• The Journal of Asian Finance, Economics and Business
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• 제8권3호
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• pp.209-216
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• 2021

This study aim is to examine 1) the impact of corporate social responsibility disclosure and tax aggressiveness on firm value, 2) the impact of tax aggressiveness on firm value, and 3) the impact of corporate social responsibility on firm value. The sample of this study is 29 manufacturing companies listed on the Indonesia Stock Exchange. The period of research spans three years, from 2017 to 2019. The data is gathered from the annual report of the companies or website of companies and also the website from Indonesia Stock Exchange (IDX). This study uses Structural Equation Model with Partial Least Square. The research findings show that corporate social responsibility and tax aggressiveness have a negative and significant impact on firm value. The tax aggressiveness and firm value have a negative and significant impact. Corporate social responsibility has a positive and significant impact on firm value. This study uses the manufacturing sector, so that the findings of this study cannot be generalized to other sectors. Future research should explore other sectors such as mining, banking, etc. This study uses Effective Tax Rate (ETR) to measure tax aggressiveness. Further research should use another measurement, for instance, Current Effective Tax Rate (CETR).

• 융합경영연구
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• 제8권2호
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• pp.27-38
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• 2020

Purpose: Strategic management scholars have investigated the effects of corporate social responsibility (CSR) on firm financial performance, identifying various impacts of CSR activities showing conflicting results. Meanwhile, relatively less attention has been paid to the antecedents of CSR activities. According to upper echelons theory, organizational outcomes are predicted by characteristics of CEOs and top management team members. Corporate social responsibility is a type of organizational outcome influenced by such top leader characteristics and choices. Recognizing the importance of exploring new antecedents of CSR activities, I examine whether CEO humility affects CSR outcomes. Research design, data and methodology: The KEJI index was set as a dependent variable to measure CSR activities. Among the 200 sample companies registered in the KEJI database in 2014, 85 companies were finally selected and analyzed to measure CEO humility, as independent variable. I also examine the moderating effects of firm slack on the relationship between CEO humility and CSR activities. Results: There is a positive relationship between CEO humility and corporate social responsibility activities and this relationship is negatively moderated by firm slack. Conclusions: This paper contributes to understanding positive impacts of having humble CEOs on corporate social responsibility outcomes and recognizes the role of firm slack.

• 한류연구
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• 제2권1호
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• pp.9-16
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• 2023

This study will provide an overview of the development of 'Corporate Social Responsibility' (CSR) in South Korea throughout time, as well as its sources of inspiration and recommendations. The study will also rely on the body of existing research to provide insights into the present condition of CSR in the nation and the measures launched to promote socially responsible practices in the corporate environment. As a result, it will act as a crucial dedication to comprehending corporate social responsibility within the Korean environment. According to the searching results in the literature content dataset, there has been total four historical paradigm of CSR in South Korea, such as (1) Adoption of the CSR principles, (2) Introduction of the Korean Association of Social Responsibility, (3) The Seoul Environmental Charter, (4) The Board of Audit and Inspection Intervention. Based on the results of the current study, the present author could conclude that ingrained corporate social responsibility (CSR) is in Korean business culture, which has been promoted since the 1920s. Businesses can benefit by using the guidelines offered by the CSR Promotion Act and related activities to uphold their responsibilities towards society and the environment, overviewing comprehensively CSR advancement in South Korea from the 1920s to the display day.

• 산학경영연구
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• 제21권1호
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• pp.19-36
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• 2008

사회의 관심이 커지고 있는 기업의 사회적 책임 수행이 기업의 이익이나 성공에 미치는 영향에 대한 응답자의 인식과 마키아벨리적 성향이 사회적 책임에 대한 응답자의 태도에 미치는 영향을 살펴보기 위해 한림대학교 학부학생, 경영대학원 특별과정 수강생, 경영학과 교수를 대상으로 설문조사를 실시하였다. 분석결과는 기업의 사회적 책임이 이익에 미치는 영향에 대해 긍정적으로 생각하고 있음을 보여준다. 이는 무엇보다도 사회적 책임의 수행이 기업의 이윤을 증가시키거나 유지해서 기업의 존속이나 발전에 도움을 주어야 한다는 기업 경영자들의 생각과도 부합하는 것이라고 할 수 있다. 연령이 높은 응답자가 낮은 응답자보다 사회적 책임이 단기적 성공에 미치는 영향을 더 긍정적으로 평가하거나 마키아벨리적 성향이 낮은 것으로 나타났다. 마키아벨리적 성향에서 성별이나 학부전공별로 의미 있는 차이가 나타나지는 않았다. 또한 마키아벨리적 성향이 사회적 책임에 대한 인식에 영향을 미치고 있는 것으로 나타나 기업이 사회적으로 책임있는 활동을 하도록 유도하는데 인간의 본성에 대한 이해가 필요함을 보여준다.

