• 제목/요약/키워드: Corporate Data Analysis

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ESG 활동이 기업성과에 미치는 영향: 물류기업을 중심으로 (The Impact of ESG Activities on the Corporate Performance : Focused on Logistics Companies)

  • 김영수
    • 한국항만경제학회지
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    • 제39권2호
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    • pp.143-163
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    • 2023
  • 본 연구는 ESG 활동이 국내 물류기업의 기업성과에 미치는 영향을 분석하고자 한다. 이를 위해 ESG 활동을 도입하고 실행하는 데 영향을 미치는 요인을 분석하고, ESG 활동이 기업의 신뢰와 이미지를 향상시키는 정도를 파악하여 ESG 실행이 물류 기업의 기업 성과에 어떤 영향을 미치는지 실증적으로 분석하였다. 국내 물류기업 종사자를 대상으로 구글 설문지를 이용하여 온라인 설문조사를 실시하였고, 그중 총 463부의 데이터를 통해 Smart PLS 4.0 프로그램을 이용하여 PLS 구조방정식 분석을 실시하였다. 연구 결과는 다음과 같다. 첫째, 외부압력인 정부압력은 환경적 책임활동, 투자자 압력은 사회적 책임활동과 거버넌스 책임활동에 유의미한 영향을 미친다. 내부압력인 경영자는 환경적 책임활동에, 임직원은 ESG책임활동 모두에 영향을 미친다. 둘째, 환경적 책임활동은 기업이미지에 영향을 미치며, 사회적 책임활동과 거버넌스 책임활동은 신뢰와 기업 이미지 모두에게 영향을 준다. 셋째, 신뢰와 기업이미지는 재무적 성과와 비재무적 성과 모두에게 유의미한 영향을 준다. 넷째, 사회적 책임활동과 거버넌스 책임활동이 비재무적 성과에 연결되는 경로에서 신뢰는 유의미한 매개효과를 가지며, ESG 책임활동이 재무적 성과와 비재무적 성과에 연결되는 경로에서 이미지는 모두에게 유의미한 매개효과를 가진다. 본 연구의 기여는 물류 기업들이 ESG 활동을 적극적으로 추진하여 환경, 사회, 거버넌스 측면에서 책임적인 기업 이미지를 구축하고 고객들의 신뢰를 얻을 수 있는 방법에 대해 제시하고 있다는 점이다. 이를 통해 물류 업계의 ESG 활동에 대한 인식을 높이고, 지속 가능한 경영을 위한 중요성을 인식할 수 있도록 도움을 주고자 한다.

Social Capital and Corporate Performance: Evidence from State Capital Enterprises in Vietnam

  • NGO, Chin;NGUYEN, Quyen Le Hoang Thuy To;NGUYEN, Phong Thanh
    • The Journal of Asian Finance, Economics and Business
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    • 제7권6호
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    • pp.409-416
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    • 2020
  • The research has been conducted to explore the combination of three intangible resources, including social capital, entrepreneurship, and resilience capability on the performance of State Capital Enterprises (SCEs) in Vietnam. Both qualitative and quantitative approaches are applied in the study. An in-depth interview of ten CEOs at SCEs in Vietnam was made to explore new indicators for the contextual latent variables in the research models. By employing the data from the authors' survey of 568 SCEs in Vietnam in 2019, using Cronbach's alpha, confirmatory factor analysis (CFA) and path analysis (SEM), the mechanism that social capital impacts on SCE performance has been analyzed. In addition to the direct role, social capital indirectly affects corporate performance through entrepreneurship and resilience capability. It was found that social capital has a larger impact on entrepreneurship than resilience capacity. However, the contribution of resilience capacity to the firm performance is much more than the entrepreneurship's in Vietnamese context. This study enriches the theory by proposing a measurement scale of the contextual latent variables as a result of in-depth interviews with experts using a qualitative analysis technique. In addition, the path analysis findings suggest practical implications for managers to effectively use their resources in SCEs.

패션브랜드의 사회적 책임활동 동기에 대한 지각과 소비자-브랜드 관계 형성 (Perceived Motivation of Corporate Social Responsibility to Fashion Brand and Consumer-Brand Relationship Building)

  • 최미영;윤남희
    • 대한가정학회지
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    • 제48권6호
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    • pp.119-132
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    • 2010
  • The purpose of this study is to investigate the effect of the perceived motivations of the corporate social marketing to fashion brand and the process of consumer-brand relationship building. In this study, we proposed the hypotheses on the relationships among six focal variables. The collected data were analyzed by frequency analysis, reliability analysis, factor analysis and covariance structure analysis with SPSS 12.0 program and AMOS 7.0. 519 complete responses were obtained from core female adults consumers in fashion market. The results were as follows. First, philanthropic motivation significantly affected both benevolence and expert-based trust, but economic motivation significantly affected expert-based trust only. Second, there were significant effects in consumer trust and brand emotion. Third, the brand emotion had a strong influence on brand commitment. The results of this study will help fashion corporations to understand the relative importance of the two different motivations of CSR activities in building consumer-brand relationships.

