성공적 CSR 활동의 전제조건으로서의 CSR 활동에 대한 공중의 인지

김효숙(Hyo Sook Kim) 한국광고홍보학회 2010 광고연구 Vol.0 No.86

CSR(Coporate Social Responsibility) 활동에 대한 기존의 많은 연구는 공중들이 특정 기업의 CSR 활동에 대해 인지하고(aware) 있다는 가정 하에 진행되었다. 그러나 최근의 몇몇 연구는 이러한 가정이 오류였음을 보여주고 있다. 본 연구는 과연 특정 CSR 활동에 대해 공중들이 얼마나 인지하고 있는지를 알아보기 위해 현장 실험(field experiment)을 실시하였다. 이를 통해, CSR 활동을 인지하고 있는 공중과 인지못하는 공중의 태도와 구매의도에 차이가 있는지를 검증하였다. 또한 어떤 종류의 정보원을 통해 CSR관련 정보를 배포했을 때 가장 효과가 큰지, 그리고 공중들은 어떤 정보원을 가장 신뢰하는지도 살펴보았다. 연구 결과, 전체 참가자의 19.38%만이 대상 CSR 활동에 대해 인지하는 것으로 드러났으며, 그 CSR 활동을 인지하는 공중은 그렇지 않은 공중에 비해 호의적인 태도와 높은 구매의도를 지니고 있음을 알 수 있었다. 가장 효과적인 정보원은 웹사이트였으며, 가장 신뢰받는 정보원은 TV뉴스, 신문기사 등의 언론보도인 것으로 나타났다. Many previous studies on CSR assumed that publics were aware of corporations` CSR initiatives. However, some new studies in CSR research showed that such an assumption was wrong. This study conducted a field experiment to examine the actual rate of publics` awareness of CSR implementation. By doing so, this study also tried to see whether there were any statistically significant differences between the responses from publics who were aware the CSR initiatives and those from publics who were not aware the initiatives. In addition, the types of the most useful media channels in delivering CSR-related messages and the types of most trusted message sources of CSR information were also investigated.

해외 CSR을 수행하는 한국 기업의 특성에 관한 실증 연구: 중국 시장 중심으로

한충민 ( C. Min Han ),이효연 ( Xiao Yan Li ),안현미 ( Hyoun Mi Ahn ) 한국국제경영학회 2018 國際經營硏究 Vol.29 No.2

본 연구에서는 중국 시장에 진출한 한국 기업을 대상으로 현지에서 CSR을 수행하는 기업의 특성을 파악하고자 하였다. 이를 위해, 내수 시장 진출 목적의 중국 투자 기업 153개 업체를 대상으로 설문조사를 수행하였다. 검증 결과, 모기업의 규모, 고용 규모, 매출 규모 그리고 브랜드 명성이 유의하게 나타났다. 구체적으로, CSR에 적극적인 기업은 모기업 규모가 크고, 고용 규모가 크고, 매출 규모가 크며, 브랜드 명성이 높은 기업인 것으로 나타났다. 이러한 특성은 대기업의 현지 법인의 특성으로, 한국 기업의 중국에서의 CSR은 결국 대기업에 의해 주도되고 있음을 본 연구 결과가 시사해주고 있다. 한편, 소유 형태, 투자 규모와 시장성과는 CSR 수행 정도는 CSR 수행 정도와 유의한 관계를 보이지 않았다. 이론적 관점에서, 한국 기업의 해외 CSR은 선제적 관점의 CSR이론 보다는 방어적 관점의 CSR이론이 설명력이 높은 것으로 나타났다. This study examines the characteristics of Korean firms conducting CSR in China. Surveys were conducted with 153 firms doing local business in China. The study found that large firms were conducting greater CSR activities in China than small firms. Specifically, subsidiaries with large parent firms, a large number of local employees, large local sales, and strong brands were more likely to conduct CSR in China. These results indicate that CSR in China is mainly carried out by local subsidiaries of large firms. On the other hand, the ownership pattern, size of investment, and market performance did not show meaningful relationships with CSR. From a theoretical perspective, the findings imply that CSR theories suggesting defensive motives for foreign CSR are more relevant than those suggesting preemptive motives for CSR in explaining CSR activities by Korean firms in China.

