한국형 기업의 사회적 책임활동 측정을 위한 척도 개발 연구: 소비자 인식을 중심으로 = Developing a Scale for Measuring the Corporate Social Responsibility Activities of Korea Corporation: Focusing on the Consumers' Awareness

다국어 초록 (Multilingual Abstract)

It is not new that today’s business organizations are expected to exhibit ethical and moral management and to carry out social responsibility as a good corporate citizen. Since South Korea emerged as a newly industrialized country during the 1980s, Korean corporations have become active in carrying out their social responsibility as a good corporate citizen to society. In spite of the short history of corporate social responsibility, Korean companies have actively participated in corporate philanthropy. Corporations’ significant donations to various social causes, no-lay-off policies, corporate volunteerism and green marketing are evidences of their commitment to corporate citizenship. Corporate social responsibility is now an essential management practice whereby corporation can strengthen its sustainable value creation processes by enhancing the trust assets underlying the relationships between the business and the stakeholders.
Much of the conceptual work in the area of corporate social responsibility(CSR) has originated from researches conducted in the management field. Carroll(1979) proposed that corporations have four types of social responsibilities: economic, legal, ethical and philanthropic responsibility. Most past research has investigated CSR and its impact on consumers’ attitudes toward the corporations and corporate performances. Although there exists a large body of literature on how consumers perceive and respond to CSR, the majority of past studies were conducted in the United States. The stability and applicability of past findings need to be tested across different national/cultural settings, especially since corporate social responsibility is a reflection of implicit conformation with the expectations and criticism that society may have toward a corporation(Matten and Moon, 2004).
In this study, we explored whether people in Korea perceive CSR of Korean corporations in the same four dimensions as done in the United States and what were the measurement items tapping each of these four dimensions. In order to investigate the dimensions of CSR and the measurement items for CSR perceived by Korean people, nine focus group interviews were conducted with several stakeholder groups(two with undergraduate students, two with graduate students, three with general consumers, and two with NGO groups). Scripts from the interviews revealed that the Korean stakeholders perceived four types of CSR which are the same as those proposed by Carroll(1979). However we found CSR issues unique to Korean corporations. For example for the economic responsibility, Korean people mentioned that the corporation needed to contribute to the economic development of the country by generating corporate profits. For the legal responsibility, Koreans included the “corporation need to follow the consumer protection law.” For the ethical responsibility, they considered that the corporation needed to not promote false advertisement. In addition, Koreans thought that an ethical company should do transparent management. For the philanthropic responsibility, people in Korea thought that a corporation needed to return parts of its profits to the society for the betterment of society.
The 28 items were developed based on the results of the nine focus group interviews, while considering the scale developed by Maignan and Ferrell(2001).
Following the procedure proposed by Churchill(1979), we started by developing an item poll consisting of 28 items and purified the initial pool of items through exploratory, confirmatory factor analyses. 176 samples were sued for this analysis. Confirmatory factor analysis was performed on the 28 items in order to verify the underlying four factor structure.
Study 1 provided new measurement items for tapping the Korean CSR dimensions, which can be useful for the future studies exploring the effects of CSR on Korean consumers’ attitudes toward the corporations and corporate performances. And we found the C...

국문 초록 (Abstract)

그동안 기업의 사회적 책임활동에 대한 척도개발이 국·내외적으로 일부 연구자들에서 수행되어져 왔지만, 기업의 사회적 책임활동을 측정하고 있는 구성개념(측정항목)들에 대한 이론적 배경의 결핍과 기업의 네 가지 사회적 책임활동 차원이 과연 서로 이질적인 차원인지에 대한 의문이 제기되었다. 또한, 기업의 사회적 책임활동과 관련된 지난 30년간 발표된 정량적 분석에 의하면, 대부분의 연구들이 측정항목과 방법론 측면에서 많은 문제점을 보이고 있다.
이처럼 기업의 사회적 책임활동 (CSR)에 대한 학문적 관심은 오래 지속되고 있지만, 기업의 사회적 책임차원 (경제적, 법률적, 윤리적, 자선적 책임)에 대하여 소비자들이 어떻게 바라보는지, 혹은 어떻게 인지하는지에 대해 측정할 수 있는 척도가 미흡한 실정이다. 특히 기업의 사회적 책임활동에 대한 척도가 서구사회 위주로 개발되어 국내에서 인용되다보니, 국내 특성에 맞는 기업의 사회적 책임활동을 측정할 수 있는 척도가 미흡하였다.
이에 본 연구는 다양한 이해관계들을 대상을 집단면접(FGI)을 실시하여 국내 상황에 맞는 척도를 개발하였고, 본 연구에서 개발된 새로운 척도가 기존 척도에 비하여 더 높은 예측력을 지니는지를 간접적으로 증명하였다.
본 연구결과를 통해 새롭게 개발된 기업의 사회적 책임활동에 대한 척도는 다음과 같다. 우선, 경제적 책임은 ‘제품의 품질개선 노력’, ‘고객의 불평처리에 대한 체계구축’, ‘이윤창출을 통한 국가경제발전 이바지’, ‘고용창출 노력’, 법률적 책임으로는 ‘법적기준 준수’, ‘직원들의 복지추구와 고용관련법 준수’, ‘명시된 계약적 책임이행’, ‘기업경영 관련법 준수’, ‘소비자보호법 준수’, 윤리적 책임으로는 ‘윤리강령 지침마련’, ‘과장광고나 허위광고’, ‘투명경영’, ‘사업파트너와의 공정한 거래’, 자선적 책임으로는 ‘지역사회와의 협력사업’, ‘스포츠 및 문화활동 지원’, ‘지역사회 봉사’, ‘사회환원’등이다.
본 연구결과는 국내 기업들에게 경제적 책임활동의 중요성을 다시 한 번 인지시키고 있으며, 특히 국내 기업들에게 자사의 사회적 책임활동을 진단하는데 중요한 실무적인 시사점을 제시할 것이다.

