기업의 지속가능경영 활동 측정을 위한 척도개발 연구
Developing a Scale for Measuring the Corporate Sustainable Management Activities
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그동안 기업의 지속가능경영 활동에 대한 중요성이 지속적으로 제기되어 왔지만, 기업의 지속가능경영 활동을 측정하고 있는 구성개념에 대한 이론적 배경의 부재로 인하여 많은 연구가 수행되지 못하였다. 이에 본 연구는 다양한 이해관계들을 대상으로 집단면접(FGI)을 실시하여 국내 상황에 맞는 기업의 지속가능경영에 대한 척도를 개발하였고, 본 연구에서 개발된 새로운 척도가 기존 척도에 비하여 더 높은 예측력을 지니는지를 간접적으로 증명하였다. 본 연구결과를 통해 개발된 기업의 지속가능경영 활동에 대한 척도는 다음과 같다. 우선, 경제적 책임활동은 ‘제품의 품질개선 노력’, ‘고객의 불평처리에 대한 체계구축’, ‘직원들에 대한 임금만족’, ‘자사의 장기적인 전략구축’, 그리고 사회적 책임활동은 ‘지역사회 및 여러 학교들과의 협력사업 장려’, ‘영업규모 대비 적절한양의 사회공헌 수행’, ‘지역사회 지원하는 직원들의 자원봉사 활동’, ‘자사의 자원을 사회에 환원하는 정도’ 끝으로 환경적 책임활동은 ‘환경보호 활동에 관심’, ‘자사가 생산하는 제품에 대한 재활용 노력’, ‘환경 친화적인 제품 및 서비스 생산’, ‘환경보호를 위한 캠페인 활동’, ‘환경보호를 위해 자사의 자원을 효율적으로 활용’으로 나타났다. 본 연구결과는 국내 기업들에게 기업의 지속가능경영의 중요성을 다시 한 번 인지시키고 있으며, 특히 국내 기업들에게 자사의 지속가능경영을 진단하는데 중요한 실무적인 시사점을 제시할 것이다
Abstract
Sustainable management which is recently the issue of corporate management is new management paradigm requested while emphasizing the roles of companies and industrial world for the sustainable development. Much of the conceptual work in the area of corporate sustainable management has originated from researches conducted in the management field. Elkington (1997) proposed that corporations have three responsibility of sustainable management: economic responsibility, social responsibility, environmental responsibility. In order to investigate the dimensions of corporate sustainable management and the measurement items for CSR perceived by Korean people, four focus group interviews were conducted with several stakeholder groups (two with general consumers, and two with NGO groups). Scripts from the interviews revealed that the Korean stakeholders perceived three types of corporate sustainable management which are the same as those proposed by Elkington (1997). The 21 items were developed based on the results of the four focus group interviews. Following the procedure proposed by Churchill (1979), we started by developing an item pool consisting of 21 items and purified the initial pool of items through exploratory, confirmatory factor analysis of date collected from survey of corporate sustainable management. First, factor analysis was performed on the 21 items in order to verify the underlying three factor structure. This study provided new measurement items for tapping the Korean CSR dimensions, which can be useful for the future studies exploring the effects of corporate sustainable management on Korean consumers’ evaluation toward the corporations and products. The final sustainable management scale has 13 items with 3 dimensions: (1) Economic responsibility: improving the quality of our products, building the system toward responding to customer complaint,wage satisfaction to employees, building the long-term strategies. (2) Social responsibility: encouraging partnerships with local businesses and schools, giving the adequate contributions to charities considering business size, supporting the local community, donating resources to the society. (3) Environmental responsibility: concern to the environmental protection activities, recycling effort to products, campaign activities for the protection of environment, utilizing the resources for the protection of environment. And we found the scale of sustainable management has good reliability, discriminant validity, comprehensive validity. Also, the results of path analysis revealed that economic responsibilities had positive influence on the corporate evaluation and product evaluation. But, both social responsibility and environmental responsibility had only influence on the product evaluation. Finally, we hope that our scale could greatly facilitate research on the corporate sustainable management activities. Although it is the first attempt to develop a scale for specifically measuring sense of sustainable management activities in the domestic situation, it is by no means the final answer. We await further researches on refining the scale or developing scales for the sustainable management activities by other researchers.
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