Corporate Social Responsibility Activities and Investment Efficiency

양준선,김기환 한국회계학회 2014 회계저널 Vol.23 No.3

This study examines whether firms exercising Corporate Social Responsibility(CSR) make optimal investment decisions. Prior research has suggested that socially responsible firms(CSR firms) are less likely to manage earnings and the managers of CSR firms produce high-quality financial reports. In addition, the literature relating earnings management and resource allocation argues that the earnings management reduces information contents used by those involved in firms' investment decision. According to the prior studies, we can expect that CSR firms have positive association with financial reporting quality and investment efficiency as well. However, no study to date has examined the relation between CSR and investment efficiency. This study examines that CSR firms are positively related to the investment efficiency in tangible and intangible assets. Also, this study investigates whether CSR firms increase expenditure on advertisement and vocational education expense to maintain the relation with stakeholders such as consumers and employees. In this paper, we use KEJI(Korea Economic Justice Institute) index to measure firm's performance of CSR. The index is similar to the U.S. CEP (Council Economic Priorities) index. Korea Economic Justice Institute evaluated annually CSR activities of firms listed in the Korea Composite Stock Price Index(KOSPI) market. KEJI index includes seven criteria such as the sound of the management, the fairness of the management, social service, consumerism, environmentalism, employee satisfaction,and the contribution to economic growth. Korea Economic Justice Institute published top 200 firms(KEJI index firms) after evaluating the KOSPI companies according to the criteria. We make matching sample including the KEJI index firms and non-KEJI index firms using propensity-score matching model(Lawrence et al. 2011) over the period 2003- 2009. We find evidence of higher investment efficiency of CSR firms in tangible and intangible assets. Also, we find the CSR firms increase advertising and training expense to meet the demand of consumers and employees. These results are robust with an alternative proxy for CSR, KEJI index frequency. We make three contributions to the literature. First, this paper is the first study to investigate the relation between corporate social responsibility activities and investment efficiency. According to our empirical results, the CSR firms make investment decisions optimally which means that investment decision makers collect information about growth trend or investment opportunities correctly. Our study also contributes to the literature relating earnings management and resource allocation. Our results suggest that CSR firms save the cost of resource through the efficient investment decision by maintaining high quality of financial report. Finally, This paper also extends the study on the characteristics of CSR firms which are more likely to increase advertising and training expenses to meet the demand from consumers and employees for CSR.

