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기업 간 거래에서 기업의 사회적 책임이 감사에 미치는 영향과 성과

The Impact of Corporate Social Responsibility on Gratitude, and Its Outcome in Business to Business Transaction

홍성준|공윤엽
한국상품학회 (Korean Academy Of Commodity Science & Technology)|2020.02|상품학연구 (Journal of Product Research)|제38권 제1호|pp. 53-61|DOI 10.36345/kacst.2020.38.1.007

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참고문헌

키워드

감사기업의 사회적 책임역할 외 행동자선적 CSR사업수행 CSR
주제분류경영학

초록

본 연구는 기업 간 거래에서 기업의 사회적 책임(Corporate Social Responsibility : 이하 CSR)과 마케팅 학계에 관심을 받고 있는 감사 간의 관계와 감사의 성과로 새롭게 역할 외 행동을 도입하여 실증하고자 하였다. 최근 관계투자와 성과 간의 관계에서 관계의 질 보다 효과적인 성과창출 매개변수로 감정변수인 감사의 역할과 중요성을 제안하고 있지만 관련 연구가 부족하고, 실행지침을 제공하는데 한계를 가지고 있었다. 이에 기업 간 거래 관계에서(Business to Business: 이하 B2B) 파트너에게 하나의 구체적인 관계투자이자 전략으로 사회적 책임활동을 제안하였다. 더 나아가 기존 연구와는 달리 기업의 사회적 책임을 직접적인 이해 관계자에 대한 사업수행 CSR과 간접적 이해당사자에 대한 자선적 CSR활동으로 구분하여 성과창출을 유도하는 핵심 변수인 감사와의 관계를 확인하고자 했고, 역할 외 행동을 성과변수로 설정하여 감사의 성과를 확장하고자 하였다. 연구결과 기업의 사회적 책임 활동이 감사에 긍정적인 영향을 미치고 있고, 결과적으로 역할 외 행동을 유도할 수 있음을 실증하였다. 본 연구는 관계투자의 구체적 실행 방법으로 사회적 책임의 역할을 새롭게 조명하였을 뿐 아니라 기업 간 거래에서 성과창출의 매개요인으로 주목 받고 있는 감사와의 관계를 밝혔다는 의미가 있다.

Abstract

This study empirically tested the relationship between Corporate Social Responsibility (CSR) and gratitude, which is drawing attention to marketing academia, and introduced newly extra role behaviors as a result of gratitude. Recently, the role and importance of the emotional variable, gratitude, is suggested as a more effective performance creation variable in the relationship between relationship investment and performance. As a specific relationship investment and strategy for partners, we proposed corporate social responsibility activities and identified the relationship with gratitude, which is a key variable to induce performance creation in business to business (B2B). In addition, we expanded gratitude's performance by setting extra-role behaviors as performance variables. The results showed that corporate social responsibility activities have a positive effect on gratitude, and as a result, can lead to extra-role behavior. This study not only highlighted the role of corporate social responsibility as a feasible alternative of relationship investment, but also revealed the relationship with gratitude, which is attracting attention as a mediator of performance creation in B2B transactions.

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