• 마케팅과학연구
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• 제19권3호
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• pp.5-16
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• 2009

企业社会责任活动已被认为是提高企业形象和企业竞争力的一个潜在因素. 然而, 先前大部分关于企业社会责任活动的研究是主要针对的是这些活动如何影响影响对产品, 企业以及企业形象的评价的评价. 另外, 一些学者将消费者对企业动机的感知作为企业社会责任和消费者反应之间直接关系中的调解变量. 然而, 动机理论和相关的研究存在一些缺点. 对消费者, 企业社会责任活动只有两个动机, 但最近, Vlachos等人(2008) 认为这些动机应该细分. 因此, 它有可能从原有理论发展为修正理论模型(说服, 个人知识管理(PKM). Vlachos等人(2008) 将企业社会责任动机细分为四种类型, 并尝试发现这些动机在影响顾客种程度方面的作用以及不同. 以前的研究已经证明具有积极动机会对的社会责任活动会有积极的影响. 但并没有实证地解释其心理原因. 因此本研究的目的是双重的. 第一, 本研究试图发现顾客为什么会在他们感受到企业社会活动的积极动机的情况下表达他们的感激. 第二, 本研究试图测试当社会从企业社会责任活动中获得利益时与消费者的回报的效果. 以下是本研究的假设: H1: 企业社会责任活动的价值驱使的动机积极影响认知的对等对于互惠的期待. H2: 企业社会责任活动的参股者驱使的动机消极影响于互惠的期待认知的对等. H3: 企业社会责任活动的利己驱使的动机消极影响于互惠的期待认知的对等. H4: 企业社会责任活动的战略驱使的动机消极影响对于互惠的期待认知的对等. H5: 对企业社会责任活动的互惠的期待认知的对等积极影响消费者忠诚度. 我们选择了一个公司作为研究对象来理解企业社会责任活动的动机是如何影响消费者于互惠的期待认知的对等和顾客忠诚度. 总样本为100名受访者被选为试验测试. 此外, 为了获得一致的回复, 我们保证所有的受访者都超过20岁. 本调查中. 在排除了28份无效问卷以后, 总受访者是172名(82名男性, 90名女性). 基于截至标准, 数据和模型的适配度良好. 在观察结果以后, 企业社会责任活动的价值驱使的动机对于互惠的期待认知的对等有积极的影响(t=6.75, p<.001)，假设1被证明. Morales (2005) 也指出消费者的确感激企业对社会所做出的努力以及对社会所给予的利益. 而且企业社会责任活动的参股者驱使的动机对于互惠的期待认知的对等没有影响(t = ‐.049, p > .05). 因此, 假设2被拒绝. 我们可以用符合论来解释这个结果. 利己驱使动机(t = ‐3.11, p < .05)和战略驱使的动机(t = ‐4.65, p < .05) 对认知的对等有消极影响. 因此H3和H4被证明. 而且认知的对等积极影响消费者的忠诚度(t = 4.24, p < .05)，H5被证明. 从结果中看, 与大众群体相比，大学生更容易受利己驱动动机的影响. 以下是本研究的结论:首先, 数据分析结果显示价值驱使的动机积极影响于互惠的期待认知的对等. 但是参股者驱动的动机对互惠的期待认知的对等没有显著影响. 另外, 利己驱使的动机和战略驱使的动机消极影响互惠的期待认知的对等. 第二, 当企业社会责任活动与消费者的回报关联时, 社会责任活动积极影响顾客忠诚度. 本研究测试了动机的种类是否影响消费者对企业社会责任的反应, 尤其是企业社会责任如何能影响关键的内在因素(认知的对等) 和消费者行为的结果(顾客忠诚度). 而且, 本研究阐述了认知对等在企业社会责任动机和顾客忠诚度的关系中起到媒介的作用. 我们的研究扩展了有关消费者企业社会责任动机方面的研究, 将他们定位为消费者反应的一个直接指标. 另外一个贡献是, 我们成功地鉴定了认知的对等作为一个次级过程在归因于顾客忠诚度的企业社会责任的影响中的中介作用. 今后在研究企业社会责任的最终行为和财务影响时应该考虑源于互惠的期待认知对等的影响. 本研究的结果具有重要的管理意义. 第一, 本研究发现的对等的中心作用表明经理人应该经常考虑这些行为将创造出多少的互惠的期待认知对等. 第二, 理解消费者对企业社会责任的动机, 的认知是如何与互惠的期待认知对等和顾客忠诚度相关, 可以帮助经理人通过营销活动和管理企业社会责任‐感应归因过程来监控和提高这些消费者的结果. 本研究的结果将帮助企业去理解影响互惠的期待认知对等的四个不同的动机的相对重要性.

• 산경연구논집
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• 제11권1호
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• pp.19-28
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• 2020

Purpose: This research aims to empirically investigate the motivation of corporate voluntary disclosure by exploring the impact of historical loss on corporate social responsibility disclosure (CSRD). Research design, data, and methodology: This paper takes Chinese A-share listed firms that issued standalone social responsibility reports during the period of 2009-2017 as a sample. Drawing on extant literature, this paper defines historical loss firms as firms with net profit greater than or equal to 0 and undistributed profit less than 0. The tendency score matching method (PSM) is used to find matching samples for historical loss firms. Then OLS regression is conducted to investigate the relationship between historical loss and corporate social disclosure. Results: The results show that historical loss has a significant positive impact on the quality of corporate social responsibility disclosure. After changing the measurement of independent and dependent variables as well as adopting different matching methods to screen the control group, the results still hold. Further research indicates that the relationship between historical loss and CSRD is influenced by corporate financing constraints and industry competition. Conclusions: This research supports the resource motivation hypothesis of corporate social responsibility disclosure, and provides empirical evidence for regulators to strengthen supervision on corporate disclosure.

