본문 바로가기
KERD
논문KCI 등재

기술혁신이 성과에 미치는 영향: 녹색경영과환경정보공시 수준의 삼원 상호작용효과를 중심으로

A Study on the Interaction Effect of Technological Innovation, Green Management, and Environmental Information Disclosure Level on the Performance of Domestic Manufacturers

0

조회

0

다운로드

0

인용

0

참고문헌

키워드

초록

본 연구에서는 자원기반이론, 이해관계자 이론, 정당성 이론과 자발적 공시이론에 기초하여 국내 제조사들의 기술혁신이 성과에 미치는 영향과 녹색경영 활동과 환경정보공시수준의 조절 효과에 대한 연구모형을 제시하고 분석하였다. 위계적 다중회귀분석 결과에 따르면 국내 제조사들의 기술혁신은 성과에 유의한 정(+)의 영향을 미치는 반면, 녹색경영은 기술혁신과 성과의 관계를 유의하게 조절하지 않는 것으로 나타났다. 이는 국내 제조사들의 녹색경영이 기술혁신 활동과 유기적으로 연계되어 효과를 발생시키지 못하고 있음을 보여준다. 하지만 기술혁신, 녹색경영, 환경정보공시 수준의 3원 상호작용효과는 유의한 것으로 나타나 환경정보공시 수준이 높은 제조사는 녹색경영 부문의 기술혁신을 통해 성과를 높이고 있음을 확인할 수 있었다. 연구 결과는 국내 제조사들이적극적인 환경정보공시 활동을 통해 기술혁신에 기반한 녹색경영 활동의 내용과 결과를이해관계자들과 자발적으로 소통함으로써 효과적으로 성과를 높일 수 있음을 보여준다. 또한 기술혁신과 성과의 관계에 대해 상충되는 결과를 제시해 온 선행연구들의 한계점을 보완하는 학문적 차원의 시사점을 제공하고 있다.

Abstract

Based on resource-based theory, stakeholder theory, justification theory, andvoluntary disclosure theory, this study presented and analyzed a research modelon the impact of technological innovation by domestic manufacturers onperformance and the moderating effect of green management and environmentalinformation disclosure levels. According to the results of hierarchical multipleregression analysis, domestic manufacturers' technological innovation had asignificant positive (+) effect on performance, while green management did notsignificantly moderate the relationship between technological innovation andperformance. This means that the green management of domestic companies arenot linked to technological innovation activities and thus do not produce effects. However, the three-way interaction effect of technological innovation, greenmanagement, and environmental information disclosure levels was significant,confirming that companies with high levels of environmental informationdisclosure were increasing their performance by linking technological innovationactivities with green management. The results of the study show that companiescan effectively improve their performance by communicating the contents andresults of green management through technological innovation with stakeholdersthrough active environmental information disclosure activities. It also providesacademic implications to compensate for the limitations of previous studies that have presented conflicting results on the relationship between technologicalinnovation and performance.

참고문헌 (77)