CSR은 MZ세대 조직 구성원과의 커뮤니케이션에서 어떤 역할을 하는가? CSR 효과의 세대 간 차이 분석을 중심으로

정혜승,성민정 한국PR학회 2022 PR연구 Vol.26 No.1

Although research on CSR has focused on the effect of CSR on external stakeholders for decades, the current study attempts to examine the influence of CSR on employees from an employee-organization relationship perspective. More specifically, this study explores the role of CSR as a strategic tool to build relationships with Generation MZ employees. Method An online survey was conducted among employees working in large Korean companies using quota sampling. Findings of this study indicate that CSR plays a critical role to facilitated employees’ positive communication behaviors toward external stakeholders. It is mediated by employee-organization relationships and organizational identification. Findings of this study also show a moderating role of the generation gap in CSR effects, revealing that CSR has stronger effects on Generation X than on Generation MZ in fostering positive communication behaviors and prohibiting negative communication behaviors. Conclusion Results of the study shed further light on expanding the span of CSR research from external stakeholders to internal stakeholders. 본 연구는 CSR이 조직 구성원에게 미치는 영향을 조직과 조직구성원의 관계성 관점에서 살펴보았다. 특히CSR이 MZ세대에게 미치는 영향을 분석하여 MZ세대와의 관계 구축 차원에서 CSR의 활용 가능성을 확인해 보았다. 자산 총액 5조원 이상 대기업 집단에 근무하는 조직구성원을 대상으로 설문조사를 진행하였다. 조직구성원 특성이 고루 분포된 표본을 확보하기 위해 성별, 연령 등을 고려한 할당 표집(quota sampling)을 실시했으며, 특히 MZ세대와 X세대 간 차이 비교를 위해 세대 간 비례 할당 표집을 실시하였다. 연구결과 CSR은 조직구성원-조직 관계성 및 조직 동일시를 매개하여 조직구성원이 외부 이해관계자를 대상으로 진행하는 커뮤니케이션 행동에 긍정적인 영향을 미치는 것으로 나타났다. 또한 CSR 효과에는 세대 간 차이가 존재하며, CSR은 MZ세대 보다 X세대의 긍정적 커뮤니케이션 행동을 촉진하고 부정적 커뮤니케이션을 억제하는 것으로 나타났다. 본 연구는 다수의 CSR 연구가 외부 이해관계자 대상의 효과를 살펴본 반면, CSR이 조직구성원에게 갖는 효과를 탐색함으로써 이론 및 실무적 틀을 확장할 수 있을 것으로 기대된다. 또한 CSR 효과의 세대 간 차이를 검증함으로써 사내 커뮤니케이션 전략으로서 CSR의 가치 및 활용 방안에 대해 실질적 시사점을 제시한다.

기업의 사회적 책임과 재무적 성과 관련성에 관한 연구

최승빈 공주대학교 KNU 기업경영연구소 2017 기업경영리뷰 Vol.8 No.1

Corporate Social Responsibility (CSR) has recently become a strongly debated topic. Corporate Social Responsibility (CSR) is one of the most important and pressing issues confronting business executives these days. Despite widespread attention, there is little agreement about what constitutes CSR, or why companies should pursue social objectives, or what effects this has on firm performance, especially financial performance. This study examines the effects of CSR on financial performances such as ROA, ROE, ROIC, and Tobin's Q as an indicator of the value of the firm. The aim of this study is to better understand the relationship between CSR and financial performance in Korea. Previous research results on the relationship between CSR and financial performance have largely been mixed. CSR index(KEJI) and financial performance measures were taken to allow the estimation of regression analysis conducted to examine the relationship between CSR and financial performance. Our main results revealed statistically significant positive relationship between CSR and indicators of financial performance as measured by ROA, ROE, ROIC and Tobin’s Q. These results suggest that there is a marked financial benefit for good companies that are innovative to invest in CSR. In this study, CSR initiatives and performance were measured by CSR score(KEJI) and regression analysis was done in order to test hypothesis taking some indicators of financial performance as dependent variable and CSR score as independent variable. In conclusion, this study can reject the null hypothesis(no significant relationship) based on the rationale that companies which invest in CSR activities have a better image in public, get positive media coverage besides having an improved ability to attract capital and skilled employees. 본 연구에서는 CSR 활동이 기업의 재무적 성과에는 어떠한 영향을 미치며 더 나아가 CSR 성과가 높은 집단과 낮은 집단 사이에 수익성과 기업가치가 차이가 있는가를 분석하였다. 그 결과 대부분의 재무적 성과에 긍정적인 영향을 주는 것으로 확인되었다. 다만 비용지표인 WACC의 경우에는 예상과는 달리 CSR 활동성과와는 음의 영향관계를 갖는 것으로 나타났다. 따라서 비용을 제외한 대부분의 수익성 및 기업가치 재무성과지표에 유의적이고 긍정적인 영향을 미친다는 본 연구의 결과는 기업의 장기 생존을 위해서는 전통적으로 주주를 중시하던 주주자본주의(shareholder capitalism)관점에서 이해관계자의 기대나 요구도 중요하게 고려해야 하는 이해관계자 자본주의(stakeholder capitalism)의 관점으로 변화가 요구된다는 것을 말해주는 것으로 해석하여 볼 수 있다. 다시 말해 주주가치뿐 아니라, 장기적인 관점에서 고객이나 직원, 외부의 협력업체, 그리고 지역사회 등 기업 내외부의 이해관계자의 이해관계나 기대를 고려하면서 기업 가치를 극대화한다면 그것이 기업성과에도 긍정적 역할을 기대할 수 있음을 시사해 주는 것으로 보여진다. 즉, CSR 활동수행에 소요되는 기업보유 인적, 물적, 시간적 자원의 사용은 단기적으로는 비용으로 생각될 수도 있으나 중장기적으로는 기업성과의 향상에 도움을 줄 것으로 예상되기에 투자의 개념으로서의 적극적이고 전략적인 접근이 필요함을 말해준다. 뿐만 아니라 평소 기업의 적극적인 CSR 활동을 통해 쌓여지는 기업에 대한 신뢰관계는, 특별히 향후 위기상황 발생시 평판리스크에 대한 일종의 보험 역할을 수행함으로써, 기업에 대한 부정적 정보를 듣더라도 고객들이 즉각적인 반응을 하지 않을 것으로 예상하기 때문에 매출의 급감으로 바로 이어지지는 않을 가능성이 높을 것으로 기대된다. 또한 본 연구에서는 이 외에도 소유경영자 기업과 전문경영자 기업으로 구분하여 분석한 결과 CSR이 재무적 성과에 미치는 영향의 정도가 다를 수 있음을 보여 주었고 CSR 평가대상 기업들중 우수기업과 CSR 비우수기업간의 기업 재무성과에도 일관성 있게 유의적인 차이가 존재함을 확인할 수 있었다.