참고문헌 (Reference)

1 이데일리, "이데일리, '성장률 2% 올리기: 사회공헌 잠재성장을 이끈다,' 2007년 4월 12일자"

2 이건희, "윤리경영론: 21세기 기업 생존의 키워드" 학문사 2004

3 이한준, "반기업 정서와 자유 시장경제에 대한 인식이 기업의 사회적 책임활동 차원의 중요도 평가에 미치는 영향" 한국비영리학회 7 (7): 247-278, 2008

4 이한준, "기업의 사회적 책임활동이 제품 및 기업평가에 미치는 영향: 신뢰의 매개역할을 중심으로" 한국마케팅학회 24 (24): 231-250, 2009

5 김해룡, "기업의 사회적 책임에 대한 척도 개발" 한국마케팅학회 20 (20): 67-87, 2005

6 허미옥, "기업의 사회적 책임, 이미지, 관계품질 그리고 고객충성도 간의 관계" 한국비영리학회 7 (7): 161-202, 2008

7 Forehand, M. R., "When is Honesty the Best Policy? The Effect of Stated Company Intent on Consumer Skepticism" 13 (13): 349-356, 2003

8 Murray, K. B., "Using a Hierarchy-of-Effects Approach to Gauge the Effectiveness of Corporate Social Responsibility to Generate Goodwill toward the Firm Financial versus Nonfinancial Impacts" 38 : 141-159, 1997

9 Stewart, K. J., "Trust Transfer on the World Wide Web" 14 (14): 5-17, 2003

10 Geva, A., "Three Models of Corporate Social Responsibility: Interrelationships bwtween Theory, Research, and Practice" 113 (113): 1-41, 2008

11 Donaldson, T., "The Stakeholder Theory of the Corporation: Concepts, Evidence, and Implications" 20 (20): 65-91, 1995

12 Carroll, A. B., "The Pyramid of Corporate Social Responsibility: Toward the Moral Management of Organizational Stakeholders" 34 : 39-48, 1991

13 Hess, D., "The Next Wave of Corporate Community Involvement: Corporate Social Initiatives" 44 (44): 110-125, 2002

14 Homer, P. M., "The Mediating Role of Attitude Toward the Ad: Some Additional Evidence" 27 : 78-86, 1990

15 Barone, M. J., "The Influence of Cause-Related Marketing on Consumer Choice: Does One Good Turn Deserve Another?" 28 (28): 248-262, 2000

16 Becker-Olsen, K. L., "The Impact of Perceived Corporate Social Responsibility On Consumer Behavior" 59 (59): 46-61, 2006

17 Pivato, S., "The Impact of Corporate Social Responsibility on Consumer Trust: the Case os Organic Food" 17 (17): 3-12, 2008

18 Strahilevitz, M., "The Effects of Prior Impressions of a Firm's Ethics on the Success of a Cause-Related Marketing Campaign: Do the Good Look Better While the Bad Look Worse?" 11 (11): 77-92, 2003

19 Mohr, L. A., "The Effects of Corporate Social Responsibility and Price on Consumer Responses" 39 (39): 121-147, 2005

20 Yoon, Y. S., "The Effect of Corporate Social Responsibility(CSR) Activities on Companies with Bad Reputations" 16 (16): 377-390, 2006

21 Griffin, J. J., "The Corporate Social Performance and Corporate Financial Performance Debate: Twenty-five Years of Incomparable Research" 36 (36): 5-31, 1997

22 Brown, T. J., "The Company and the Product: Corporate Associations and Consumer Product Responses" 61 : 68-84, 1997

23 Harrison, J. S., "Stakeholders, Social Responsibility, and Performance: Empirical Evidence and Theoretical Perspectives" 42 (42): 479-485, 1999

