• International Journal of Computer Science & Network Security
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• 제24권5호
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• pp.172-180
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• 2024

Since the beginning of 2015, corporate social responsibility (CSR) models have been changing in connection with the trend towards the transition of joint value creation of corporate activities and consideration of stakeholders' interests. The purpose of the academic paper lies in empirically studying the current practice of social responsibility of transnational corporations (TNCs). The research methodology has combined the method of qualitative analysis, the method of cases of agricultural holdings in emerging markets within the framework of resource theory, institutional theory and stakeholders' theory. The results show that the practice of CSR is integrated into the strategy of sustainable development of TNCs, which determine the methods, techniques and forms of communication, as well as areas of stakeholders' responsibility. The internal practice of CSR is aimed at developing norms and standards of moral behaviour with stakeholders in order to maximize economic and social goals. Economic goals are focused not only on making a profit, but also on minimizing costs due to the potential risks of corruption, fraud, conflict of interest. The system of corporate social responsibility of modern TNCs is clearly regulated by internal documents that define the list of interested parties and stakeholders, their areas of responsibility, greatly simplifying the processes of cooperation and responsibility. As a result, corporations form their own internal institutional environment. Ethical norms help to avoid the risks of opportunistic behaviour of personnel, conflicts of interest, cases of bribery, corruption, and fraud. The theoretical value of the research lies in supplementing the theory of CSR in the context of the importance of a complex, systematic approach to integrating the theory of resources, institutional theory, theory of stakeholders in the development of strategies for sustainable development of TNCs, the practice of corporate governance and social responsibility.

• Asian Journal of Business Environment
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• 제12권2호
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• pp.29-41
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• 2022

Purpose: In the era of sustainable development, the role of consumers and businesses has become increasingly important by demonstrating the importance of social and environmental issues. Accordingly, firms widely adopt cause-related marketing to fulfil corporate social responsibility. The purpose of this study is to examine factors that affect consumer attitude toward cause-related marketing with perspectives of the sustainable development goals (SDGs) and instrumental conditioning. Research design, data and methodology: Proposed research questions include effects of cognition, emotion, sustainability, and business ethics on attitude, effects of attitude on purchase intention, and effects of intention on satisfaction. This study collected the data via an online survey and applied factor and regression analysis. Results: Findings indicated that factors affect attitudes differently in cases of cause-related marketing with SDGs and instrumental conditioning. The results of this study found that business ethics affects consumer attitude and differ based on types of cause-related marketing. This study found that attitude positively affects purchase intention that also affects expected satisfaction. Conclusions: By applying perspectives of SDGs, findings of this study provide implications to producers, marketers, and policymakers to promote and achieve sustainability. In particular, the results found that business ethics should be more addressed to fulfill customer attitude.

• 한국콘텐츠학회논문지
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• 제17권10호
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• pp.526-537
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• 2017

본 연구에서는 대학생들의 윤리인식을 고찰하기 위하여, 질적연구방법론인 Q방법론을 활용하여 윤리경영의 정의를 유형화하였다. 분석을 위하여, 윤리경영 관련 용어 34개를 확보하고, 34명의 대학생 응답자를 대상으로 인식의 유형화를 실시하였다. 분석결과는 다음과 같다. 첫째, 윤리경영은 4개의 유형으로 정의되었고, 각 유형의 설명력은 <유형 I> 25.72%, <유형II> 10.87%, <유형 III>은 6.48%, <유형 IV>는 5.14%로, 전체 48.21%의 설명력을 나타냈다. 둘째, 각 유형을 명명하였다. 즉, <유형I>은 "사회적책임형", <유형 II>는 "지속가능경영형", <유형 III>은 "양심경영형", <유형 IV>는 "책임경영형"으로 명명하였다. 셋째, 유형간의 응답자의 비교분석결과, 유형별로 사립대와 국립대학생들 간의 특별한 유형화 차이가 보이지 않은 것으로 나타났다. 한편, 윤리경영에 대한 대학생들은 기타 의견으로, '경영자의 의지 및 가치관, 제도적 장치의 필요성, 사회구성원의 윤리의식 고취 및 이에 대한 자발적인 참여의지' 등을 제안하였다. 따라서 기업은 우리 사회가 필요로 하는 실천적 윤리의식의 함양과 고취를 실행함으로써, 계속기업으로서의 실현이 가능할 것이다. 바로, 윤리경영은 21세기 생존을 위한 경영철학이기 때문이다.

