CSR 활동의 사회적 혜택과 개인적 혜택이 기업 및 제품평가에 미치는 영향 = (The)Effect of Social and Personal Benefits of CSR Activity on the Company and Product Evaluation

국문 초록 (Abstract)

기업의 사회적 책임(CSR; corporate social responsibility)은 급변하는 경영환경 속에서 기업의 지속가능한 생존과 발전을 위한 필수전략이다. 최근 이러한 기업의 사회적 책임 활동이 과거 규범적 관점에서 기업 이미지 개선 및 홍보 전략으로서 다양한 기업 성과를 얻기 위한 전략적 사회 공헌 활동으로 변화하고 있다. 전략적 관점의 사회적 책임 활동은 기업의 경제적 목표와 사회 공헌을 연결하기 위한 적극적 노력이며, 비영리기관, 지역사회, 수혜자들에게 혜택을 줄 뿐만 아니라 기업 경영에도 직접적 이익을 주는 것을 의미한다. 즉, 단순히 사회의 안녕 및 복지라는 사회적 가치의 실현을 위해 사회적 책임 활동을 하는 것이 아니라 다양한 기업 성과 획득을 위해 혹은 소비자로부터 긍정적인 반응을 얻기 위함이라는 내면적 목적을 가지고 그와 같은 활동을 수행한다는 것이다. 이러한 배경에 기초하여 본 연구에서는 전략적 사회 책임 활동을 소비자와 기업 간 관계강화 및 상호혜택을 위한 목적의 사회적 교환으로 정의하였다.
사회적 책임 활동에 대한 이러한 관점의 변화가 의미하는 바는 무엇이며, 이로 인해 달라져야 하는 것은 무엇인가? 중요한 점은 상호혜택을 위한 목적의 사회적 교환으로서의 사회적 책임 활동에 대한 소비자 반응은 기존 연구에서 설명하던 바와는 다른 접근방식이 요구된다는 것이다. 기존 선행연구에서는 기업의 사회적 활동에 대한 긍정적 소비자 반응을 설명하는데 있어 일치추론이론(consumer inference making theory), 시그널링 이론(signaling theory), 동일시 이론(identification theory)을 들어 설명하고 있다. 이들 이론 적용의 공통적 특성은 기업의 사회적 책임 활동의 이중적 동기에 대해 고려하지 않고 단지 사회적 가치를 실현하고자 하는 기업 활동의 노력에 대해 긍정적으로 반응한다는 점이다. 하지만 소비자는 사회적 책임 활동 수행 동기가 사회의 개선을 위함인지 아니면 이를 통해 기업 성과를 얻기 위함인지에 대한 기업 활동의 이중적 동기 대해 지각하고 있으며, 기업 활동으로 인해 사회 및 소비자가 얻는 혜택과 기업이 얻는 혜택을 비교하게 된다. 이러한 차이점에 따라 본 연구에서는 기존 연구와는 달리 전략적 사회 책임 활동에 대한 소비자 반응의 심리적 메커니즘을 사회교환이론의 호혜성의 원리를 중심으로 설명하고자 하였으며, 기업 활동으로 인해 사회 및 소비자가 얻는 혜택에 따라 해당 기업에 대한 보상 즉, 긍정적 기업평가 및 제품평가가 결정됨을 살펴보고자 하였다.

목차 (Table of Contents)

• 제 1 장 서론 1
• 제 1 절 연구 배경 및 목적 1
• 1. 연구 배경 1
• 2. 연구 목적 3
• 제 2 절 연구의 구성 5
• 제 2 장 기업의 사회적 책임 관련 문헌 고찰 8
• 제 1 절 기업의 사회적 책임의 정의 및 유형 8
• 1. 기업의 사회적 책임의 정의 8
• 2. 기업의 사회적 책임 활동의 유형 11
• 제 2 절 기업의 사회적 책임 활동 관련 연구 검토 18
• 1. 기업의 사회적 책임 활동과 수익성간의 관계 19
• 2. 기업의 사회적 책임 활동 수행으로 인한 긍정적 성과 21
• 3. 기업의 사회적 책임 활동과 긍정적 성과간의 관계에 있어 경계변수의 규명 27
• 4. 최근의 기업의 사회적 책임 활동 관련 연구 : 동기에 대한 귀인 31
• 제 3 절 기업의 사회적 책임 활동과 소비자 반응 간 관계에 대한 기존 이론 고찰
• 38
• 1. 일치 추론 이론(consumer Inference making theory) 38
• 2. 시그널링 이론(signaling theory) 40
• 3. 동일시 이론(identification theory) 41
• 제 3 장 연구모형 개발 45
• 제 1 절 전략적 사회 책임 활동에서 상호호혜성의 원리 적용 45
• 1. 사회교환이론과 호혜성의 원리 47
• 2. 기업의 사회적 책임 활동으로 인한 주체별 혜택 49
• 제 2 절 연구모형 53
• 1. 기업의 사회적 책임 활동에 있어 사회적 혜택의 역할 구분 53
• 2. 기업에 의한 사회적 혜택과 개인적 혜택의 관계 55
• 3. 기업에 의한 사회적 혜택과 기업 및 제품평가의 관계 55
• 4. 소비자에 의한 사회적 혜택과 개인적 혜택의 관계 56
• 5. 소비자에 의한 사회적 혜택과 기업 및 제품평가의 관계 57
• 6. 기업의 사회적 책임 활동의 개인적 혜택과 기업 및 제품평가의 관계 57
• 제 4 장 실증 분석 59
• 제 1 절 연구 방법의 개요 59
• 1. 자극물의 선정 59
• 2. 조사 대상자 61
• 3. 설문지 구성과 측정 62
• 제 2 절 측정의 신뢰성 및 타당성 검증 64
• 1. 측정의 신뢰성 검증 64
• 2. 측정의 타당성 검증 64
• 제 3 절 연구모형의 검증 67
• 제 4 절 종합적 논의 76
• 제 5 장 결론 79
• 제 1 절 연구 요약 및 시사점 79
• 제 2 절 연구의 한계점 및 향후 연구 방향 83
• 참 고 문 헌 84
• Abstract 100
• 부 록 (실험자극물 및 설문지) 104

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