지배구조 형태에 따른 사회적 책임활동과이익조정간의 관련성 - 중국상장기업을 중심으로 -

이몽기,김진선,권혁진 한국회계정보학회 2017 회계정보연구 Vol.35 No.2

This study analyzes the association between Corporate Social Responsibility(CSR) activities and earnings management for the sample of listed firms at the Chinese stock market. Listed firms at the Chinese stock market are categorized into two groups, i. e., state-owned firms and privately-owned firms, and two groups of firms are substantially different with regard to business environment, financial strategy, and government supports, etc. For that reason, state-owned firms and privately-owned firms have systematic differences in economic motivation, level of social responsibility activities and earnings management. Hence this study examines the relationship between CSR activities and earnings management, taking into account the difference in corporate governance structure. Main results of our study are as follows. First of all, we find empirical evidence that demonstrates the corporate governance structure affects the relationship between CSR activities and earnings management to a certain degree. Hence this finding implies that the classification between state-owned firms vs. privately-owned firms is necessary when the future studies are conducted regarding the relationship between CSR activities and earnings management for listed firms in China. Second, for the group of state-owned firms we observe a significantly negative association between CSR activities and discretionary accruals, and between CSR activities and earnings management through real activity management. This finding can be interpreted as an indication that state-owned firms with superior CSR activities tend to enhance the transparency in accounting information as well as to refrain from earnings management. Third, for the group of privately-owned firms we do not find a significant association between CSR activities and earnings management. This finding indirectly indicates that privately-owned firms do not execute CSR activities strategically to realize a durable and long-term business development but simply utilize CSR activities as instruments to accomplish a social image build-up in short-sighted and perfunctory manner. 본 연구는 중국 상장기업을 대상으로 CSR활동과 이익조정간의 관련성을 분석하였다. 중국상장기업의 경우에는 기업지배구조에 따라 국유기업과 민영기업으로 대별되며 국유기업과 민영기업은 경영환경, 재무정책, 정부지원 등의 측면에서 상당한 차이가 있으므로 사회적 책임을 실행하는 동기와 수준, 이익조정의 유인과 정도 모두에 있어 체계적인 차이가 존재한다. 따라서 본 연구에서는 기업지배구조 차이의 영향을 고려하여 기업의 사회적 책임활동과 이익조정의 관련성을 검증하였다. 본 연구의 주요한 실증분석 결과는 다음과 같다. 첫째, 기업지배구조는 CSR활동과 이익조정간의 관계에 일정한 영향을 미친다는 실증적 증거가 발견된다. 따라서 이 검증결과는 향후 중국기업의 CSR활동과 이익조정의 관계를 검증할경우 국유기업과 민영기업의 표본을 구분하여 수행할 필요가 있음을 시사한다. 둘째, 국유기업의 경우 CSR활동과 재량적 발생액 간에, 그리고 CSR활동과 실물활동을 통한이익조정 간에 모두 유의한 음(-)의 관련성이 관찰되었다. 이는 국유기업의 경우 CSR이 우수한 기업일수록 기업의 회계투명성을 향상시키고 이익조정 행위를 자제하는 것으로 해석할 수있다. 셋째, 민영기업의 경우 CSR활동과 이익조정 간에 통계적으로 유의한 관련성이 관찰되지 않았다. 이러한 검증결과는 민영기업은 지속가능한 발전을 실현하기 위해 CSR활동을 전략적으로 실행하는 것이 아니라 단지 단기적이고 형식적인 사회적 이미지 관리의 수단으로 이용하는것임을 시사하는 간접적인 증거로 해석할 수 있다.

