기업의 사회공헌과 경영성과의 쌍방관계에 관한 연구 : 국내 100대 기업의 기부금과 당기순이익의 관계를 중심으로 = (A) study on the unilateral relationship between corporate social contribution and management outcome : focusing on the relationship between donation and net income of top 100 corporations in Korea

다국어 초록 (Multilingual Abstract)

The purpose of this study is to verify the unilateral relationship between corporate social contribution activities and management outcome of corporations by using cross-lagged autoregressive method based on fixed effect method, and to provide fundamental knowledge for future discussions on corporate social contribution and management outcome. For this purpose, social contribution and management outcome data of top 100 corporations in Korea have been gathered for 7 years between 1998 and 2004, and the data from 83 corporations have been used in the analysis. The main findings of this study are as follows.
First, as for the autoregressive coefficient of the corporate social contribution, the unstandardized coefficient showed statistically significant at the marginal level. Therefore, preceding social contribution can be said to have positively significant influence on the following social contribution.
Second, as for the autoregressive coefficient of the management outcome, the unstandardized coefficient showed statistically significant. Therefore, preceding management outcome can be said to have positively significant influence on the following management outcome.
Third, as for the cross-lagged coefficient which explains the preceding social contribution having effect on the following management outcome, unstandardized coefficient did not show statistically significant. Therefore, the preceding social contribution has the same effect on the following management outcome, but the effect does not occur at a statistically significant level.
Lastly, as for the cross-lagged coefficient which explains the preceding management outcome affecting the following social contribution, unstandardized coefficient showed statistically significant. Therefore, the preceding management outcome has the same influence on the following social contribution, and it occurs at a statistically significant level.
Based on the above findings, the following suggestions can be made for subsequent studies.
First, this study used a profit index, the ratio of net income in gross sales. Subsequent studies should once again verify the reciprocal relationship between the management outcome and the corporate social contribution by constituting the management outcome with stability index, growth, and activity index.
Second, this study estimated corporate social contribution and management outcome with a relative scale of the ratio between donations against sales and net income. Future studies need to verify not only these social contribution and management outcome of relative scales but also the bilateral relationship between social contribution and management outcome using the absolute scale of donations and net income.
Third, although previous year's effect may occur in various ways, this study adopted conventional methods and analyzed the data using the previous year's effect only. This requires further elaboration through various discussions and analysis.
Fourth, this study analyzed the 7 years' data of corporate social responsibility and management outcome between 1998 and 2004. The two variables' data has been accumulated until 2008. Subsequent changes of the two after 2004 should be additionally analyzed to once again verify the outcome of this study that there is no reciprocal relationship between the corporate social contribution and the management outcome.

목차 (Table of Contents)

• 목 차
• Ⅰ. 서론 1
• 1. 연구의 필요성 1
• 2. 연구의 목적 5
• 3. 연구 범위 및 방법 6
• 1) 연구의 범위와 구성 6
• 2) 연구 방법 7
• Ⅱ. 이론적 배경 11
• 1. 기업의 사회적 책임에 대한 논의 11
• 1) 사회적 책임의 등장배경 11
• 2) 사회적 책임의 개념 12
• 3) 사회적 책임의 분류 13
• 4) 사회적 책임모형 15
• 5) 한국기업의 사회적 책임단계 18
• 2. 기업의 사회공헌에 대한 논의 21
• 1) 사회공헌의 정의 21
• 2) 사회공헌의 당위성 24
• 3) 사회공헌의 이론적 모델 25
• 4) 사회공헌의 유형 29
• 5) 사회공헌의 전개 동인 32
• 6) 한국기업의 사회공헌과 기부현황 36
• 3. 선행연구 고찰 41
• 1) 기업의 사회공헌이 경영성과에 미치는 영향에 관한 선행연구 41
• 2) 기업의 경영성과가 사회공헌에 미치는 영향에 관한 선행연구 43
• 3) 기업의 사회공헌과 경영성과의 선순환적 관계에 대한 선행연구 45
• Ⅲ. 연구 설계 및 모형 47
• 1. 연구 모형 및 연구 질문 47
• 2. 조작적 정의 51
• 1) 기업 사회공헌의 조작적 정의 51
• 2) 기업 경영성과의 조작적 정의 52
• 3. 자료수집 방법 53
• 4. 자료분석 방법 54
• Ⅳ. 연구 결과 60
• 1. 기업형태 분석결과 60
• 2. 주요 변수의 기술적 분석 결과 61
• 1) 연도별 매출액 추이 61
• 2) 연도별 기부금 및 구성 추이 62
• 3) 연도별 당기순이익 추이 66
• 4) 연도별 매출액 대비 기부금 및 당기순이익 추이 67
• 3. 기업 사회공헌과 경영성과의 쌍방관계 검증 69
• 1) 쌍방관계에 대한 최종모형 구축 69
• 2) 비표준화된 경로계수 검증 74
• 3) 표준화된 경로계수 검증 80
• 4) 가설 검증 83
• 4. 연구의 시사점 85
• Ⅴ. 결론 및 요약 86
• 1. 결과 요약 86
• 2. 향후 연구방향 제언 89
• 참고문헌 91
• Abstract 98
• 저작물 이용허락서 101
• 부록 102