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한․일 기업의 전략적 CSR 활동과 기업성과

Strategic CSR and Corporate Performance in Korean and Japanese Corporations

김진욱|변선영
한국국제경영학회 (Korean Academy of International Business)|2011.03|국제경영연구 (International Business Journal)|제22권 제1호|pp. 83-110

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참고문헌

키워드

사회적 성과재무적 성과Strategic CSR전략적 CSRCorporate Social Performance (CSP)Corporate Financial Performance (CFP)
주제분류경영학

초록

본 연구는 최근 이슈가 되고 있는 전략적 CSR의 개념을 검토하고 전략적 CSR활동이 기업성과에 대해 갖는 시사점을 찾고자 하였다. 이를 위하여 세 개의 가설을 설정하였다. 첫째, CSR 활동이 기업성과에 긍정적인 영향을 미치는지, 둘째, 전략적 CSR 활동이 전통적 CSR 활동보다 기업성과에 더 큰 긍정적인 영향을 미치는지, 셋째, CSR 활동의 일차적 성과라 할 수 있는 사회적 성과가 CSR활동과 재무적 성과 사이에서 매개효과를 나타내는 지를 검증해보고자 하였다. 이를 위해 한국과 일본의 상위 제조기업을 중심으로 회수된 216부(한국 115부, 일본 101부)의 설문을 AMOS와 STATA를 사용하여 비교분석을 시도하였다. 연구결과 첫째, CSR 활동이 기업성과에 대해서 긍정적인 영향을 갖는다는 사실은 한․일 모두 확인되었다. 둘째, 전략적 CSR 활동이 전통적 CSR 활동보다 기업성과에 더 큰 영향을 미치는지에 관해서는 한국기업의 경우 사회적 성과와 재무적 성과 모두에서 통계적 유의성을 발견할 수 없었다. 그러나 일본기업의 경우는 전략적 CSR 활동이 사회적 성과와 재무적 성과 모두에서 전통적 CSR 활동 보다 더 큰 긍정적 영향을 주는 것으로 확인되었다. 셋째, 전략적 CSR 활동이 사회적, 재무적 성과에 미치는 매개효과에 있어 한국과 일본기업 모두 법․윤리적 책임활동에서는 통계적으로 유의하지 않는 것으로 나타났으나 이익창출 책임활동, 사회공헌 책임활동, 사회혁신 책임활동은 매개효과를 갖는 것으로 확인되었다.

Abstract

This study examines the emerging concept of the Strategic Corporate Social Responsibility (the Strategic CSR). In the light of the practical implication of the Strategic CSR for the Corporate Performance, several hypothesis frames before this essay : First, CSR activities would have positive effect on corporate performance, Second, Strategic CSR activities would have more positive on corporate performance than traditional CSR, Third, Corporate Social Performance (CSP) would have mediating effect between CSR activities and Corporate Financial Performance (CFP). Conducted was the careful survey in the areas of Korea and Japan to cover the three questions listed above. In turn total 216 pieces of questionnaires (115 pcs from Korea and 101 pcs from Japan respectively) were available for the statistical hypothesis testing. All of the data were analyzed using both the AMOS and STATA. Results of the empirical test are suggested as follow. The first hypothesis was supported, and showed positive relationship between CSR Activities and Corporate Performance, according to the both data of Korean and Japanese Corporations. The second hypothesis was partly supported, and partly showed the influencing Corporate Performance between Strategic CSR and Traditional CSR. This means that Strategic CSR activities were positively influencing both CSP and CFP more than Traditional CSR activities in Japanese Corporations. But no statistical significance was found in the context of both CSP and CFP in Korean Corporations. The third hypothesis was supported, and showed CSP mediating effect between CSR activities and CFP in the context of economic, philanthropic and innovative responsibility. But no statistical significance was found in the context of legal and ethical responsibility in both Korean and Japanese Corporations.

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