• The Journal of Asian Finance, Economics and Business
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• 제7권12호
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• pp.773-782
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• 2020

The research objectives are to study the implementation of Islamic Corporate Social Responsibility (i-CSR) values in BMT UGT Sidogiri, an Islamic microfinance institution in Indonesia based on Islamic boarding school or pesantren. This research employed a post-positivist paradigm. Data observation was performed by conducting an in-depth interview with several informants. The data analysis utilized an interactive model technique. The research results showed that i-CSR was successfully implemented in the Islamic microfinance institution based on Islamic boarding school due to the mutual passion (convergence) with conventional CSR typologies. The convergence is in two ways, firstly managerial behavior that focuses on protecting company stakeholders, second, creating sustainable corporate values through effective and efficient business activities. The orientation is the creation of a social role based on justice and sustainable development. The convergence is mainly in the dimensions of economic, legal, ethical and philanthropic responsibilities. The Islamic values have enriched the implementation of i-CSR as the form of practicing the teachings of Islam and evidence of human servitude to God so that the behaviors become worthy of worship. The implementation of i-CSR focused on the Islamic teachings. Compliance to Islamic jurisprudence and apply it in business activities became a divergent element of conventional CSR concept.

• The Journal of Asian Finance, Economics and Business
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• 제8권4호
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• pp.563-570
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• 2021

This study aims at exploring the corporate social responsibility (CSR) practices in the listed companies of Bangladesh. One hundred eighty-two different companies from fifteen different sectors have been selected as a sample. A weighted disclosure index having fifty-two items has been applied to ensure the degree of CSR practices of the sample companies. Each of the content has been assigned a three-scale value starting from zero to two. After that, eight dimensions of CSR are identified from CSR literature and have been evaluated by the predetermined disclosure index. Finally, a composite CSR disclosure (CSRD) score has been computed to measure the extent of CSR practices of the sample companies. The findings of the study reveal a poor CSRD score by the sample companies. Besides, it has been found that the listed companies provide more CSR activities on employee-related issues and community service-related issues while the listed companies provide less information on energy-related CSRD and customer-related CSRD in the context of Bangladesh. The findings of the study imply that the government and the regulatory authority should give more attention to develop a harmonized standards or policies to measure the degree of CSR practices for comparative purposes.

• Asia Marketing Journal
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• 제12권2호
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• pp.27-52
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• 2010

그동안 기업의 사회적 책임활동에 대한 척도개발이 국·내외적으로 일부 연구자들에서 수행되어져 왔지만, 기업의 사회적 책임활동을 측정하고 있는 구성개념(측정항목)들에 대한 이론적 배경의 결핍과 기업의 네 가지 사회적 책임활동 차원이 과연 서로 이질적인 차원인지에 대한 의문이 제기되었다. 또한, 기업의 사회적 책임활동과 관련된 지난 30년간 발표된 정량적 분석에 의하면, 대부분의 연구들이 측정항목과 방법론 측면에서 많은 문제점을 보이고 있다. 이처럼 기업의 사회적 책임활동 (CSR)에 대한 학문적 관심은 오래 지속되고 있지만, 기업의 사회적 책임차원 (경제적, 법률적, 윤리적, 자선적 책임)에 대하여 소비자들이 어떻게 바라보는지, 혹은 어떻게 인지하는지에 대해 측정할 수 있는 척도가 미흡한 실정이다. 특히 기업의 사회적 책임활동에 대한 척도가 서구사회 위주로 개발되어 국내에서 인용되다보니, 국내 특성에 맞는 기업의 사회적 책임활동을 측정할 수 있는 척도가 미흡하였다. 이에 본 연구는 다양한 이해관계들을 대상을 집단면접(FGI)을 실시하여 국내 상황에 맞는 척도를 개발하였고, 본 연구에서 개발된 새로운 척도가 기존 척도에 비하여 더 높은 예측력을 지니는지를 간접적으로 증명하였다. 본 연구결과를 통해 새롭게 개발된 기업의 사회적 책임활동에 대한 척도는 다음과 같다. 우선, 경제적 책임은 '제품의 품질개선 노력', '고객의 불평처리에 대한 체계구축', '이윤창출을 통한 국가 경제발전 이바지', '고용창출 노력', 법률적 책임으로는 '법적기준 준수', '직원들의 복지추구와 고용 관련법 준수', '명시된 계약적 책임이행', '기업경영 관련법 준수', '소비자보호법 준수', 윤리적 책임으로는 '윤리강령 지침마련', '과장광고나 허위광고', '투명경영', '사업파트너와의 공정한 거래', 자선적 책임으로는 '지역사회와의 협력사업', '스포츠 및 문화활동 지원', '지역사회 봉사', '사회환원' 등이다. 연구결과는 국내 기업들에게 경제적 책임활동의 중요성을 다시 한 번 인지시키고 있으며, 특히 국내 기업들에게 자사의 사회적 책임활동을 진단하는데 중요한 실무적인 시사점을 제시할 것이다.

