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이사회 특성과 기업의 사회적 책임 간의 관계 연구 동향 분석: 제도주의 관점 기반 한-미 비교 문헌 연구

A Literature Review on the Relationship between Board Characteristics and Corporate Social Responsibility in Korea and the US: From Institutional Theory Perspective

김수연|장영균|정라미
한국윤리경영학회 (The Korea Academy Of Business Ethics)|2016.07|윤리경영연구 (Korean Journal of Business Ethics)|제16권 제1호|pp. 81-109|DOI 10.34273/kjbe.2016.16.1.004

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참고문헌

키워드

이사회Corporate Social Responsibility기업의 사회적 책임Board of DirectorInstitutional Theory제도주의 이론국가 비즈니스 시스템National Business System

초록

본 연구에서는 이사회의 특성이 기업의 사회적 책임(Corporate Social Responsibility, 이하 CSR) 성과에 미치는 영향에 관한 한-미 간의 연구들이 일관된 결과를 도출하지못하는 이유를 제도주의 관점에서 설명하고자 하였다. 기존의 연구들이 기업지배구조와CSR성과 간의 관계가 국가 수준의 제도적 환경에 의해 영향을 받을 수 있음을 언급하였으나, 연구의 대부분은 시장경제 모델 측면과 기업지배구조 시스템 측면에서 미국과대조적인 유럽 국가들이나 일본을 대상으로 이루어져 왔다. 그러나 최근에는 국가의 특성을 단순히 미국식 대 유럽식 혹은 자유시장경제 대 조정시장경제와 같이 이분법적으로 분류하는 것에는 한계가 있다는 지적이 있으며, 기존의 분류 체계에서 벗어나는 다양한 제도적 특성을 가지는 국가들이 존재한다고 보는 시각이 늘고 있다. 따라서 본 연구에서는 이러한 이분법적 체계에 의해 분류되지 않는 독특한 제도적 특성을 가지고 있는 한국을 비교 대상으로 선정하여 비교 연구를 진행하였으며, 이를 통해 기존의 미국을 대상으로 진행된 연구들의 주요 이론이 모든 국가에 동일하게 적용될 수 없음을 확인하고자 하였다. 구체적으로 한국과 미국에서 이루어진 관련 실증 연구들을 대상으로 Whitley(1999)가제시한 National Business System 모델을 적용하여 이사회 특성과 CSR 성과와의 관계를 두 국가의 제도적 환경 요인의 영향을 고려하여 분석하였다. 총 29편의 선행연구를분석한 결과, 국가 간 정치, 경제, 교육 및 문화 시스템 측면에서의 차이로 인해 이사회의 특성이 CSR 성과에 미치는 영향이 달라질 수 있음을 입증하였다. 따라서 향후 관련연구에서는 이러한 국가 수준의 제도적 환경의 특성을 고려할 필요가 있으며, 이를 통해 보다 통합적이고 정확한 연구 결과들을 도출할 수 있을 것이라 기대한다.

Abstract

This review is intended to parse out the mixed findings for the relationship between board characteristics and CSR among previous literature. This review assumes that national-level institutional systems should affect the way in which corporate board makes a decision for CSR, so that board-CSR relationships should be patterned differently across nations. Whitley’s National Business System (NBS) model is employed to predict the differential board-CSR relationship between Korea and the U.S. Twenty nine previous studies are reviewed based on the NBS model. This review finds the board-CSR relationship has been differently identified between two countries, and thus concludes that institutional systems must be taken into account in predicting how board characteristics affect CSR.

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