• 한국의류산업학회지
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• 제13권2호
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• pp.162-172
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• 2011

The purpose of this study is to examine the influences of social responsibility and culture marketing on corporate image and brand equity in the casual wear market. In addition, whether corporate image and brand equity have impact on purchase intention is investigated among high school students in a local area. Two casual brands, Polham and Tate are selected for this study. The data are collected from male and female adolescents living in a local area with convenience sampling method. A total of 402 useful data are analyzed by SPSS 14.0 program. The results of this study are as follows. First, there are significant relationships among corporate social responsibility, culture marketing, corporate image, and brand equity of two brands. Second, environmental cultural support, social contribution, and economical responsibility of CSR present positive influences on corporate image and brand equity in common between two brands. Especially environmental cultural support of fashion business is highly important to improve corporate image and brand equity. Third, cultural direction and cultural business marketing are more influential than cultural sales promotion or cultural support marketing to improve corporate image and brand equity. Fourth, corporate image does not have a direct influence on the purchase intention, but brand equity factors show significant influences on the purchase intention. In conclusion, fashion companies should commit to perform corporate social responsibility and culture marketing that are suitable to target market for the long term, since these efforts would improve corporate image and build brand equity.

• 패션비즈니스
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• 제22권6호
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• pp.14-24
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• 2018

In this age of information, companies are losing grip of their image. Perhaps this explains the reason why corporate social responsibility (CSR) has become somewhat of a buzzword among established fashion industry leaders-companies seem determined to show stakeholders that they have values, are responsible, and they are driven by more by values than the prospects of financial gain. This study assessed the effect of CSR have in the fashion industry on the corporate image, product preference, and purchase intention in China. Three hundred native residents in China participated in an online survey from 1-12th Jan 2017. The results were as follows: (1) CSR consists of five components; economic responsibility, ethical responsibility, environmental protection, consumer protection, and philanthropic responsibility. (2) Both economic and ethical responsibilities have significant positive effects on corporate image, while perceived CSR does not have significant effect on product preference or purchase intention. (3) Consumers' product preference and perceptions regarding corporate image influence their intention on making a purchase. These findings might operationally assist Korean fashion corporations to identify and address the critical aspects of CSR management which will improve their image as good corporate citizens and foster favorable attitudes toward fashion products from China. Further results and direction of future research were discussed.

• 디지털융복합연구
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• 제9권5호
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• pp.123-140
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• 2011

본 연구에서는 기업의 사회적 책임 활동의 영역을 넓혀 나가고 있는 국내 기업과 기관의 사회적 책임 활동이 해당 기업의 노사관계에 통계적으로 유의미한 영향을 미치고 있는지를 검증해서, 기업의 사회적 책임 활동이 기업의 구성원으로 하여금 조직신뢰와 노사관계에 긍정적인 또는 부정적인 영향을 미치고 있다면, 기업이 취해야 할 정책적 또는 전략적 과제는 어떠한 것이 있을 수 있는가를 제언하는 것을 목적으로 하였다. 연구의 결과를 요약하면 다음과 같다. 첫째, 기업이 사회적 책임활동을 함으로써 직원들의 조직에 대한 활동은 조직의 성과에 영향을 미치는 변수 중 하나인 노사관계에 부분적으로 영향을 미치는 것으로 나타났다. 셋째, 기업구성원들의 조직신뢰의 향상은 노사관계에 유의한 영향을 주는 것으로 나타났다. 이와 같이 본 연구의 결과는 기존의 선행연구에서 다루어지지 않은 기업의 사회적 책임과 조직성과의 중요한 요소인 조직신뢰 및 노사관계간의 직 간접적 영향관계를 입증하였다.

• 유통과학연구
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• 제13권2호
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• pp.35-44
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• 2015

Purpose - In this study, corporate social responsibility activities as perceived by customers visiting super-centers and the influence of the authenticity of such social responsibility activities on trust have been examined while attempting to verify how trust would influence consumers' attitude and purchase intention. Research design, data, and methodology - For data collection, a questionnaire survey has been conducted on 200 consumers who would visit super-centers, and 161 effective samples have been used for the final analysis. Methodologies such as Cronbach's α, factor analysis, correlation analysis, and structural equation modeling were used. Results - Among corporate social responsibility activities, legal responsibility in particular has turned out to influence consumers rather greatly. Thus, law observance has turned out to be a necessity rather than merely an economic or ethical responsibility; as for trust, trust in the product has turned out to exert more influence on consumers than trust in the enterprise. Conclusions - Corporate social responsibility activities can mean that the complete fulfillment of natural and proper corporate responsibility will secure consumer trust, thus influencing consumer attitude and purchase intention positively.