MRO Internet Procurement 시스템 개선 효과 분석 : A사 사례를 중심으로 (An Empirical Analysis of the Improving Effect Regarding MRO Internet Procurement System : Focusing on Company A)

  • 남창섭
    • 산업경영시스템학회지
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    • 제44권3호
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    • pp.125-132
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    • 2021
  • In this study, the improvement of the IP system, which is the core infrastructure of the MRO project, and its effect were analyzed. Systematic problems and problems that are not competitive in the actual operating environment were systematically derived, and based on this, the most suitable method for target system development was found and improved. And the data of the improved system was analyzed and the effect was verified through empirical analysis of the system improvement effect through the user questionnaire. As a result of the study, the item with the highest improvement effect was convenience, which increased by 12.43 points. Then it increased by 10.25 points in terms of features. In particular, you will notice a significant improvement in speed by 30-50%. This is because the empirical analysis results are more objective and realistic than other conceptual models. Also, from the practical point of view, based on the results of the empirical analysis, corporate management can more effectively promote the intellectual property system, which is expected to contribute to the enhancement of corporate competitiveness.

트래디셔널 캐주얼 브랜드의 객체적 이미지 비교 (The Comparison of Objective Images of Traditional Casual Brands)

  • 유지헌;박노현
    • 복식
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    • 제59권5호
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    • pp.152-166
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    • 2009
  • The purpose of this study was to propose a brand image profile by analyzing how the consumer perceived the rival brands having relative structure between corporate image, store image, and. product image. Fifty-two questions were prepared for the respondents, and 262 questionnaires were selected for analyzing. The data were analyzed by a frequency, a mean, a reliability, and a paired t-test of the SPSS 12.0. The results were as follows : 1. As influence rank of the brand image, a product image had greatest influence followed by a store image and a corporate image. 2. The factors, which were regarded as important from consumer, and satisfaction of those factors were evaluated. As a result of the analysis, the degree of satisfaction of the factors was relatively low than that of the importance. It was proved that the important factors of the brand's image and the degree of satisfaction of the factors were not the same from this study.

Corporate Social Responsibility and Financial Reporting Quality: Evidence from Korean Retail Industry

  • KIM, Sang-Su;LEE, Jeong-Hwan
    • 유통과학연구
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    • 제17권6호
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    • pp.33-42
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    • 2019
  • Purpose - We investigate whether a firm's engagement in socially responsible activity affects the quality of financial reporting within the retail industry of Korean market. Recent studies argue that more socially responsible firms tend to show a better quality of financial reporting. Research design, data, and methodology - We use a variety of proxy variables related to the use of discretionary accruals and real activity manipulation to measure the quality of financial reporting. The total of environmental, social and governance score is used to represent the degree of socially responsible activity in the retail industry. We use regression models to examine whether more socially responsible firms show a higher quality of financial reporting. The sample of publicly traded Korea retail firms is analyzed from 2011 to 2016. Results - Our analysis finds supporting evidence for limited earning management via the use of discretionary accruals. We find, however, no significant relationship between the degree of social responsibility and the quality of financial reporting within chaebol affiliates unlike non-chaebol affiliates. Conclusions - Our results weakly support a better quality of financial reporting for more socially responsible firms. The results highlight the importance of firm characteristics in deciding the effect of socially responsible activity on corporate policies.

기업 정보시스템 사용의도 향상을 위한 개인화 연구 (Study on Personalization to Improve Usage Intention of Corporate Information System : An Empirical Analysis in Using Intranet System)

  • 이성우;장원경;김태균
    • Journal of Information Technology Applications and Management
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    • 제17권4호
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    • pp.57-82
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    • 2010
  • Many companies today use information systems to maintain competitive advantage and to give immediate responses to customer requests. Over time, however, many of these companies failed to make the most of such information systems because the users stopped utilizing the system. While many reasons offer explanations to the phenomenon, this study analyzes how usage intention of information system can be enhanced by changing the environment and usefulness of the system from the user's perspective. Active and wide-ranging researches using the Technology Acceptance Model (TAM) have been carried out on an individual's tendency to using new technology. But, many of the studies remain focused on improving user intention by enhancing the ease of use and usefulness of the system under PC applications or Enterprise applications. The personalized intranet system is not only bringing about sweeping changes to a company's information systems environment but also providing users with freedom to design their own working environment, personalization, to Corporate Information Systems (CIS). Results from empirical tests on intranet systems verify that through personalization, a more voluntary information system environment can be created and that by increasing the ease of use and usefulness of the system, users can become more favorable to accepting new technologies and ultimately result in improved usage intention. This study suggests personalization variables and model for implementing a voluntary CIS for information system developers.