• 한국경영과학회지
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• 제40권1호
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• pp.155-170
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• 2015

This study examines whether CSR (corporate social responsibility) activities of the public sector affect on its corporate evaluation in their perspective of consumers. Both public and private sectors are being encouraged to conduct the CSR activities in the four dimensions of economic, legal, ethical, and philanthropic responsibility. While many previous studies have examined the relationship between CSR and corporate's business performance, these studies focus on the private companies, not the public sector. In this paper, we offer a consumer-side study about the effect of CSR on the corporate evaluation on the public sector. The purpose of this study is to understand the effect of fit of CSR activity, perceived engagement, and perceived authenticity on the consumer's corporate evaluation of the public sector. We conducted two quasi-experiments involving 223 respondents using the actual CSR cases of two Korean public sectors. As a result, consumer's perception of engagement and authenticity about the CSR of public sector affects the corporate evaluation in a positive way. The 3-way interaction effect among fit of CSR activity, perceived engagement, and perceived authenticity was significant in corporate evaluation. To achieve successful CSR of the public sector, the public organizations need to increase the communication with their consumers and to implement the strategic CSR activities which can improve the consumer's perception of authenticity about CSR.

• 패션비즈니스
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• 제20권6호
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• pp.1-18
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• 2016

This study examines the impact of consumer ethics on the CSR motive attributions and, the subsequent consumer perception of the firm's ethicality. Data of 512 adults were collected nationwide using a self-administered questionnaire online. Exploratory and confirmative factor analysis were employed to identify six underlying dimensions of consumer ethics, as follows: actively benefiting from illegal actions, passively benefiting from illegal actions, no harm/no foul, economic benefiting from illegal actions, intellectual property infringement, and pro-environmental behavior. In order to examine the relationships between consumer ethics, CSR motive attribution, and consumer perceived ethicality, a structural equation modeling test was conducted. The results demonstrated that actively benefiting from illegal actions, economic benefiting from illegal action, and pro-environmental behavior had impacts on CSR motive attributions such as strategy-driven attribution, value-driven attribution, and stakeholder-driven attribution. Consequently, strategy-driven attribution and value-driven attribution influenced the consumer perception of the firm's ethicality, whereas stakeholder-driven attribution did not. This study provides an understanding of the CSR attribution mechanism from the view of consumer ethics that are multi-dimensional. The ethical judgements on different types of consumer behavior lead to attributions of CSR motives and subsequently their perception of a firm's ethicality.

• 복식문화연구
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• 제23권4호
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• pp.644-660
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• 2015

The social responsibility of fashion companies has become a crucial factor considering company image and awareness. Businesses have thus increased their CSR activities. However, few studies have shown clear and consistent results regarding the effectiveness of CSR activities. Therefore, this study focuses on the evaluation of the direct effect of CSR on trust and corporate reputation including its moderation by consumer's perceived fit and motivation. A total of 284 completed questionnaires were obtained from adult consumers in the fashion market with promotional leaflets for CSR activities as stimuli. The results were as follows. First, the dimensions for CSR activities were categorized as follows: Social welfare responsibility, environment protection, economic responsibility, social regulation compliance, customer protection, and culture and arts support. Further social regulation compliance, and economic and social welfare responsibilities positively affected corporate trust and reputation. Second, the main effect of perceived CSR activities and fit on corporate trust and reputation was significant, and the interaction effects of the social welfare, environment protection, and culture and arts support of CSR activities and fit were significant. Finally, the interaction effect of perceived CSR activities and motivation on corporate trust and reputation was not significant, but the main effect was significant. Implications of how to manage and enhance the effectiveness of CSR activities are offered.

