby having positive effects on purchase intention, willingness to recommend the product, and brand value. This research also showed that proactive customers who seek to move up the social ladder have a stronger interest in social issues such as the environment or CSR. Conclusions - Our research suggests that when conducting a consumer segmentation analysis for the launch of CSR products (products released for CSR), a positive mind-set toward social mobility serves as an effective criterion.

• Industrial Engineering and Management Systems
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• 제15권3호
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• pp.251-258
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• 2016

Companies have developed a keen interest in bolstering their CSR activities. Especially in Japan, CSR is strongly associated with social contribution and $m{\acute{e}}c{\acute{e}}nat$ activities. On the other hand, the primary purpose of companies is to provide their products and services to consumers and thereby return value to their shareholders through sales and profits. It is, however, difficult to estimate directly the relationship between CSR and sales/profits. This study focuses particularly on CSR activities related to environmental and consumer issues and community involvement and development. It is also analyzed the relationship between the degree of CSR empathy and product purchase motivation. For accomplishment the purpose, a questionnaire is designed that elicits the respondent's degree of purchase intention and empathy toward CSR activities supported through sales. The object industry for questionnaires is TV maker. For results of the questionnaire, a covariance structure analysis is conducted to understand potential relationships among CSR activities, sales, and disposable budget. Through this study, it is able to clear the relationship between CSR activities and sales/profits. It is one of the advice to future prospect, strategy and CSR concept for the companies.

• 한국항만경제학회지
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• 제35권3호
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• pp.109-124
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• 2019

기업의 사회적 책임에 대한 중요성이 커지면서 다양한 산업에서 그 성과를 규명한 연구들은 활발하게 이루어져 왔으나, CSR을 이끄는 선행요인에 관한 연구는 매우 제한적으로 이루어져 왔다. 본 연구는 CSR이 당면과제로 부상하고 있는 해운선사를 대상으로 CSR의 실행에 영향을 미치는 조직 내·외부 요인을 실증적으로 규명하였다. 국내 해운선사 43개 기업을 대상으로 Smart PLS 3.0과 SPSS 18.0을 이용하여 분석하였다. 분석결과, 선사의 조직 내부 요인으로 CSR에 대한 기대, 최고경영자의 지원, 재무적 자원은 모두 CSR실행에 긍정적인 영향을 미치는 것으로 나타났다. 다음으로 선사의 조직 외부 요인으로 규제변화, 화주의 요구수준은 선사의 CSR 실행에 긍정적인 영향을 미치는 반면, 경쟁사의 대처수준은 기각되었다. 선사의 CSR실행은 종업원들의 직무만족도를 높이는 것으로 나타났다. 이러한 결과는 국내 선사들의 CSR 실행력을 높이기 위해 어떤 요인들이 동인으로 작용하는지 실증적으로 규명하였다는데 의의가 있다.

• 한국콘텐츠학회논문지
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• 제20권1호
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• pp.403-416
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• 2020

과거와는 다르게 금리가 낮아지고, 지식이 보편화되는 등 금융서비스 기업의 CSR 활동과 관련된 환경이 변화하였으며, 글로벌 경제 불안, 규제 증가, 신기술에 따른 영업방식이 노출되는 등 금융서비스 기업의 리스크 관리를 위한 환경이 변화하였다. 본 연구는 금융서비스 기업 종사자를 대상으로 금융서비스 기업의 CSR 활동과 리스크 관리가 지속가능성에 미치는 영향과 기업 이미지의 매개효과를 검증하였다. 연구의 결과는 다음과 같다. 첫째, 금융서비스기업의 CSR의 법적 책임과 재해리스크 및 전략리스크에 대한 관리는 지속가능성에 정(+)의 영향을 미치는 것으로 나타났으나, CSR의 윤리적 책임, 재량적 책임, 운영리스크 및 재무리스크에 대한 관리는 부(-)의 영향을 미치는 것으로 나타났다. 둘째, CSR의 법적 책임, 재량적 책임, 재해리스크에 대한 관리가 기업 이미지와 지속가능성 사이에서 매개 역할을 하는 것으로 나타났다. 따라서 금융서비스 기업은 CSR의 법적 책임과 재해리스크에 대한 관리에 집중하여 경영할 때 기업의 이미지가 좋아지며 지속가능성이 향상됨을 알 수 있었다.

• 유통과학연구
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• 제15권7호
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• pp.73-83
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• 2017

Purpose - The purpose of this paper is to explore the CSR activities of small enterprises in hospitality and tourism industry in South Korea. Since previous research on CSR activities has considerably focused on large enterprises whereas small enterprises have relatively less attention, this study aims to explore the characteristics of small enterprises in hospitality and tourism industry and their CSR activities. Research design, data, and methodology - The population of interest for this study was social enterprises registered in Korea Social Enterprise Promotion Agency (2016), and it was used to verify the social enterprises which has a certification for social enterprises. From 1672 companies in total, the sampling frame was a database with 117 companies in hospitality and tourism industry. This study investigates social enterprises' CSR activities on the company's official websites (e.g., company reports, magazines, the news articles, and interviews). The websites of the selected enterprises in hospitality and tourism industry were analyzed for examining CSR activities by the quantitative content analysis. All of the CSR activities in small social enterprises were classified into six dimensions based on the stakeholder theory. Results - The findings of this study provide the characteristics of the 117 small social enterprises and their specific CSR initiatives. A total of eight main business lines were identified: 1) fair travel, 2) leisure/sports, 3) accommodation/camping, 4) medical tourism, 5) exhibitions/art events/cultural events, 6) leisure activities for vulnerable social groups, 7) Korean traditional culture, and 8) ecotourism/agricultural tourism. The CSR initiatives were classified into six dimensions: 1) environment, 2) employment, 3) multicultural families and vulnerable social groups, 4) local community, 5) economic prosperity, and 6) product. Conclusions - This study revealed the special CSR initiative examples of small enterprises in hospitality and tourism industry. Small social enterprises participate in CSR activities mainly related to their own business lines. Moreover, these enterprises are more closely embedded in their local community development, job creation and education for local residents and vulnerable social groups, and traditional heritage preservation. The findings of this study provide theoretical and practical implications and they can contribute to enrich CSR with literature for small enterprises in hospitality and tourism industry.

