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CSR 범위 일치 전략과 신흥국 다국적기업의 국제화: 이해관계자 이론을 중심으로

CSR Scope Conformity Strategy and Emerging MNEs’ Internationalization: Stakeholder Theory

김정근|이기준|노태우|유병준
한국국제경영학회 (Korean Academy of International Business)|2024.11|국제경영연구 (International Business Journal)|제35권 제4호|pp. 165-191|DOI http://dx.doi.org/10.14365/ibj.2024.35.4.6

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키워드

CSR국제화Internationalization기업의 사회적 책임Customer Concentration신흥국 다국적기업범위 일치 전략고객 집중도EMNECSR Scope Conformity Strategy
주제분류경영학

초록

본 연구는 CSR 범위 일치 전략(Corporate Social Responsibility Scope Conformity Strategy, CSR-SCS)이 신흥국 다국적기업(Emerging Multinational Enterprise, EMNE)의 국제화에 미치는 영향과 해당 관계 사이에서 고객 집중도가 미치는 조절효과를 검증함으로써, EMNE 국제화에 광범위한 CSR 전략과 고객 집중도가 긍정적인 영향을 주는 중요한 요인임을 시사한다. 본 연구는 중국에 상장된 1,487개의 기업-연도 관측치를 확보하였고, 최소제곱법(Ordinary Least Squares, OLS) 방식을 활용하여 분석을 진행하였다. 본 연구의 주요 변수인 CSR-SCS는 중국의 CSR 가이드라인에 제시된 9개 CSR 분야를 개념 네트워크 방법(concept-network method)으로 측정하였다. 검증 결과 첫째, CSR-SCS는 EMNE의 국제화에 긍정적인 영향을 미쳤다. 둘째, CSR-SCS와 EMNE의 국제화의 관계를 고객 집중도가 강화하는 것으로 나타났다. 본 연구는 기존 MNE의 국제화를 이끄는 요인으로써 CSR을 지목한 연구에서 신흥시장 다국적기업을 배경으로 하여 단면적인 CSR 활동에 범위 일치 전략이라는 개념을 부여함으로써 이해관계자 이론을 국제경영 관점으로 새롭게 고찰하였으며, 고객 집중도의 조절 역할을 밝히며 기존 연구를 확장하였다. 또한, 본 연구는 중국이라는 국가의 문맥에서 기존 MNE의 CSR 프레임워크가 어떻게 작용하는지 밝히며 이론적인 시사점을 제시하였다.

Abstract

This study examines the impact of CSR scope conformity strategy (CSR-SCS) on the internationalization of emerging multinational enterprises (EMNEs) and investigates the moderating effect of customer concentration on this relationship. We argue that CSR-SCS positively impacts the internationalization of EMNEs and that the moderating effect of customer concentration is positive on such a relationship. This study utilizes a dataset of 1,487 firm-year observations of publicly listed companies in China and employs ordinary least squares (OLS) regression for analysis. The results indicate that, first, CSR-SCS positively impacts the internationalization of EMNEs. Second, customer concentration strengthens the relationship between CSR-SCS and internationalization. This study extends existing research on the drivers of EMNE internationalization by offering a more nuanced view of CSR strategies and identifying the role of customer concentration. Additionally, it provides theoretical insights by examining how the CSR framework for MNEs functions within the context of China.

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