• Journal of Information Technology Applications and Management
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• 제18권2호
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• pp.91-108
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• 2011

Enormous losses of shareholders and consumers caused by the risks threatening today's business (e.g., accounting fraud and inside trading) have ignited the necessity of international regulations on corporate ethics and internal control, such as Basel II and SOX. Responding to these regulations, companies are establishing governance system, applying it consistently to the core competency of the company, and increasing the scope of the governance system. Recently occurred security related incidents require companies to take more strict accountability over information security. One of the results includes strengthening of legislation and regulations. For these reasons, introduction of information security governance is needed. Information security governance governs the general information security activities of the company (establishment of information security management system, implementation of information security solutions) in the corporate level. Recognizing that the information security is not restricted to IT domain, but is the issue of overall business, this study develops information security governance framework based on the existing frameworks and systems of IT governance. The information security governance framework proposed in the study include concept, objective, and principle schemes which will help clearly understand the concepts of the information security governance, and execution scheme which will help implement proper organization, process and tools needed for the execution of information security governance.

• The Journal of Asian Finance, Economics and Business
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• 제5권3호
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• pp.121-132
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• 2018

The study aims to investigate methods for companies to contribute to not only social and national developments, but also on the promotion of individuals and companies by re-examining the various phenomena that define companies. The study examines the relationship between subordinate factors of social responsibility activities and job performances as well as the role of CEOs in showing authentic leadership and meaningfulness of work. A total of 312 valid questionnaires were obtained, and hypotheses were tested using regression analysis, hierarchical regression analysis, and 3-way interactions. The results suggest that corporate social responsibility activities not only enhanced the performance of the members, but also confirmed the importance of the authentic leadership of the CEO. Additionally, the role of the members in the company also showed to play a very significant role in a company's developments. The results also show that the CEO and members need to make efforts to increase ethics as well as gain more competitiveness and improve their reputation by promoting their sense of calling and feeling of compassion in the workplace. In other words, the members of the high-ranking book and the members of the relatively low position will have different degrees of information transfer and evaluation of the company policy may be different.

• 산업경영시스템학회지
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• 제44권4호
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• pp.136-144
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• 2021

This study focuses on the necessity of MOT methods in companies, especially the utilization level. Based on the analysis structure of the previous study (2012), this study was conducted to compare the results with the previous results. We investigated the settlement level of MOT, the degree of necessity for MOT methods, the degree of actual use, and the Product Realization Process (PRP) for MOT-related researchers in electronic companies (n=184). It was confirmed that the higher the demand for MOT methods in the corporate field, the higher the utilization level (ratio). In particular, the need for and utilization of techniques such as Environmental Analysis, Business Opportunity Analysis, Project Feasibility Review, Roadmap, Risk Management was high. These methods were beneficial along with cost management and quality management techniques. The most challenging part of using MOT methods was the lack of systematic use, the absence of experts, and the difficulty in selecting suitable techniques. The necessity of opening subjects such as Creative Thinking, Communication, Teamwork, and Professional Ethics was high among the PRP subjects. Furthermore, the necessity of opening courses in Cost and Safety Design and Applied Statistics was higher than in the previous study.

• 산경연구논집
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• 제13권8호
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• pp.1-7
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• 2022

Purpose: The present study concentrates on the issues that affected the employees directly and acted as stress factors. These stress factors affect how the employees perform while undertaking their duties. Furthermore, this study evaluated how the involvement of the corporate counsel affected the company by enhancing the productivity of the employees. Research design, data and methodology: The research design of this research is a literature content analysis and method for data handling should be described, and the resultant combination of the studies should include the consistency measures for every meta-analysis. Specify any risk assessment of bias that may impact the cumulative evidence, such as the publication bias and the selective reporting within studies. Results: The finding shows that change in the location of employees' organizational restructuring and the introduction of new technologies also contributed to significant organizational stress factors. These results show a substantial correlation between the magnitude of the adjustments' effects on employees' performance. Conclusions: The current study strongly concludes that counselors, through their prowess, can analyze and evaluate the stress factors that are evident among the employees and in the organization. Some of these factors may be office layout, organizational codes of ethics, organization rules, and employees' personal challenges.