• The Journal of Asian Finance, Economics and Business
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• 제8권4호
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• pp.277-287
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• 2021

This article systematically reviews the adoption of total quality management (TQM) implementation and corporate social responsibility (CSR) initiatives on firm performance. A total of 233 published documents from 1996 to 2020 in international journals have been collected and listed on the SCOPUS database. It aims to fill the existing literature gap regarding TQM and CSR practices and point out a future research agenda. This study employed a systematic literature review approach to review those manuscripts related to TQM, CSR topics focused on firm performance. Consequently, the results stressed that TQM and CSR are excellent tools and have a similarity to support the firms to attain corporate sustainability; however, TQM practices have given more interest than CSR initiatives. Moreover, the results highlighted that only a few articles are interested in simultaneously combining TQM and CSR initiatives although this idea is rising in recent years. Thus, the statistical findings indicated several research gaps that remain unaddressed. It is worthy of considering TQM and CSR integration; however, other scholars need to identify the critical success factors that could enable TQM practices or barriers to CSR adoption. Particularly spending more attention on the transitional economies context, which is considering a promising future research context.

• 국제학술발표논문집
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• The 4th International Conference on Construction Engineering and Project Management Organized by the University of New South Wales
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• pp.516-520
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• 2011

Corporate social responsibility (CSR) is of increasing interest to both industry practitioners and academics because of increasing public awareness of environmental, economic and social sustainability. The last decade witnessed a large number of studies on the development of CSR principles and the implementation of CSR in various industries such as the mining industry, oil industry and food industry. However, there is limited number of CSR studies focusing on the construction industry. Considering the critical role the construction industry plays in achieving economic, social and environmental sustainability, it is imperative to extend the current CSR research to the construction sector. This paper provides a critical review of literature related to corporate social responsibility in construction context. A special focus is placed on the current practice adopted by the industry to be socially responsible. A research agenda is set up to tackle this critical issue.

• 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.

• 경영과정보연구
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• 제36권3호
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• pp.255-268
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• 2017

본 연구는 기업의 CSR성과가 조세회피성향에 미치는 영향을 알아보고자 하며, 이러한 관련성이 최고경영자의 교체에 따라 차별적 영향력이 있는지를 알아보고자 한다. CSR 관련 연구는 지금까지 많은 주제와 연관되어 이루어졌으나, 어느 분야에서도 일관된 연구결과는 보고되지 못하고 있다. 따라서, 본 연구는 기존의 연구방법과는 달리 다른 영향요인을 추가하는 메커니즘으로 접근하고자 한다. 즉, 선행연구를 다음과 같은 방법으로 확장하였다. 첫째, 선행연구들은 CSR활동과 조세회피의 관련성 또는 CSR활동과 최고경영자의 교체 등의 개별적 주제로 다루어왔으나, 본 연구는 이러한 주제를 관련지어 CSR성과와 조세회피관련성에 CEO교체가 추가적인 역할을 하는지를 알아보고자 한다. 연구 결과를 요약하면, 첫째, CSR활동에 적극적인 기업은 최고경영자교체에 양(+)의 영향을 미치는 것으로 나타나, 최고경영자의 교체확률이 더 높음을 확인할 수 있었고, 둘째, CSR성과와 조세회피는 음(-)의 관계가 나타나 적극적으로 CSR활동을 이행하는 기업은 공격적 조세회피성향이 감소함을 확인하였다. 셋째, CSR활동기업의 조세회피성향에 최고경영자의 교체가 영향을 미치는지를 알아본 결과, 적극적인 CSR활동기업은 최고경영자의 교체 후, 조세회피성향은 완화됨을 확인할 수 있었다. 본 연구는 기업의 적극적인 CSR이행 효과가 기업의 주요 관심사인 현 상황에서, 기업의 주요 의사결정인 경영자교체와 관련지어 조세회피성향에 미치는 영향을 분석하였음에 의미를 찾을 수 있다.

• 한국의류학회지
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• 제41권5호
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• pp.809-824
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• 2017

Interest in and use of social media as a communication channel are consistently evolving; in addition therefore, corporate social responsibility (CSR) activities have been often conducted on online channels such as social media due to the advantages offered by the rapid spread of information. Consumers can be persuaded differently and their cognition can be influenced depending on who delivers what message. This study examines the influence of information source characteristics on eWOM acceptance of CSR messages and attitudes toward a company. This study compares cases: when a company sends their CSR message versus when an individual (i.e., consumer's acquaintance) sends the company's CSR message. A total of 320 respondents were presented with online stimuli and responded to the questionnaire to identify this phenomenon. Vegan fashion (which refers to products made from raw materials without animal cruelty) was used as stimuli in this study because it is a representative example of CSR activities. As a result, when consumers are exposed to CSR messages online, perceived expertise, trustworthiness and attractiveness of information source affect consumer's electronic word-of-mouth (eWOM) acceptance and attitude toward a company. However, only trustworthiness influences eWOM acceptance in cases of a corporation information source. This study confirms the differences in eWOM acceptance and in attitudes to the company depending on to whom the messages were sent and with what content.