프로야구 구단의 사회적 책임에 대한 적합성(fit)과 소비자 반응의 관계

김일광(IllGwangKim),김수잔(SuSanKim) 한국체육학회 2011 한국체육학회지 Vol.50 No.2

이 연구는 프로야구 구단이 시행하는 CSR활동에 대한 적합성(구단·CSR 활동, 소비자·CSR 활동)과 소비자 반응(팀 동일시, 팀 브랜드태도, 재구매의도)의 구조적 관계를 규명하는데 목적이 있다. 조사도구는 설문지로 신뢰도는 .743~.940이었으며, 편의표본추출법을 이용하여 SK 와이번스, 두산 베어스, 롯데 자이언츠의 홈팀 관중 411명의 설문자료를 수집한 후, 자료분석을 위해 SPSS 15.0 과 AMOS 7.0을 이용하여 기술통계분석, 탐색적 요인분석, 확인적 요인분석, 부트스트랩핑(boostrapping)을 실시한 결과는 다음과 같다. 첫째, 프로야구 구단의 CSR 활동은 적합성(구단과 그 구단이 시행하는 CSR 활동 간의 적합성, 소비자와 구단이 시행하는 CSR 활동 간의 적합성)에 긍정적인 영향을 미친다. 둘째, 적합성(구단·CSR 활동, 소비자·CSR 활동)은 팀 동일시, 팀 브랜드태도, 재구매의도에 영향을 미친다. 셋째, 팀 동일시와 팀 브랜드태도는 재구매의도에 영향을 미친다. 넷째, 적합성(구단·CSR 활동, 소비자·CSR 활동)과 재구매의도의 관계에서 팀 동일시와 팀 브랜드태도가 부분매개효과가 있는 것으로 나타났다. The purpose of this study was to identify the structural relationship of consumers’ perception of fit and response regarding professional baseball teams’ social responsibility activities. 411 baseball spectators were selected by the convenience sampling method from the home-fans of SK Wyverns, Doosan Bears and Lotte Giants. The instrument data collection was a questionnaire that was previously inspected by experts and later found to have construct reliability values ranging from .743 to .940. The data were analyzed by using Window SPSS ver. 15.0 and AMOS 7.0 program and conducting descriptive analyses, bootstrapping, EFA, CFA to identify the fit degree of factors. The results are as follows: First, recognition of professional team’s social responsibility activities influence fit(team·CSR activity, consumer·CSR activity) positively. Second, fit(team·CSR activity, consumer·CSR activity) influence team identification, team brand, repurchase intention positively. Third, team identification and team brand attitude were related to repurchase intention statistically and significantly. Forth, Team identification and team brand partially mediated the relationship between fit(team·CSR activity, consumer·CSR activity) and repurchase intention.

