• Asia-Pacific Journal of Business Venturing and Entrepreneurship
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• v.7 no.2
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• pp.25-34
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• 2012

It is expected reasonably that firms are likely to be motivated to engage in cooperate social responsibility(CSR) more effectively and efficiently in order for sustainable growth when partnerships on supply chain are willing to embrace the initiative for CSR actively rather than a firm's effort. Given that this is a SCM(Supply Chain Management) approach to CSR, the SC-CSR(Cooperate Social Responsibility in Supply Chain), which encourage all partners on supply chain to apply it, can provide larger social impact. This study is to verify the effect of SC-SCR on the willingness to initiate CSR in small and medium-sized enterprises. As a result of empirical analysis, the application of SC-SCR has positive effect on the willingness of small and medium-sized enterprises to initiate social responsibility by promoting the situational needs. This results indicates that helping firms observe ISO 26000, the recognized international standard for CSR, the motivation for SCR can be reinforced by making partners on supply chain respect CSR.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.1
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• pp.187-198
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• 2021

The objective of this study is to examine the direct and indirect influences of government's role, organizational commitment, and media exposure on the corporate social and environmental responsibility disclosure (CSERD) of 42 Indonesian state-owned enterprises (SOEs) with good corporate governance as the mediator. This study uses a quantitative approach with path analysis to test the hypothesis. The sample in this study was directors of 42 state-owned enterprises in Indonesia. The data was collected using a questionnaire with items assessed on a five-point Likert scale. This study finds that 1) the government's role, organizational commitment, and media exposure have direct influences on good corporate governance and corporate social responsibility disclosure; 2) the government's role and organizational commitment have significant influences on corporate social and environmental responsibility disclosure with the mediation of good corporate governance, indicating that government's role and the organizational commitment are factors affecting Indonesian state-owned enterprises; and 3) the media exposure through good corporate governance mediation does not have a significant effect on corporate social and environmental responsibility disclosure. This means that media exposure is only one of the tools for CSERD, while SOEs have no obligation to disclose CSER through website or printed media.

• The Journal of Asian Finance, Economics and Business
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• v.8 no.2
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• pp.903-909
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• 2021

The relationship between corporate social responsibility (CSR) and earnings management is still a debate. Several previous studies showed that CSR is a determinant of earnings management. Meanwhile, others revealed the reverse. Therefore, this study aims to investigate the effect of CSR disclosure on earnings management and the effect of earnings management on CSR disclosure. This study was conducted with mining companies listed on the Indonesia Stock Exchange (IDX) in the 2016-2019 period. The research data was analyzed using multiple linear regression analysis. The data is obtained from financial statements, annual reports, and sustainability reports. The results reveal that there is a positive relationship between CSR disclosure and earnings management. This study also shows that the relationship model of CSR disclosure and earnings management is recursive. This finding implies that CSR disclosure is a tool used by management to cover up unethical actions from stakeholders. These results verify the agency theory and opportunist hypothesis regarding the relationship between CSR and earnings management. The novelty of this study lies in highlighting the recursive model of the relationship between CSR and earnings management.

• Journal of Korea Society of Digital Industry and Information Management
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• v.14 no.3
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• pp.145-153
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• 2018

The purpose of this study is to seek ways how you can apply social responsibility requirements in accordance with the organizational characteristics of 'Dong' community service centers which are administrative service platform organizations, by applying the ISO 26000 to these centers. The ISO 26000, which is an international standard for social responsibility, defines the requirements for social responsibility which all organizations, regardless of their sizes or characteristics, can apply. This does not mean that all organizations must apply all the requirements regardless of their sizes or characteristics, but means that each organization can redefine the requirements applicable to its size and characteristics and apply them. Hence, this study defined 'Dong' community service centers' organizational characteristics and stakeholders and assessed the suitability of 251 categories in the ISO 26000 requirements by using the Delphi technique. Through this assessment process, 135 categories were selected. Then, after conducting an importance test by experts, 83 social responsibility assessment indicators applicable to 'Dong' community service centers were developed.

• The Korean Journal of Franchise Management
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• v.8 no.2
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• pp.5-16
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• 2017

Purpose - This study empirically analyzes the effects of social responsibility activities (legal, charitable, environmental, ethical) of franchised chain hotels on customer value and SNS citizenship behavior. Furthermore, this study examines mediating role of customer value on SNS citizenship behavior. Design, data, and methodology - A survey was conducted on customers residing in Korea who had visited the franchised chain hotels in Seoul, Gyeonggi, and other regions, over a period of three months (from October 1, 2016 to December 31, 2016). There were a total of 426 valid samples, and the hypotheses were tested through hierarchical analysis. Results - First, among the social responsibility activities of franchised chain hotels, all four factors of legal, charitable, environmental, and ethical responsibilities had a statistically significant positive effect on customer value. Second, among the social responsibility activities of franchised chain hotels, all four factors had a statistically significant positive effect on SNS citizenship behavior. Third, customer value had a statistically significant positive effect on SNS citizenship behavior. Conclusions - Since social responsibility activities are utilized as a means of direct marketing, for creating and selling images of products and services of franchised chain hotels, it is necessary to become a fixed form of corporate culture.

