• 아태비즈니스연구
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• 제12권1호
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• pp.195-208
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• 2021

Purpose - The primary objective of this paper is to empirically examine whether the engagement of socially responsible activities in corporations affect the tendency of tax-avoidance by using the sample of Korean companies. We are particularly interested in Chaebol-affiliated firms, which are a special type of Korean conglomerates. Design/methodology/approach - This study is based on a sample of 5,496 firm-year observation data from 2011 to 2017 by using the ESG ratings from the Korea Corporate Governance Service(KCGS), a ESG rating agency in Korea. For our analysis, the firms were separated into 1,547 Chaebol-affiliated firms and other 3,949 firms. All financial and firm data were extracted from Fn-guide, which provides financial information for Korean listed firms. Findings - We find that CSR is generally positively related to the effective tax rate, which indicates a lower level of tax avoidance for more socially responsible firms. In particular, a positive relationship of social score with GAAP ETR was observed. Research implications or Originality - We find that the positive relationship is robust to the group of chaebol and non-chaebol affiliates unlike extant literature.

• 무역학회지
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• 제45권3호
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• pp.91-117
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• 2020

This study aimed to understand the relationships among the institutional pressure and the level of compliance and corporate value. The research focuses on four main variables, which are regulatory pressure, normative pressure, and cultural-cognitive pressure as the institutional pressure, and the CSR score as the level of the firm's compliance. We examined the impact of the institutional pressure on the firm's compliance-level, together with the effect of compliance level on the corporate value. We analyzed the 3,792 CSR data listed in China's A market and 31 province and city-level data from China. Results showed that institutional pressure had a positive influence on the firm's compliance level. The corporate value was greater with a high compliance level when the institutional pressure was high. The firm's compliance level negatively influenced corporate value when the institutional pressure was low. This study took into account a level of institutional pressures in three dimensions when investigating the effect of CSR compliance level on the corporate value. Thus, this study has a unique academic contribution by demonstrating that CSR activities can have a positive or negative effect depending on the institutional environment for each firm. The findings of this study also provide valuable insights to industry practitioners by suggesting the importance of considering the institution-specific condition when deciding to comply with the institutional pressure.

• 경영과정보연구
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• 제31권4호
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• pp.491-516
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• 2012

최근의 급격한 환경변화는 BSC 도입기업에서 사용하는 핵심성과지표(KPI)의 수정이 필요함을 나타내고 있다. 특히, BSC의 네 가지 관점 중 기업의 성과를 나타내는 재무적 관점의 KPI는 기업의 단기적 성과를 대표하는 재무적 지표로만 구성되어 있다. 하지만 이러한 지표로는 현재의 기업환경에서 필수적인 요소로 자리잡은 사회적 책임(CSR)과 지속가능경영을 대변할 수 없다. 이에 본 연구에서는 재무적 관점의 KPI로 사용하고 있는 이익 기반의 성과지표를 보완할 수 있는 공유가치창출(CSV)지표에 대한 개발의 필요성을 제시하고, CSV의 타당성은 지속가능경영 및 CSR과 기업가치와의 관련성을 통해 검증하였다. 2005년부터 2010년까지를 연구 기간으로 KEJI를 공시하고 있는 상장기업을 대상으로 분석한 결과, BSC 도입기업이든, 미도입기업이든 CSV가 높은 집단은 그렇지 않은 집단에 비해서 기업가치가 더 높음을 알 수 있었다. 또한 BSC 도입기업의 기업가치는 BSC 미도입기업의 기업가치보다 낮았으나 두 비교집단 간에 유의한 차이는 없었다. 본 연구의 한계점은 CSV지수 측정치의 구성 요소 간에 단위가 다르다는 본질적인 문제로 인해 비율척도로 나타낼 수 없어 좀 더 의미 있는 결과를 도출 할 수 없다는 점이다. 그럼에도 불구하고 본 연구는 경영환경에 맞추어 BSC 관점의 새로운 성과측정지표의 개발이 필요함을 제시하였다는 점이 본 연구의 공헌점이라 할 수 있다.