고객센터에서 상담사의 직무탈진감이 고객지향성, 직무만족 및 이직의도에 미치는 영향

곽상종(Sang Jong Gwak),정기주(Ki Ju Cheong),최수정(Su Jeong Choi) 한국경영학회 2010 經營學硏究 Vol.39 No.3

A customer center is a specialized division of a firm that directly deals with customer interactions at the front-line service encounter. From firm`s perspective, a customer center is a key division that executes customer relationship management (CRM) by which customer satisfaction and customer loyalty are maintained and new potential customers are acquired. On the other side of the coin, customers view customer centers as a major channel to contact firms due to an enriched accessibility and convenience promised by the centers. Recently, telephone contacts to customer centers have been, at large, active worldwide. However, the online chatting and video counseling, attributable to ongoing development in IT technology, have been widely getting into deployment. While these trends indicate an increasing importance in the functioning of the customer centers from both firms` and customers` perspectives, attention and resource allocation on customer service representative (CSR) are insufficient. The role and job obligation of the CSR are getting much important and sophisticated. Nevertheless, the social recognition for the CSR`s job function has still remained relatively low. Under these circumstances, this study focuses on CSRs` job burnout-the most troublesome situation on work. In a customer center, CSRs are easily exposed to high levels of job burnout during a large number of interactions with customers who have various service demands and complaints. Job burnout of a CSR give rise to negative outcomes like high turnover, reduced customer orientation and decreased job satisfaction to a customer center. Therefore, job burnout of a CSR is an important part to be considered in managing a customer center. To explain CSRs` job burnout, we derive the most severe factors, postulated in the literature, that are vulnerable to increase job burnout as well as the factors that decrease the burnout. We consider role ambiguity, work overload, an emotional labor as the factors increasing job burnout. The decreasing factors, on the other side, consist of monitoring and/or feedback, supervisor`s support, and career path development. In this study, we empirically assess the individual effects of those factors on job burnout. Next, we examine how job burnout is essentially related to the variables on performance such as turnover intention, customer orientation, and job satisfaction. In addition, we empirically test the relationships among job satisfaction, customer orientation, and turnover intention. A survey was conducted with CSRs in the customer center. A total of 272 responses from six customer centers were used for the analysis. The major findings are as follows. First, CSR`s job burnout increases due to role ambiguity, work overload, and emotional labour. Generally, customer centers have the standard job manual for customer service which describes CSR`s role, responsibility, and authority. In addition, customer centers continue to offer training and learning programs to a CSR. This is effective to reduce CSR`s role ambiguity, and consequently it is beneficial to diminishing job burnout. When a CSR experiences work overload, that is, a CSR has a difficulty to deal with works at a given time, CSR`s job burnout increases. Therefore, a customer center tries to resolve work overload of a CSR by grasping a reasonable workload. In terms of emotional labour, a customer center should try to manage an emotional labour of a CSR experiencing in many interactions with customers. A CSR does an emotional labour in that a CSR continuously expresses a certain emotion required by an organization irrespective of own real emotion and thinking. Second, only supervisor support is effective in decreasing job burnout while monitoring/feedback and career path development are not statistically significant for job burnout. Note that offering a CSR career path to discourage turnover could increase job burnout although the effect of career path on job burnout is not sig

