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기업의 사회적 책임과 무책임 활동이 소비자 만족도에 미치는 영향: 기업 가시성의 비대칭적 조절효과를 중심으로

The Role of Firm Visibility on the Relationship between Corporate Social Responsibility and Irresponsibility on Customer Satisfaction

오한나
한국산업경영학회 (Korean Association Of Industrial Business Administrarion)|2023.05|경영연구 (Journal of Business Research)|제38권 제2호|pp. 21-39|DOI 10.22903/jbr.2023.38.2.21

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키워드

Customer SatisfactionCSRCorporate Social Responsibility기업의 사회적 책임소비자 만족도Firm Visibility기업의 사회적 무책임Corporate Social Irresponsibility기업의 가시성
주제분류경영학

초록

기업의 사회적 책임활동의 성과에 대한 선행연구들의 실증분석 결과는 긍정적인 성과와 부정적인 성과가 혼재되어 나타난다. 본 연구에서는 기존 연구에서 주로 다루었던 재무성과로 대표되는 결과가 아닌 소비자 시장에서의 반응을 살펴봄으로써 CSR이 가지는 고객만족의 선행변수로서의 역할에 초점을 맞추었다. 또한 기업의 사회적 책임 활동에 비해 상대적으로 미비한 관심을 받았던 사회적 무책임 활동에 대한 고려를 포함하여, 사회적으로 책임 있는 활동과 무책임한 활동이 각각 소비자 만족으로 대변되는 마케팅적 성과와의 관계를 살펴보고, 기업의 가시성의 비대칭적(asymmetric)인 조절효과를 중심으로 이 관계를 분석하였다. 본 연구에서는 전망이론을 바탕으로 기업의 책임있는 사회공헌 활동을 기업의 장기적 이익에 도움이 되는 이득(gain)으로 보고, 사회적 무책임 활동을 기업의 장기적 이익에 해가 되는 손실(loss)로 보았을 때, 이 기업의 사회적 책임/무책임 활동에 대한 소비자들의 반응은 대칭적이지 않을 것이라고 본다. 사회적 책임활동에 대해서 보이는 긍정적인 반응보다 무책임 활동에 대해서 보이는 부정적인 반응이 더 뚜렷하고 크게 나타날 것이라고 가정한다. 가설의 실증적 검증을 위해 미국 상장 기업을 대상으로 23개의 다양한 산업군에 속한 67개 회사의 2004년부터 2016년까지 기간에 걸쳐 조사된 675개의 회사-연도 관찰치로 구성된 통합 데이터셋을 사용하였다. 본 연구의 기여점으로는 우선 소비자 만족에 영향을 미치는 촉진요소 (antecedent)중의 하나로 기업의 사회적 책임과 무책임 행동을 제시하였고, 기업의 가시성이 가지는 조절효과가 사회적 책임활동과 무책임 활동에 비대칭적으로 나타남을 밝혔다.

Abstract

The empirical analysis results from past research show mixture of positive and negative relationship between firms’ socially responsible activities and firm performance. This study focuses on the role of CSR as an ante￾cedent variable of customer satisfaction by examining the response in the consumer market, rather than the results represented by financial performance, which were mainly dealt with in previous studies. In this study, we examine the relationship between socially responsible and irresponsible activities, which have received rela￾tively little attention compared to corporate social responsibility, with marketing performance represented by customer satisfaction, respectively. The relationship is analyzed focusing on the moderation effect of firm visibility. The objective of this study is to establish the asymmetric moderating effect of firm visibility on the relationship between socially responsible/irresponsible activities and customer satisfaction. In this study, based on the prospect theory, a company’s socially responsible activities are viewed as a gain that is beneficial to the company’s long-term profits, and socially irresponsible activities are viewed as a loss that is harmful to the company’s long-term profits. With this view, consumers’ reactions to the company’s socially responsible/irresponsible activities will not be symmetrical. It is assumed that negative reactions to irresponsible activ￾ities will be more distinct and larger than positive reactions to responsible activities. For empirical testing of the hypotheses, an integrated dataset consisting of 675 firm-year observations of 67 companies belonging to 23 different industries of US listed companies surveyed from 2004 to 2016 was used.

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