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중소기업 CSR 활동 지속성이 CSR 성과에 미치는 영향: 자발성과 제도화 여부의 조절효과를 중심으로

The Impact of CSR Consistency in Small and Medium-Sized Enterprises on CSR Performance: The Moderating effects of Proactiveness and Institutionalization

이종선|진승화|김나미
한국중소기업학회|2024.12|중소기업연구|제46권 제4호|pp. 35-58|DOI https://doi.org/10.36491/APJSB.46.4.2

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참고문헌

키워드

Institutionalization제도화CSR 지속성CSR consistency중소기업 CSRCSR 성과자발적 CSRSMEs’ CSRCSR performanceProactive CSR
주제분류경영학

초록

본 연구는 중소기업의 사회적 책임(CSR) 활동의 지속성이 CSR 성과에 미치는 영향을 분석하고자 하였다. 더불어 이러한 관계에 능동적인 CSR이 미치는 영향을 분석하였다. 이를 위하여 내적 판단에 의한 자발적인 참여인지의 여부와 외부의 제도화 여부가 CSR 지속성과 CSR 성과 사이에 어떠한 조절효과를 하는지 살펴보았다. 실증 분석을 위하여 2018년부터 2020년까지 수집된 중소기업 CSR 실태조사 자료를 활용하였으며, 총 614개의 중소기업을 대상으로 분석을 실시하였다. 분석 결과, 중소기업의 CSR 활동이 일회성에 머물지 않고 지속적으로 이루어질 때 CSR 성과에 긍정적 영향을 미치는 것으로 나타났다. CSR 성과를 세부적으로 살펴본 결과, CSR 활동의 지속성은 재무적 성과에는 유의미한 영향을 미치지 않았고 관계적 성과 및 역량적 성과에 긍정적인 영향을 미치는 것으로 나타났다. CSR의 자발적 도입 여부와 제도화 여부는 CSR 활동 지속성과 성과 간의 관계를 조절하는 중요한 요소로 작용하였다. 자발적으로 CSR 관행을 도입하고 제도화가 만연하지 않은 상황에서도 선제적으로 CSR을 실행하는 기업일수록 더 긍정적 결과를 얻을 수 있었다. 본 연구를 통해 자원과 역량이 부족한 상황일지라도 중소기업이 지속적이고 능동적인 CSR 활동을 수행할 경우 경쟁 우위를 확보하고 보다 장기적인 성과를 창출할 수 있다는 전략적 시사점을 제공할 수 있다.

Abstract

This study aims to analyze the impact of the consistency of Corporate Social Responsibility (CSR) engagement on CSR performance in small and medium-sized enterprises (SMEs). Additionally, it examines the influence of proactive CSR on this relationship. To this end, the study investigates the moderating effects of voluntary participation and institutionalization between CSR consistency and CSR performance. Empirical analysis was conducted using data from the SMEs’ CSR Practices Survey collected from 2018 to 2020, with a total of 614 SMEs included in the analysis. The results indicate that when CSR engagement in SMEs is not merely one-time but is carried out consistently, it positively affects CSR performance. Further analysis of CSR performance reveals that the consistency of CSR engagement does not significantly impact financial performance but positively influences relational and competence-related performance. The voluntary adoption of CSR and the degree of institutionalization play crucial roles in moderating the relationship between CSR consistency and performance. SMEs that proactively engage in CSR practices, even in the absence of widespread institutionalization, achieve more positive outcomes. This study provides strategic implications that even in resource-constrained environments, SMEs can secure competitive advantages and achieve more sustainable long-term outcomes through consistent and proactive CSR engagement.

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