기업의 사회적 책임활동과 재무성과

• 영문명: A study on the relationship between Corporate Social Responsibility and Financial Performance : Focusing on CSR reporting
• 발행기관: 한국무역연구원
• 저자명: 변애련(Ai-lian Bian) 박경인(Kyung-In Park) 문하영(Ha-young Moon)
• 간행물 정보: 『무역연구』제10권 제4호, 655~671쪽, 전체 16쪽
• 주제분류: 경제경영 > 무역학
• 파일형태: PDF
• 발행일자: 2014.09.30

영문 초록

This paper studies the relationship between corporate social responsibility and financial performance with a focus on the experience of CSR reporting in Korea. The sample size for this study consisted of 183 firms in Korea during the period covering 2006-2009, using the KEJI index as CSR performance proxy. Specifically, this study examined the effect of CSR performance on subsequent financial performance and the effect of subsequent financial performance on CSR performance in Korean firms. The next phase of the study looked into the differences between firms that do CSR reporting and those that do not. In conclusion, the findings suggest that CSR performance is positively associated with some aspects of subsequent financial performance In addition, results showed that: (1) there is no effect in expediency of CSR reporting; (2) CSR performance is positively associated with prior financial performance more thus strongly supporting the slack resource theory.

목차

Abstract

Ⅰ. 서론

Ⅱ. 이론적 배경 및 선행연구

Ⅲ. 연구설계

Ⅳ. 실증분석

Ⅴ. 결론

참고문헌

키워드

Corporate Social Responsibility CSR repoorts KEJI Index Slack resource theory Good management theory