• 융합경영연구
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• 제4권3호
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• pp.12-24
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• 2016

Fraudulent financial reporting practices can have significant consequences for organizations and all stakeholders, as well as, for public confidence in the capital and security markets. In fact, comprehensive, accurate and reliable financial reporting is the bedrock upon which our markets are based. Keen to project a rosy picture of the Satyam to investors, employees and analysts, Mr. Raju (CEO and Chairman) fudged the account books so that it appeared to be a far bigger enterprise, with high profits and fast growth rate, than it actually was. The Satyam fraud has shattered the dreams of different categories of investors, shocked the government and regulators alike, and led to questioning of the accounting practices of statutory auditors and corporate governance norms in India. This is an exploratory study based on secondary sources of information. An attempt has been made to provide an explanation for various intriguing questions about Satyam scam. After thorough investigations by the CBI and SEBI, they have unveiled the methodology by which Satyam fraud was engineered. Finally, we recommend "Fraudulent reporting practices should be considered as a serious crime, and accounting bodies, courts and other regulatory authorities in India need to adopt very strict punitive measures to stop such unethical practices."

• 산경연구논집
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• 제14권11호
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• pp.19-25
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• 2023

Purpose: Prior studies regarding ethical management on worker's performance have primarily focused on specific industries or regions, potentially limiting the generalizability. This gap in knowledge underscores the need for a comprehensive investigation that considers a diverse range of industries and thoroughly examines the multifaceted aspects of ethical management. Research design, data and methodology: The academic search platform used for this study was 'Google Scholar', 'Scopus', and 'Web of Science' indexes various scholarly articles, including peer-reviewed journals and books. By utilizing specific search terms such as "corporate ethical management" and "employee performance," a vast pool of relevant studies was identified. Results: The findings indicated four effects: first, a positive correlation between ethical management practices and heightened employee motivation and engagement; second, an augmentation in organizational commitment and job satisfaction among employees; third, a reduction in turnover rates, indicating enhanced employee retention; and fourth, an elevation in overall productivity and performance outcomes. Conclusions: In sum, this study offers actionable insights, advocating for adopting and reinforcing ethical management strategies as a potent means to foster a high-performance work culture. These encompass fostering a robust ethical framework, cultivating a culture of transparency and open communication, and providing avenues for employees to voice ethical concerns without fear of retribution.

• 디지털융복합연구
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• 제13권8호
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• pp.113-121
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• 2015

본 연구는 기업의 윤리경영 활동과 마케팅 효과의 융합적 관계를 파악하고자 윤리경영 노력이 소비자에게 신뢰감을 형성하고, 그러한 신뢰감이 실제 구매행동으로 연결되는지 조사하였다. 가설수립 및 설문조사를 실시하였으며, 분석을 통해 제품 서비스 책임, 기업 윤리지침 마련, 사회공헌활동, 고객권리 보장으로 구성되는 윤리경영의 실천이 소비자 구매행동에 긍정적 영향을 미치며, 그 과정에서 소비자의 이미지 지각과 기업 신뢰가 매개적 역할을 하고 있음을 증명하였다. 이러한 결과는 윤리경영이 기업에게 사회적 압력과 비용으로만 작용하는 것이 아니라 기업의 이익 증가로 연결되는 선순환 과정에 있음을 보여주고 있고 있어 기업의 능동적이고 적극적인 윤리경영 실천이 필요함을 시사하고 있다. 향후 연구에 있어서는 윤리경영의 대상 범위와 실행 수준을 보다 세분화한 분석과 최근 대중의 관심도가 높은 윤리 이슈와 연계한 연구가 필요하다.