기업 이미지, 제품 특성과 CSR 유형의 일치/불일치에 따른 수용자 설득효과

조수영(Soo Young Cho),김선정(Sun Jung Kim) 한국광고홍보학회 2011 한국광고홍보학보 Vol.13 No.3

본 실험연구는 기업의 기존 이미지(중립 vs. 부정)와 해당기업의 사업 특성과 그 기업이 행하는 CSR 유형의 일치/불일치 여부에 따라 공중이 CSR 메시지를 접했을 때 정보를 어떻게 인식하고 받아들이는지, 정보의 인식은 CSR이 가져올 수 있는 긍정적인 효과에 어떤 영향을 미치는지 설득지식모델을 바탕으로 조사하였다. 실험 설계는 2(기업 본래 이미지: 부정 vs. 중립) X 2(CSR 유형의 일치 vs. 불일치)의 2요인 개체 간 설계로 처리되었다. 연구결과에 따르면, 기업이 본래 부정적인 이미지를 가진 경우, CSR활동으로 인한 효과는 본래 중립적인 이미지의 기업에 비해 낮게 나타났다. CSR 유형과 사업내용 일치/불일치 여부는 CSR활동이 기업에 가져오는 효과에 크게 영향을 미치지 않았으나, CSR과 사업 내용이 일치할 경우, 공중들은 그 CSR활동을 더 잘 이해하고 중요하다고 생각하고 있었다. 한편, 설득지식모델 요인들 중 설득지식의 활성화는 기업 이미지, 브랜드 태도, 기업 신뢰도의 상승과 같이 CSR이 가져올 수 있는 긍정적인 효과를 감소시키는 것으로 나타났다. Based on the Persuasion Knowledge Model, this experiment examined the effects of prior image of a company (neutral vs. negative) and CSR`s congruence with the brand on receiver`s interpretation of the company`s CSR activities. A 2 (prior image of a company: neutral vs. negative) X 2 (congruous CSR vs. incongruous CSR) between group experimental design was employed. According to the results, when a corporate has a negative prior image, positive effects of CSR activities were low compared to those of a corporate with a neutral image. CSR`s congruence with the brand was not a significant factor predicting the positive effects CSR may bring to the company but when a company`s CSR was congruous with its business, the public understood the CSR better and thought the CSR activities with more importance compared to the incongruous CSR activities. Meanwhile, when a participant`s persuasive knowledge was activated, the positive effects of the CSR were decreased.

CSR활동의 적합성과 CSR연상

김해룡(Hae Ryong Kim),이형탁(Hyoung Tark Lee) 한국경영학회 2010 經營學硏究 Vol.39 No.4

The social responsibility of companies has become a crucial factor to consider for the survival and growth of business firms. Academic attention to CSR has also continued for a long period of time. However, few studies have been done about the effectiveness of CSR activities on employees. Recently, some researches are paying attention to the influence of CSR activities on employees, but the research has several limitations. First, some studies emphasize the relationship between employees’ perceptions of CSR and commitment to their companies, it is unclear what process by which commitment is formed. The present study examines the way in which employees’ CSR associations influence their commitment to companies. It focus specifically on the potential effects of the cognitive identification and emotional response. Second, there have been no studies about the effectiveness of CSR fit on employees’ perceptions of CSR activities. In forming perceptions of CSR, employees are likely to guess their company’s motivation according to the level of CSR fit. We deal with the CSR fit in terms of company’s characteristic and employee self-concept. To test the hypotheses, we took a survey with 149 employees. The structural model was tested using a estimation by MLE and all hypotheses were supported. The current study contribute to the literature in several ways. First, this study demonstrates that CSR activities influence employee commitment, and also examines employee-company identification process by which organizational commitment is formed. When employees perceive their company to be a socially responsible, s/he would go through identification process, which consists of cognitive identification and emotional response. Through the experience of congruity felt and emotions, employees become increasingly committed to the relationship with their company. Another contribution is the establishment of a positive relationship between CSR fit and employees’ perceptions of CSR. This study shows the fact that company-cause fit and employee-cause fit are both significant antecedents of CSR associations. Bring these discussions together, it is believed that companies should manage their CSR activities in terms of employees' perspective.