• 한국의류학회지
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• 제34권9호
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• pp.1515-1526
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• 2010

Consumer expectations for ethical businesses have become increasingly high in recent years; the fashion industry is working to implement greater corporate social responsibility (CSR). This study establishes the effects of the evaluation for participation in fashion brand CSR on perceived purchase values. In particular, the process for the evaluation for participation that affect the perceived purchase value through consumer-brand identifications (personal/social) was verified and how the consumer regulatory focuses would influence this process was identified. For this study, an on-line survey was conducted that included a series of filtering questions that measured the level of social concern of respondents. Valid data from 505 female consumers were analyzed for the structure equation modeling. The empirical results suggested that the evaluation for participation in fashion brand CSR positively affected the two dimensions of consumer-brand identification; personal identification and social identification. In addition, consumer-brand identification played a role as a mediating variable in the path to influence the perceived purchase values of CSR brands. Lastly, there were differences in reactions to CSR activities by consumer groups with different regulatory focuses. The effect of the evaluation for participation in fashion brand CSR was shown to be higher for consumers with promotion focuses than on consumers with prevention focuses. The results of this study will help fashion companies understand the importance of the consumer participation in CSR by having consumers participate in ethical consumption.

• 무역학회지
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• 제42권6호
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• pp.69-85
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• 2017

인도는 2014년 외국 기업들을 대상으로 기업사회적책임(CSR)을 법규화 하여 이를 의무화 하였다. 한편 인도 진출 한국 IT 기업들의 고민 중 하나는 종업원들의 이직률이 매우 높다는 것이다. 따라서 본 연구는 크게 네 가지 차원에서 수행되었다. 첫째, 인도 소재 한국 IT기업들은 CSR활동을 의무적으로 해야 하는데, 이들 활동이 과연 종업원들의 이직의도를 감소시킬 수 있는지 알아보는 것, 둘째, CSR과 이직의도 간 관계에서 직무배태성의 매개효과 검증, 셋째, CSR과 이직의도 간 관계에서 조직동일시의 매개효과 검증, 넷째, CSR과 이직의도 간 관계에서 직무배태성과 조직동일시의 이중매개효과 규명이다. 연구결과, CSR활동은 이직의도에 직접적으로 유의한 영향을 미치지는 않고, 직무배태성과 조직동일시의 매개효과를 통해 이직의도를 결과적으로 감소시키는 것으로 나타났다. 따라서 인도 소재 한국IT기업들이 외국법인의 의무사항으로 법규화된 CSR활동을 전략적으로 수행한다면, 이는 종업원들의 회사에 대한 적합성을 증가시키고 회사와의 일체감을 증대하여 결국 이직률을 감소시킬 수 있다는 것을 시사하고 있다.

• 한국프랜차이즈경영연구
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• 제7권2호
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• pp.15-25
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• 2016

Purpose - This study examined the effect of perceived corporate social responsibility (CSR) on cognitive trust, emotional trust, and loyalty among using Korean food buffet franchises. The result of this study is expected to provide practical implication to industry practitioners in expanding their understanding of the CSR effect in the marketing perspective. Research design, data, and methodology - The data was collected from a panel of online research companies who are over 20 years old and dined in at Korean style buffet franchise outlets more than five times. A total of 370 samples were used after eliminating outliers and missing data. the data were analyzed SEM with SPSS and AMOS. Result - The result of this study showed that: 1) social CSR activities have an effect only on emotional trust; 2) food-related CSR activities influence both cognitive trust and emotional trust; and 3) both cognitive trust and emotional trust have a significant impact on customer loyalty in Korean style buffet franchises. However, it is important to note that this study found no significant causal impact from environmental CSR activities. Furthermore, this study found that food-related CSR activities have the greater influence on the cognitive trust, and cognitive trust is more influential on the customer loyalty than the emotional trust. Conclusions - Based on the findings, this study provides practical implications to industry practitioners. First, that CSR has a significant impact on customer trust suggests that Korean style buffet franchises should focus on CSR activities to improve customer trust. Second, that food-related CSR activities have the greater influence on the cognitive trust implies that industry practitioners should reinforce food-related CSR activities as a marketing tool to enhance emotional trust and the overall credibility of their franchise. Third, we need to find CSR measures at the social level that can secure emotional trust so that customer loyalty can be formed. Fourth, Korean food buffet franchise food service companies should concentrate their efforts on CSR activities at food and social level among the three dimensions suggested by researchers in order to form customer loyalty. For next study, perceived concept of CSR on individual customer should be examined.

• 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.