  1. 김병희, "기업의 공시수준과 회계이익의 정보효과에 관한 연구", 회계와 정책연구, 20(5), pp.129~156 (2015), 한국회계정책학회
  2. 김오우, "환경경영에 따른 지속가능발전 효용의 고찰", 경영교육연구, (36), pp.287~302 (2004), 한국경영교육학회
  3. 김태형, "기업의 녹색기술 인증과 연구개발지출 자본화의 관계에 대한 실증연구", 회계정보연구, 33(3), pp.85~111 (2015), 한국회계정보학회
  4. 류두원, "국내기업의 CSR활동은 투자인가 비용인가?", 경영학연구, 46(4), pp.1127~1155 (2017), 한국경영학회[DOI]
  5. 박정수, "R&D협력이 혁신성과에 미치는 영향 - 흡수능력의 조절효과 -", 인적자원관리연구, 22(2), pp.193~207 (2015), 한국인적자원관리학회[DOI]
  6. 배도용, "녹색인증제도가 기업경영성과에 미치는 영향에 대한 실증분석", 경영경제연구, 43(1), pp.231~248 (2021), 경영경제연구소[DOI]
  7. 저탄소 녹색기술개발과 녹색성장전략의 연계: 녹색기술의 산학연 협력 및 기술사업화 활성화 방안을 중심으로, "배용호", 과학기술정책연구원, ~ (2009)
  8. 서란주, "기술혁신, 시장점유율 및 기업가치 간의 관계분석", 산업경제연구, 24(5), pp.3211~3226 (2011), 한국산업경제학회
  9. 성태경, "기업의 기술혁신 활동 결정요인: 자원기반 관점에서 본 탐색적 연구", 기술혁신연구, 10(2), pp.69~90 (2002), 기술경영경제학회
  10. 안상아, "국내 사회책임투자 (SRI) 현황과 시사점", 기업지배구조리뷰, 통권 : 65 (2012)
  11. 안윤기, "녹색경제 시대의 지속가능한 녹색경영 방향", 환경경영연구, 10(1), pp.87~109 (2012)
  12. 안홍복, "기업혁신성에 기초한 R&D 투자와 기업가치 관련성 분석", 회계학연구, 31(3), pp.27~62 (2006), 한국회계학회
  13. 오완근, "경기도 기업의 녹색경영 효과분석: 녹색기업 인증을 중심으로", 지방행정연구, 30(3), pp.181~204 (2016), (재) 한국지방행정연구원[DOI]
  14. 에너지절약 전문기업 지원정책의 경제적 성과 분석, "오인하", 에너지경제연구원, ~ (2009)
  15. 육근효, "환경성과와 환경공시: 대체적 공시이론의 재검토", 생산성연구: 국제융합학술지, 30(2), pp.139~167 (2016), 한국생산성학회[DOI]
  16. 이경하, "녹색인증제 참여의 내부동기 요인이 기업성과와 고객만족에 미치는 영향분석", 고객만족경영연구, 14(1), pp.41~61 (2012), 한국고객만족경영학회[DOI]
  17. 이상준, "혁신기업에서 환경경영과 운영성과의 관계", 상품학연구, 40(3), pp.79~89 (2022), 한국상품학회
  18. 이정길, "기업특성이 연구개발과 기업가치간의 관계에 미치는 영향", 金融工學硏究, 9(2), pp.77~101 (2010), 한국금융공학회[DOI]
  19. 정태형, "자율공시수준이 공시정보의 질에 미치는 영향: 기업지배구조의 증거", 회계와 정책연구, 21(6), pp.27~54 (2016), 한국회계정책학회[DOI]
  20. 조희진, "기술혁신의 영향요인 분석: 조직의 혁신역량을 중심으로", 한국행정연구, 22(4), pp.165~195 (2013), 한국행정연구원[DOI]
  21. 최미화, "기업혁신, 지속가능경영 및 기업가치", 세무회계연구, (67), pp.55~73 (2021), 한국세무회계학회[DOI]
  22. 최종서, "환경보고서 혹은 웹사이트를 통한 자발적 환경공시의 내용분석: 환경성과 및 경제적 성과와의 동시적 상관관계를 중심으로", 환경정책연구, 9(3), pp.69~114 (2010), 한국환경연구원[DOI]
  23. 환경부, "환경 보고서 가이드라인", ~ (2007)
  24. Barney, J. B., "Strategic factor markets: Expectations, luck, and business strategy", Management science, 32(10), pp.1231~1241 (1986)
  25. Berrone, P., "Does greenwashing pay off? Understanding the relationship between environmental actions and environmental legitimacy", Journal of Business Ethics, 144, pp.363~379 (2017)
  26. Blundell, R., "Market share, market value and innovation in a panel of British manufacturing firms", The review of economic studies, 66(3), pp.529~554 (1999)
  27. Capon, N., "Profiles of product innovators among large US manufacturers", Management science, 38(2), pp.157~169 (1992)
  28. Chatterjee, S., "The link between resources and type of diversification: Theory and evidence", Strategic management journal, 12(1), pp.33~48 (1991)
  29. Cho, C. H., "The role of environmental disclosures as tools of legitimacy : A research note", Accounting, organizations and society, 32(7-8), pp.639~647 (2007)
  30. Damanpour, F., "The adoption of innovation over time:Structural characteristics and performance of organizations", annual meeting of the decision science institute (1990)
  31. Del Canto, J. G., "A resource-based analysis of the factors determining a firm's R&D activities", Research Policy, 28(8), pp.891~905 (1999)
  32. Dye, R. A., "Disclosure of nonproprietary information", Journal of accounting research, pp.123~145 (1985)
  33. Ehie, I. C., "The effect of R&D investment on firm value: An examination of US manufacturing and service industries", International Journal of Production Economics, 128(1), pp.127~135 (2010)