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소비자 관점에서의 패션기업의 이상적 CSR과 실제적 CSR 비교 (Comparison of Ideal versus Actual Fashion Corporate Social Responsibility from a Consumer Perspective)

  • 안수경
    • 한국의류학회지
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    • 제37권5호
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    • pp.631-644
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    • 2013
  • This study investigates the gaps between ideal and actual corporate social responsibility (CSR) by comparing levels of CSR perceptions and examining the relationship differences between CSR perception, perceived quality, and affective trust from a consumer perspective. Data from 315 adult samples were collected through a nationwide online survey. In order to compare ideal and actual CSR, the study employed the approach of latent means analysis (LMA) and multi-group comparisons within the framework of a structural equation modeling (SEM). The result of latent means comparison showed significant differences of perceptions on fashion CSR across ideal and actual contexts. Only actual economic CSR was evaluated higher than in the ideal context and the effect size of inter-management CSR was the largest among seven domains. Multi-group SEM revealed a significant discrepancy between ideal and actual CSR structural models that exhibited relationships of CSR perception, perceived quality, and affective trust. The paths from internal management and ethical CSR to perceived quality and from economic and philanthropy CSR to affective trust were different across ideal and actual contexts. Implying the understanding of consumer CSR perceptions and the mediating role of perceived quality, this study suggests that marketers narrow the gap between ideal and actual CSR.

Relationship Between Profitability and Corporate Social Responsibility Disclosure: Evidence from Vietnamese Listed Banks

  • TRAN, Quoc Thinh;VO, Thi Diu;LE, Xuan Thuy
    • The Journal of Asian Finance, Economics and Business
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    • 제8권3호
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    • pp.875-883
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    • 2021
  • In view of integration and development, compliance with regulations on information disclosure has important implications for users. Corporate social responsibility disclosure (CSRD) is an increasing concern of the community and society. CSRD always poses many challenges for the profitability of banks. The article uses the ordinary least square method to examine this relationship and employs timeseries data of five years from 18 Vietnamese listed banks from 2015 to 2019. The analysis is informed by Jensen and Meckling's Agency theory, Freeman's Stakeholder theory, and Dowling and Pfeffer's Legitimacy theory. The study results show that, with the CSRD dependent variable, return on assets (ROA) and net interest margin (NIM) have an opposite influence, but return on equity (ROE) has no effect on CSRD, while on the profitability dependent variable, CSRD has a different influence from ROA, ROE, and NIM. To enhance the relationship between CSRD and profitability, Vietnamese listed banks need to comply with CSRD as well as demonstrate responsibility to the community and society. Managers need to have clear development policies and strategies to ensure both profitability and responsibility regarding social and community activities. The State Securities Commission of Vietnam should enforce strict sanctions, conduct inspection, and complete evaluation criteria for Vietnamese listed banks.

The Role of Corporate Social Responsibility on the Relationship between Financial Performance and Company Value

  • UTAMI, Elok Sri;HASAN, Muhamad
    • The Journal of Asian Finance, Economics and Business
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    • 제8권3호
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    • pp.1249-1256
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    • 2021
  • This study investigates the company value determinant by observing the effect of financial performance and Corporate Social Responsibility (CSR) and its role in moderating performance achievement. The macro-economy variables such as inflation and interest rate are also used as the controlling variable. This research employs the sample of manufacturing companies of the food and beverage sub-sector listed on the Indonesia Stock Exchange. This study used panel data from 2013 to 2017, with the moderating regression analysis. The result shows that the profitability of the current or previous period affects the company's value. CSR and company size affect the company value at the next period shows that stock price, which reflects the investor's perception today, will be affected by the CSR, Size, and Return On Asset of the previous year. CSR also shows that it can be the substitute for profitability since a company that performs CSR is the one that has a good performance. The regression moderating model and the profitability of the previous period have a higher explanatory power than the higher R square value in explaining company value.