• Korean Management Science Review
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• v.31 no.4
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• pp.117-134
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• 2014

Today the concept of corporate social responsibility has become an essential element for coexistence of corporations and the society. In this study the impact of four responsibilities of business organizations proposed by Archie Carroll (economic, legal, ethical, and discretionary) on customer loyalty through the mediating effect of trust and company-consumer identification is analyzed. A questionnaire survey was conducted for four well-known Korean companies (Dong Suh Food, LG Household and Health Care, Samsung Electronics, and Hyundai Motor). After factor analysis, legal and ethical responsibilities were grouped as the same factor, thus three social responsibilities were finally used for hypotheses testing. Major findings were as follows: First, economic responsibilities had positive impact on honesty trust, professionalism trust, favorableness trust, and company-consumer identification, Second, legal/ethical responsibilities were found to have significant effects on honesty trust, favorableness trust, and company-consumer identification. Third, in the case of discretionary responsibilities, professionalism trust, favorableness trust, and company-consumer identification were revealed to have a significant positive relationship. Fourth, only two trust variables (honesty and professionalism) and company-consumer identification had positive influence on the loyalty of customers. These findings are expected to help decision makers to set up corporate objectives and choose action items for corporate social responsibility. At the last part, implications of the study and future research directions were discussed.

• The Journal of Industrial Distribution & Business
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• v.11 no.3
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• pp.63-71
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• 2020

Purpose: Most of all studies regarding corporate social responsibility have been dealing with its direct performance. Many previous studies provided the evidence that corporate social responsibility activities directly affect firms' competitiveness or corporate reputation. However, there are no studies regarding the role of social capital between corporate social responsibility and firms' competitiveness. The present study aims to examine a mediating role of social capital between corporate social responsibility and corporate reputation. Research design, data and methodology: The structural equation model integrating corporate social responsibility, social capital, and corporate reputation was proposed with three hypotheses. Questionnaire including 15 question items for three concepts was designed. Data for testing hypotheses were collected from students and staff who had experienced the social responsibility activities of Korea Hydro & Nuclear Co. Ltd. SPSS and SmartPLS were used to analyze data. Results: All three hypotheses were supported at the significance level of 0.01. Corporate social responsibility have a significant influence on social capital as well as corporate reputation. Social capital plays a mediating role in the relationship between corporate social responsibility and corporate reputation. Conclusions: The present paper identified a missing link between corporate social responsibility and corporate reputation by validating an indirect effect of corporate social responsibility on corporate reputation through social capital. The present study contributes to finding the indirect link between corporate social responsibility and corporate reputation. Implications for academics and practitioners. The research model can be extended to analyze the relationship between corporate social responsibility and its performance. The present study sheds light on identification of a new role of social capital. Managers of firms have the opportunity to recognize the fact that investment recovery of corporate social responsibility results from social capital and corporate reputation in long-term rather than short-term. The results of this study offers an insight that managers can enhance customer loyalty. The process linking corporate social responsibility to corporate reputation through social capital implies that firms can realize spiritual marketing delivering authentic storytelling through corporate social responsibility. The present study has a limitation for generalizing of research results because the sampling came from a case of firm.

• Journal of Distribution Science
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• v.14 no.12
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• pp.31-41
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• 2016

Purpose - This study investigates whether corporate social responsibility(hereafter CSR) management activities affect companies' performance. Depending on the CSR management activities and companies' type (national and multinational), we examined whether there is any difference in their CSR activities on Corporate Performance. Research design, data, and methodology - Data were collected from 230 surveys with a sample group consisting of employees in multinational corporations located in Seoul and Gyeonggi and 224 copies were used from 3 May 2016 to 17 May 2016. The data was analyzed by SPSS 21.0. Results - The empirical results show that CSR management activities positively influence on financial and non-financial corporate achievement and CSR may be interpreted as a strategic method to improve corporate value. But the impacts of CSR activities on performance were different between domestic and multinational corporations. The reason that the legal responsibility was overruled as a factor for financial and non-financial achievement in domestic company may be that CSR management activity is perceived as an indulgence to hide or beautify negative behavior regarding corporate illegal behavior, thus it does not deliver value. Conclusions - CSR activities can be delivered differently between domestic and multinational corporations, and further study should be done why there are differences between corporations.

• International conference on construction engineering and project management
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• 2011.02a
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• pp.516-520
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• 2011

Corporate social responsibility (CSR) is of increasing interest to both industry practitioners and academics because of increasing public awareness of environmental, economic and social sustainability. The last decade witnessed a large number of studies on the development of CSR principles and the implementation of CSR in various industries such as the mining industry, oil industry and food industry. However, there is limited number of CSR studies focusing on the construction industry. Considering the critical role the construction industry plays in achieving economic, social and environmental sustainability, it is imperative to extend the current CSR research to the construction sector. This paper provides a critical review of literature related to corporate social responsibility in construction context. A special focus is placed on the current practice adopted by the industry to be socially responsible. A research agenda is set up to tackle this critical issue.

• The Korean Journal of Franchise Management
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• v.2 no.2
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• pp.134-149
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• 2011

For decades, corporate social responsibility (CSR) has been a subject of intense debate among scholars and practitioners. Discussions have generally focused on the role of business in society and the nature of an enterprise's social responsibilities. The International Organization for Standardization (ISO) announced the implication of the ISO 26000 as the new guidance standard for social responsibility, which is built on the intellectual and practical infrastructure of ISO 9000 and ISO 14000. Although the enthusiasm for corporate social responsibility (CSR) has been echoed in the Chinese marketing literature, with the very low rate and level of CSR implementation in China's enterprises based on 2011 report of Chinese Academy of Social Sciences, this paper will give a general statement on the current status and future management mode of CSR in China.