기업의 사회적 책임에 대한 효율적 관리모형 및 통합적 평가척도 개발 : 기업 간 거래를 중심으로
Developing Efficient Management and Integrated Measures for Corporate Social Responsibility in B2B Relationships
0
조회
0
다운로드
4
인용
0
참고문헌
키워드
초록
연구목적: 최근 실무 및 학계에서 기업의 사회적 책임이 중요한 이슈로 떠오르고 있음에도 불구하고 여전히 기업들이 그에 대한 대비가 소홀한 상황이다. 이에 기업의 사회적 책임에 대한 관리모형을 제안하고, 이에 근거하여 척도를 개발하고자 한다. 연구설계 및 방법론: 기존 B2C 상황에서 개발된 척도에 기반하여 B2B 상황에서 척도를 개발하였으며, 개발된 척도를 활용하여 일반화 가능성을 높이기 위해 한국 및 미국에서 다양한 평가대상, 평가주체에 의해 자료를 수집하여, 신뢰성 및 타당성 검증을 수행하여 척도를 정제하였다. 분석 및 연구 결과: 국가 간 차이에 있어서 뚜렷한 차이점을 발견하지 못하였다. 다만 공통적으로 CSR 활동에 있어서 차원 간 구분이 없었으나, CSR 성과에 있어서는 차원 간 구분이 이루어졌다. 응답대상 및 주체 별로 최종 항목들을 비교한 경우, CSR 활동에 대해서는 응답대상 및 주체와 상관없이 단일 차원으로 결과가 도출되었으며, 나머지 차원에 대해서는 국가 별로 다양한 결과가 도출되었다. 시사점 및 연구의 한계점: CSR에 대한 차원적 접근에 대한 추가적인 근거를 제공하였으며, 관리모형에 근거함으로써 보다 경영적 관점에서 평가 척도를 개발하였다. 그러나 관리모형에 대한 보다 명확한 근거의 제시가 필요하다. 향후 연구방향: 먼저 국가 간 또는 응답집단 간 CSR 평가의 차이의 원인을 파악하며, 차이에 근거하여 기업성과 및 관계성과에 미치는 영향에 대한 연구가 필요하다. 둘째, 개별 CSR 차원들의 성과에 대한 영향력을 연구할 필요가 있다. 마지막으로 CSR 하위 차원들 간의 관계에 대한 연구도 필요하다. 공헌점: CSR 활동으로 인해 기업 간 거래에서 발생하는 불필요한 비용이 줄어들 수도 있고, 관계에 더 잘 몰입하고 정보를 숨김없이 공유하거나 상대방에 대한 의존도를 높이는 등 관계성과가 향상될 수도 있을 것이다. 이에 CSR로 인해 기업 간 거래가 어떻게 보다 효과적이고 효율적으로 이루어질 수 있는지에 대한 연구의 초석을 제공하였다.
Abstract
Purpose: In recent decades, Corporate Social Responsibilit (adhere, CSR) management has not been paid proper attention, even though the importance of CSR management to increase CSR efficiency was increased more and more in practice as well as in academics. In order to increase the efficiency of CSR activities, a new CSR management model is needed. In this study, a CSR management model is proposed and a new scale for the CSR management model is developed. Design/methodology/approach: A new scale for the CSR management model is developed on the B2B relationship. The new scale came from the previous scale developed on the B2C condition. To confirm the generalization of the new scale, many samples are collected from various groups in Korea and the U.S. The validity and reliability of the scale are tested. Results/findings: Various comparison analyses are conducted to find significant findings among groups by country and subject characteristics. According to the comparison analysis on CSR activities, there is no significant differences between Korean samples and the U.S. samples. Therefore, it is possible to conclude that CSR activities have the same dimension regardless of the response subject and country. However, CSR motivation and performance is different by country. Research implications/limitations: This study, it is provides additional bases for the dimensional approach on CSR as well as new scale for the CSR management model. The new scale is useful to increase CSR efficiency in a managerial perspective. However, the validity and reliability of the CSR management model should be confirmed in real conditions. Future work/research: At first, a future study has to find the reason of difference in the country and response groups. Additionally, the effect of the individual CSR dimension on performance and the relationship between CSR's sub-construct need to be researched. Originality/value: CSR activity is useful to improve the relationship performance by reducing unnecessary cost, developing trust and commitment and sharing knowledge in the B2B relationship. This study provides the cornerstone of research on how the CSR management model increase the efficiency and effectiveness of B2B transactions.