  34. Evans, D. S., "The relationship between firm growth, size, and age: Estimates for 100 manufacturing industries", The journal of industrial economics, pp.567~581 (1987)
  35. Fernando, S., "A theoretical framework for CSR practices:Integrating legitimacy theory, stakeholder theory and institutional theory", Journal of Theoretical Accounting Research, 10(1), pp.149~178 (2014)
  36. Freeman, J, "Structural inertia and organizational change", American sociological review, pp.149~164 (1984)
  37. Franko, L. G., "Global corporate competition: Who's winning, who's losing, and the R&D factor as one reason why", Strategic Management Journal, 10(5), pp.449~474 (1989)
  38. Freel, M. S., "Barriers to product innovation in small manufacturing firms", International Small Business Journal, 18(2), pp.60~80 (2000)
  39. Gopalakrishnan, S., "A review of innovation research in economics, sociology and technology management", Omega, 25(1), pp.15~28 (1997)
  40. Griliches, Z., "R&D, Patents, and Productivity", pp.1~20 (1984), University of Chicago Press
  41. Griliches, Z., "Models of income determination", pp.381~418 (1964), Princeton University Press
  42. Hart, S. L., "Does it pay to be green? An empirical examination of the relationship between emission reduction and firm performance", Business strategy and the Environment, 5(1), pp.30~37 (1996)
  43. Hazilla, M., "Social cost of environmental quality regulations: A general equilibrium analysis", Journal of Political Economy, 98(4), pp.853~873 (1990)
  44. Hirschey, M., "Amortization policy for advertising and research and development expenditures", Journal of accounting Research, pp.326~335 (1985)
  45. Hitchens, D. M., "The competitiveness of business services in the Republic of Ireland, Northern Ireland, Wales, and the South East of England", Environment and Planning A, 28(7), pp.1299~1313 (1996)
  46. Ito, K., "R&D spending, domestic competition, and export performance of Japanese manufacturing firms", Strategic management journal, 14(1), pp.61~75 (1993)
  47. Jaffe, A. B., "Environmental regulation and innovation: a panel data study", Review of economics and statistics, 79(4), pp.610~619 (1997)
  48. Johnson, L. D., "Firm value and investment in R&D", Managerial and Decision Economics, 14(1), pp.15~24 (1993)
  49. Jorgenson, D. W., "Global change, energy prices, and US economic growth", Structural Change and Economic Dynamics, 3(1), pp.135~154 (1992)
  50. Kassarjian, H. H., "Content analysis in consumer research", Journal of consumer research, 4(1), pp.8~18 (1977)
  51. Kelm, K. M., "Shareholder value creation during R&D innovation and commercialization stages", Academy of management Journal, 38(3), pp.770~786 (1995)
  52. Kolk, A., "Towards strategic stakeholder management? Integrating perspectives on sustainability challenges such as corporate responses to climate change", Corporate Governance: The international journal of business in society, 7(4), pp.370~378 (2007)
  53. Lai, C. K., "Reducing implicit racial preferences: II. Intervention effectiveness across time", Journal of Experimental Psychology: General, 145(8), pp.1001~ (2016)
  54. Lang, M. H., "Corporate disclosure policy and analyst behavior", Accounting review, pp.467~492 (1996)
  55. Legendre, S., "Determinants of GRI G3 application levels: the case of the fortune global 500", Corporate Social Responsibility and Environmental Management, 20(3), pp.182~192 (2013)