• 한국산업정보학회논문지
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• 제29권3호
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• pp.89-105
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• 2024

본 연구는 ESG 활동의 효과성을 마케팅 관점에서 접근하여, ESG 활동이 기업의 브랜드 가치에 미치는 영향을 실증적으로 살펴보는 데 목적이 있다. 본 연구는 2016년부터 2022년까지 코스피와 코스닥에 상장된 기업을 대상으로 실증 분석을 실시하였다. 본 연구의 실증 분석 결과를 보면, 첫 번째, ESG 활동 개별 분석에서 E(환경)와 G(지배구조)는 브랜드 가치에 유의한 정(+)의 영향을 미치는 것을 확인하였다. 두 번째, 환경 분야에서는 이해관계자 대응이 브랜드 가치와 유의한 정(+)의 관계가 나타났고 지배구조 분야에서는 이사회가 브랜드 가치와 유의한 정(+)의 관계가 있었다. 본 연구를 통해 ESG 활동이 브랜드 가치를 올리는 데 선행적으로 행해져야 할 중요한 활동임을 증명하는 논리적 근거를 제시할 수 있다. ESG 활동 중에서도 환경 분야의 이해관계자 대응 활동과 지배구조 분야의 이사회 관련 사항이 브랜드 가치를 올리는 데 중요한 역할을 하다는 것을 밝혀내었다. 또한 마케팅 분야에서도 ESG 활동의 중요성을 연구하는데 마중물 역할을 할 것으로 기대한다.

• 간호행정학회지
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• 제7권3호
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• pp.455-472
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• 2001

The purpose of this study was to serve as a basis for mapping out successful strategies to build the professional self-image of nurses through uniform, by examining their satisfaction with uniform and professional self-image by general characteristics, and identifying the correlational relationship between the two factors. The subjects in this study were 205 nurses who served in general departments of two university hospitals in Seoul. The departments where special uniform was required, including ICU, RR, OR and CSR, were excluded. The data were collected from September 15 through 22, 2000. For measurement of uniform satisfaction level, a uniform satisfaction scale was prepared by myself, and Arthur(1990)'s PSCNI translated and modified by Song Kyong Ae and Rho Chun Hee(1996) was employed. The Cronbach a of the uniform satisfaction scale and PSCNI was 0.90 and 0.86 respectively. The collected data were analyzed by SAS, and real number, percentage, average and standard deviation were calculated. Besides, t-test, one-way ANOVA, Pearson's r procedures were utilized, and Scheffe test was conducted as a posttest. The findings of this study were as below: 1. The uniform satisfaction of the nurses investigated was scored 2.52 on the basis of 4 points, which was on the medium level. By subarea, symbolicity satisfaction was 2.48, and aesthetic satisfaction was 2.60. The functionability satisfaction was 2.44. So the esthetic satisfaction was greatest. 2. Among general characteristics of the subjects, two factors made a significant difference to their uniform satisfaction : age(F=4.05, P=.0189), and total career(F=4.25, P=.0061). 3. Their professional self-image got 2.75 on the basis of 4 points, which was on upper middle level. The subarea score was 2.79 for professional work, 2.52 for satisfaction and 2.97 for communication. The communication area was rated highest, and the satisfaction area was scored lowest. 4. Among the general characteristics of the subjects, professional self-image was different according to five factors : age(F=17.83, P=.001), marital status(T=5.18, P=.0000), educational background(F=8.72, P=.0002), position(T=-5.29, P=.0000) and total career(F=15.23, p=.0001). Better professional self-image was possessed by the older group than the younger one, by the married group than the singles, by the better-educated group than the less-educated, by the nurses in position equal to or higher than charge nurse, or by the higher-career group. 5. The correlational relationship of uniform satisfaction to professional self-image was statistically significant, yet very weak(r=.1978, p=.0045). The satisfaction area of professional self-image was correlated to every uniform satisfaction area, including symbolicity(4=.4393, p=.0001), aesthetics(r=.2471, p=.0004), functionability(r=.3094, p=.0001) and total satisfaction(r=.4050, p=.0001). Therefore, the uniform satisfaction gave an impact on the satisfaction area of professional self-image of the nurses, and there was a significant correlational relationship between uniform symbolicity area and total professional self-image(r=.2416, p=.0005).