참고문헌 (29)
- Abbott, W. F., "On the Measurement of Corporate Social Responsibility : Self-reported Disclosures as a Method of Measuring Corporate Social Involvement", Academy of Management Journal, 22, pp.501~515 (1979)
- Aguilera, Ruth V., "Putting the S Back in Corporate Social Responsibility-a Multilevel Theory of Social Change in Organizations", Academy of management Review, 32(3), pp.836~863 (2007)
- Becker-Olsen, Karen L., "The Impact of Perceived Corporate Social Responsibility On Consumer Behavior", Journal of Business Research, 59, pp.46~53 (2006)
- Browne, M. W., "Alternative Ways of Assessing Model Fit, In Testing Structural Equation Models" (1993), Sage
- Carroll, A. B., "A Three-Dimensional Conceptual Model of Corporate Performance", Academy of Management Review, 4(4), pp.497~505 (1979)
- Carroll, A. B., "The Pyramid of Corporate Social Responsibility: Towards the Moral Management of Organizational Stakeholders", Business Horizons, pp.39~48 (1991)
- Cochran, Philip L., "The Evolution of Corporate Social Responsibility", Business Horizons, 50, pp.449~454 (2007)
- Churchill, Gilbert A., "A Paradigm for Developing Better Measures of marketing Constructs", Journal of Marketing Research, 16(1), pp.64~73 (1979)
- Davenport, Kim, "Corporate Citizenship: A Stakeholder Approach for Defining Corporate Social Performance and Identifying Measures for Assessing It", Business and Society, 39(2), pp.210~219 (2000)
- David, Prabu, "Corporate Social Responsibility Practices, Corporate Identity, and Purchase Intention : A Dual-Process Model", Journal of Public Relations Research, 17(3), pp.291~313 (2005)
- Greening, Daniel W., "Corporate Social Performance As a Competitive Advantage in Attracting a Quality Workforce", Business and Society, 39(3), pp.254~280 (2000)
- Hamilton, Sally, "Doing Well While Doing Good? The Investment Performance of Socially Responsible Mutual Funds", Financial Analysis Journal, 49(6), pp.62~66 (1993)
- Hillman, A. J., "Shareholder Value, Stakeholder Management, and Social Issues: What’s the Bottom Line", Strategic Management Journal, 22(2), pp.125~140 (2001)
- Johnson, Richard A., "The Effects of Corporate Governance and Institutional Ownership Types on Corporate Social Performance", The Academy of Management Journal, 42(5), pp.564~576 (1999)
- Karna, Jari, "Social Responsibility in Environmental marketing Planning", European Journal of Marketing, 37(5, pp.6) (2003), 848~871
- Kim, Seongjin, "The Effects of Corporate Social Responsibility on Relationships between Company and Stakeholders", 박사, pp.2010
- Luo, Xueming, "Corporate Social Responsibility, Customer Satisfaction, and Market Value", Journal of Marketing, 70, pp.1~18 (2006)
- Maignan, Isabelle, "Measuring Corporate Citizenship in Two Countries : The Case of the United States and France", Journal of Business Ethics, 23(3), pp.283~297 (2000)
- Maignan, Isabelle, "Antecedents and Benefits of Corporate Citizenship : An Investigation of French Businesses", Journal of Business Research, 51, pp.37~51 (2001)
- Maignan, Isabelle, "Nature of Corporate Responsibilities Perspectives from American, French, and German Consumers", Journal of Business Research, 56, pp.55~67 (2003)
- Mattingly, James E., "Measurement of Corporate Social Action : Discovering Taxonomy in the Kinder Lydenburg Domini Ratings Data", Business and Society, 45(1), pp.20~46 (2006)
- Mitnick, Barry M., "Commitment, Revelation, and the Testaments of Belief : The Metrics of Measurement of Corporate Social Performance", Business and Society, 39(4), pp.419~465 (2000)
- Porter, M. E., "The Competitive Advantage of Corporate Philanthropy", Harvard Business Review, 80(12), pp.56~69 (2002)
- Sen, Sankar, C., "The Role of Corporate Social Responsibility in Strengthening Multiple Stakeholder Relationships: A Field Experiment", Journal of the Academy of Marketing Science, 34(2), pp.158~166 (2006)
- Steenkamp, J. E., "The Use of LISREL in Validating Marketing Constructs", International Journal of Research in Marketing, 8(4), pp.283~299 (1991)
- Ven van de, Bert, "Strategic and Moral Motivation for Corporate Social Responsibility", Journal of Corporate Citizenship, 22, pp.111~123 (2006)
- Waddock, Sandra A., "Corporate Social Performance Revisited: Dimensions of Efficacy, Effectiveness, and Efficiency, In Research in Research in Corporate Social Performance and Policy 12", pp.231~262 (1991), JAI Press
- Wartick, S., "The Evolution of Corporate Social Performance Model", Academy of Management Review, 10(4), pp.758~769 (1985)
- Wood, D. J., "Corporate Social Performance Revisited", Academy of Management Review, 16(4), pp.691~718 (1991)