  56. Mahoney, L. S., "A research note on standalone corporate social responsibility reports : Signaling or greenwashing?", Critical perspectives on Accounting, 24(4-5), pp.350~359 (2013)
  57. Mansfield, E., "Entry, Gibrat's law, innovation, and the growth of firms", The American economic review, 52(5), pp.1023~1051 (1962)
  58. Milne, M. J., "W “(h) ither ecology? The triple bottom line, the global reporting initiative, and corporate sustainability reporting", Journal of business ethics, 118, pp.13~29 (2013)
  59. Mitchell, G. R., "Managing R&D as a strategic option", Research-Technology Management, 31(3), pp.15~22 (1988)
  60. Morbey, G. K., "How R&D affects sales growth, productivity and profitability", Research-Technology Management, 33(3), pp.11~14 (1990)
  61. Oates, W. E., "Fiscal decentralization and economic development", National tax journal, 46(2), pp.237~243 (1993)
  62. Patten, D. M., "The relation between environmental performance and environmental disclosure: a research note", Accounting, organizations and Society, 27(8), pp.763~773 (2002)
  63. Porter, M., "Green and competitive: ending the stalemate", The Dynamics of the eco-efficient economy: environmental regulation and competitive advantage, 33, pp.120~134 (1995)
  64. Reinganum, M. R., "The effect of executive succession on stockholder wealth", Administrative Science Quarterly, pp.46~60 (1985)
  65. The definition and measurement of innovation, "Rogers, M.", Melbourne Institute of Applied Economic and Social Research, ~, pp.Melbourne Institute of Applied Economic and Social Research. Vol.98 (1998)
  66. Rothwell, R., "Industrial innovation and government environmental regulation:Some lessons from the past", Technovation, 12(7), pp.447~458 (1992)
  67. Schons, L., "Walk the talk? How symbolic and substantive CSR actions affect firm performance depending on stakeholder proximity", Corporate social responsibility and environmental management, 23(6), pp.358~372 (2016)
  68. Thornhill, S., "Knowledge, innovation and firm performance in high-and low-technology regimes", Journal of business venturing, 21(5), pp.687~703 (2006)
  69. Titman, S., "The determinants of capital structure choice", The Journal of finance, 43(1), pp.1~19 (1988)
  70. Verrecchia, R. E., "Discretionary disclosure", Journal of accounting and economics, 5, pp.179~194 (1983)
  71. Walker, K., "The harm of symbolic actions and green-washing:Corporate actions and communications on environmental performance and their financial implications", Journal of business ethics, 109, pp.227~242 (2012)
  72. Wernerfelt, B., "A resource‐based view of the firm", Strategic management journal, 5(2), pp.171~180 (1984)
  73. Windsor, D., "Stakeholder management in multinational enterprises", Proceedings of the International Association for Business and Society, 3, pp.241~255 (1992)
  74. Wiseman, J., "An evaluation of environmental disclosures made in corporate annual reports", Accounting, organizations and society, 7(1), pp.53~63 (1982)
  75. Wolfe, R. A., "Organizational innovation : Review, critique and suggested research directions", Journal of management studies, 31(3), pp.405~431 (1994)
  76. Zaki, M. J., "Parallel algorithms for discovery of association rules", Data mining and knowledge discovery, 1, pp.343~373 (1997)
  77. Zhang, R., "Environmental decentralization, digital finance and green technology innovation", Structural Change and Economic Dynamics, 61, pp.70~83 (2022)

관련 논문AI추천

이 간행물의 다른 논문 (8건)