ISO 26000 이행과 구매의도: 기업이미지와 CSR 활동의 진정성/적합성의 조절된 매개모형
ISO 26000 Implementation and Purchase Intention: A Moderated Mediation Model of Corporate Image and CSR Authenticity/Fit
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초록
본 연구의 목적은 ISO 26000(조직의 사회적 책임에 대한 국제표준 지침) 이행의 기업이미지를 통한 구매의도에의 간접효과가 CSR 활동의 진정성(Authenticity)과 CSR 활동의 적합성(Fit)에 의해 각각 조절된다는 것을 최신 분석방법론을 활용하여 밝히는 것이다. 측정항목은 ISO 26000의 7대 핵심주제에 대한 정의와 선행연구를 토대로 구성하였으며, 지속가능성보고서를 발간하고 소비자들에게 널리 알려진 7개 업체를 표본기업으로 선정하고, 기업의 사회적 책임(CSR) 개념을 알고 있는 25세 이상의 대중 550명이 설문응답자로 설정되었다. Andrew F. Hayes 교수가 개발된 Conditional Process Analysis 방법론과 PROCESS macro 툴이 가설검정에 사용되었다. ISO 26000 이행이 기업이미지를 경유하여 구매의도에 미치는 간접효과(매개효과)는 CSR 활동의 진정성(Authenticity)과 CSR 활동의 적합성(Fit)에 의해 각각 조절되는 것으로 확인되었다. ISO 26000 지침의 성실한 이행이 기업이미지의 향상과 구매의도의 증대로 나타나는 효과를 기대하기 위해서는 무엇보다도 CSR 활동에 진정성이 담겨 있어야 하고, 또한 CSR 활동이 해당 기업의 특성 및 전략과 부합하지 않으면 안된다는 것을 시사하였다. 조사대상 표본기업수와 설문 응답자수의 제약은 본 연구결과를 일반화하는 데 한계점이라고 할 수 있다.
Abstract
This study aims to verify whether indirect effect of ISO 26000 implementation on purchase intention through corporate image is moderated respectively by the authenticity of CSR activities and the fit of CSR activities. ISO 26000 is the international standard for corporate social responsibility(hereinafter “CSR”). Based on the definitions of seven core subjects of ISO 26000, measuring items were constructed. Seven companies that published a sustainability report and were well known to consumers were selected as sample companies and the general public(550 persons) over 25 years old, who had understood the concept of CSR, were set up as respondents. Conditional Process Analysis and PROCESS macro developed by Andrew F. Hayes was used to hypothesis testing. It was verified that the authenticity of CSR activities and the fit of CSR activities respectively moderated the mediating effect of ISO 26000 implementation on purchase intention through corporate image. It was implied that CSR activities should have sincerity and should correspond with the characteristics of the company for the improvement of corporate image and the enhancement of purchase intention through implementation of ISO 26000. Limited numbers of sample companies and respondents is a limiting factor of the generalization of research results.
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