24 Bowen, H. R., "Social Responsibilities of the Businessman" Harper & Row 1953

25 Waddock, S., "Relationships: The Real Challenge of Corporate Global Citizenship" 105 (105): 47-62, 2000

26 Nunnally, J. C., "Psychometric Theory" McGraw-Hill 1994

27 Kline, R. B., "Principles and Practice of Structural Equation Modeling" The Guilford Press 1998

28 Bagozzi, R. P., "On the Evaluation of Structural Equation Models" 16 (16): 74-94, 1988

29 Maignan, I., "Nature of Corporate Responsibilities Perspectives from American, French, and German Consumers" 56 : 55-67, 2003

30 Margolis J. D., "Misery Loves Companies: Rethinking Social Initiatives by Business" 48 : 268-305, 2003

31 Maignan, I., "Measuring Corporate Citizenship in Two Counties: The Case of the United States And France" 23 : 283-297, 2000

32 김창호, "ISO26000시행에 대한 기업의 사회적 책임경영 구축방안" 한국인적자원관리학회 13 (13): 33-68, 2006

33 Everard, A., "How Presentation Flaws Affect Perceived Site Quality, Trust, and Intention to Purchase from an Online Store" 22 (22): 55-95, 2006

34 Dahlsrud, A., "How Corporate Social Responsibility is Defined: an Analysis of 37 Definitions" 15 : 1-13, 2008

35 Burke, L., "How Corporate Social Responsibility Pays Off" 29 (29): 495-502, 1996

36 Morales, A. C., "Giving Firms an 'E' for Effort: Consumer Responses to High-Effort Firms" 31 : 806-812, 2005

37 Haley, E., "Exploring the Construct of Organization as Source: Consumers' Understandings of Organizational Sponsorship of Advocacy Advertising" 25 (25): 19-36, 1996

38 Mulaik, S. A., "Evaluation of Goodness-of-Fit Indices for Structural Equation Models" 105 (105): 430-445, 1989

39 Fornell, C., "Evaluating Structural Equation Models with Unobservable Variables and Measurement Error" 18 (18): 39-50, 1981

40 Folkes, V. S., "Effects of Information About Firms' Ethical and Unethical Actions on Consumers' Attitudes" 8 (8): 243-259, 1999

41 Amalric, F., "Economic Drivers of Corporate Responsibility Activities" 20 (20): 27-38, 2005

42 Sen, S., "Does Doing Good Always Lead to Doing Better? Consumer Reactions to Corporate Social Responsibility" 38 : 225-243, 2001

43 McKnight, D. H., "Developing and Validating Trust Measures for e-Commerce: An Integrative Typology" 13 (13): 334-359, 2002

44 Menon, S., "Corporate Sponsorships of Philanthropic Activities: When Do They Impact Perception of Sponsor Brand?" 13 (13): 316-327, 2003

45 Vlachos, P. A., "Corporate Social Responsibility: Attributions, Loyalty, and the Mediating Role of Trust" (Spring) : 2008

46 Jones, M. T., "Corporate Social Responsibility Revisited Redefined" 59-67, 1980

47 Maignan, I., "Corporate Citizenship: Cultural Antecedents and Business Benefits" 27 (27): 455-469, 1999

48 White, T. B., "Consumer Trust and Advice Acceptance: The Moderating Roles Benevolence, Expertise, and Negative Emotions" 15 (15): 141-148, 2005

49 Dean, D. H., "Consumer Perception of Corporate Donations" 32 (32): 91-102, 2004

50 Drumwright, M. E., "Company Advertising With a Social Dimension: The Role of Noneconomic Criteria" 60 : 71-87, 1996

51 McGee, J., "Commentary on 'Corporate Strategies and Environmental Regulations: An Organizing Framework'" 19 (19): 377-387, 1998

52 Ellen, P. S., "Charitable Programs and the Retailer: Do They Mix?" 76 (76): 393-406, 2000

53 Varadarajan, P. Rajan, "Cause Related Marketing: A Co-alignment of Marketing Strategy and Corporate Philanthropy" 52 : 58-74, 1988

54 Hoffman, M. W., "Business Ethics, 2nd ed." McGraw-Hill 1990

55 Marsh, H. W., "Assessing Goodness of Fit: Is Parsimony always Desirable?" 64 : 364-390, 1996

56 Maignan, I., "Antecedents and Benefits of Corporate Citizenship: An Investigation of French Business" 51 : 37-51, 2001

57 Webb, D. J., "A Typology of Consumer Responses to Cause Related Marketing" 17 (17): 226-238, 1998

58 Carroll, A. B., "A Three-Dimensional Conceptual Model of Corporate Social Performance" 4 : 497-505, 1979

59 Evans, W. M., "A Stakeholder Theory of the Modern Corporation: Kantian Capitalism. in: Ethical Theory and Business, 3rd ed." Prentice-Hall 1988

60 Clarkson, M. E., "A Stakeholder Framework for Analyzing and Evaluating Corporate Social Performance" 20 (20): 92-117, 1995

61 Churchill, G., "A Paradigm for Developing Better Measures for Marketing Constructs" 16 : 64-73, 1997