Consumers are increasingly willing to consider ethical aspects in their buying decisions, while organizations strategically respond to consumer needs in this respect by focusing on their ethical reputation in their branding strategies (Singh et al., 2012). Moreover, brands are increasingly switching to natural ingredients in their products or adding an organic option to their current product line (Johri & Sahasakmontri, 1998; Prothero & McDonagh, 1992; Todd, 2004). Although the majority of the growth of green and ethical products is found within the organic food (Organic Monitor, 2011; Willer & Kilcher, 2010) and fair trade products (FLO, 2011) categories, there also seems to be constant growth in the demand for organic personal care products (PCPs) (Smitson, 2006). In contrast, scientific research on organic Personal Care Products (PCPs) seems to be scarce (Kim & Chung, 2011). The current study investigates the effect of brand associations on consumer perceptions considering organic PCPs. More specifically, we focus on the role of corporate ability (CA) versus corporate social responsibility (CSR) associations in brand equity (Yoo et al., 2000) and brand trust (Chaudhuri & Holbrook, 2001) perceptions. To test the effects of CA and CSR associations on consumer brand equity and trust, we first conducted a pretest, in which we included brands with the highest market share in the Dutch PCP market (Nielsen Market Analytics, April 2013). Based on the results of the pretest the following brands were selected for the main study: L’Oréal, Rituals and Palmolive. For the main experiment respondents were randomly assigned to one of the three conditions in a between-subjects design: L’Oréal (N=42), Palmolive (N=42) and Rituals (N=37). Based on the results of the experiment we can draw the following conclusions. Brands may be associated with both CA and CSR characteristics. Even though possible benefits induced by introducing an organic PCP are higher for brands that are currently associated with CSR, other brands may benefit still from introducing an organic PCP, as the effects of CSR associations and an organic product launch merely seem to be complementary. When a brand considers the introduction of a green variant of its current PCP line, the brand does not seem to need a specific “green” reputation or image. More important, the producing company behind the brand should communicate its innovative characteristics as a market leader as well as a sense of responsibility toward the environment and society. Combining CA with CSR characteristics seems to be the most profitable strategy for attracting more consumers than one’s competitors. Although one should constantly aim to remain competitive in the market, the overall effects of sustainable initiatives will be much lower for brands with a weaker reputation in general than for brands that already induce multiple positive associations. In sum, an organization that decides to introduce a new organic product should be aware of the strong positive associations of their current brands on a variety of product characteristics. In the end, investing in improving multiple positive associations instead of focusing on either CSR or CA will be the most profitable strategy.

The CSR rule was defined by IACS as the unified rule for a commercial ship like a bulk carrier and a tanker. It have been required more strict conditions for various parts like loading conditions, the local and girder strength, fatigue strength, FEM for the ship rule. It was changed in many parts of the ship rules. In this paper, the mid-parts of 17.5K DWT bulk carrier were optimized by the CSR rule. On the other hand, the modified artificial life algorithms with multi-object functions were developed for optimizing the scantling. It is possible to find multi-global optimum solutions in the multi-object functions. And it is faster and efficient than the artificial life algorithm. First, to be optimizing the scantling and the weight by CSR rule, that is calculated by the CSR rule. The next, the result is re-calculated by the modified artificial life algorithm with multi-object functions. The optimized results which are satisfied with the CSR rule like the minimum size and the thickness of stiffener and the minimum cost have been searched by the optimizing algorithm. And the results have been compared with the non-optimizing results.

본 연구는 최근 이슈가 되고 있는 전략적 CSR의 개념을 검토하고 전략적 CSR활동이 기업성과에 대해 갖는 시사점을 찾고자 하였다. 이를 위하여 세 개의 가설을 설정하였다. 첫째, CSR 활동이 기업성과에 긍정적인 영향을 미치는지, 둘째, 전략적 CSR 활동이 전통적 CSR 활동보다 기업성과에 더 큰 긍정적인 영향을 미치는지, 셋째, CSR 활동의 일차적 성과라 할 수 있는 사회적 성과가 CSR활동과 재무적 성과 사이에서 매개효과를 나타내는 지를 검증해보고자 하였다. 이를 위해 한국과 일본의 상위 제조기업을 중심으로 회수된 216부(한국 115부, 일본 101부)의 설문을 AMOS와 STATA를 사용하여 비교분석을 시도하였다. 연구결과 첫째, CSR 활동이 기업성과에 대해서 긍정적인 영향을 갖는다는 사실은 한·일 모두 확인되었다. 둘째, 전략적 CSR 활동이 전통적 CSR 활동보다 기업성과에 더 큰 영향을 미치는지에 관해서는 한국기업의 경우 사회적 성과와 재무적 성과 모두에서 통계적 유의성을 발견할 수 없었다. 그러나 일본기업의 경우는 전략적 CSR 활동이 사회적 성과와 재무적 성과 모두에서 전통적 CSR 활동 보다 더 큰 긍정적 영향을 주는 것으로 확인되었다. 셋째, 전략적 CSR 활동이 사회적, 재무적 성과에 미치는 매개효과에 있어 한국과 일본기업 모두 법·윤리적 책임활동에서는 통계적으로 유의하지 않는 것으로 나타났으나 이익창출 책임활동, 사회공헌 책임활동, 사회혁신 책임활동은 매개효과를 갖는 것으로 확인되었다.

최근 들어 기업도 사회적 책임투자를 하여야 한다는 주장이 강하게 대두되고 있다. 이러한 사회적 책임투자는 기업의 사회적 책임이라는 이념의 실천으로 보이며, 향후 우리 기업도 이에 대하여 적극 대비하여야 할 것으로 보인다. 입법의 형식으로도 점차 이에 대한 관심이 증대되고 있다. 최근 2010. 7. 1일 박선숙 의원이 발의한(의안번호 1808785) ｢자본시장과 금융투자업에 관한 법률의 일부 개정안｣(동법 제159조 제2항)을 보면, 이러한 사회적 책임에 대한 정보 공시를 의무화하고 있는 것을 들 수 있다.따라서 본 논문은 CSR 이념에 우리의 법제도 속으로 들어올 때 어떠한 영향이 미칠 것인지에 대하여 검토하여 보고자 하였다.검토의 결과 CSR이념이 기업 관련법 속에 도입될 때에는 기업이 CSR의 이념을 실천에 따른 기업의 의무, 특히 기업 이사 등의 의무와 책임이 강화될 것으로 보인다. 그러한 예로 기부를 중심으로 살펴보았다. 그 결과 기업의 기부가 과연 어디까지 허용될 것인가와 관련하여 많은 논란이 제기되었지만 CSR 이념을 도입할 경우 이 문제를 어렵지 않게 해결할 수 있었다. 다만, 이사의 의무와 책임과 관련하여 지나치게 범위가 확대된 것이 아닌가하는 의문 또한 제기되었다. 향후 CSR를 도입할 때 이사의 의무와 관련해서 그 판단기준을 명확히 할 필요가 있을 것으로 보인다.

본 연구는 기업의 사회적 책임이 종업원의 이익 및 주주의 이익과 어떻게 관련되어 있는지를 고찰하기 위하여 경제정의연구소가 2006년과 2007년에 실시한 경제정의지수 조사결과와 증권거래소 상장기업의 사업보고서 및 한국신용평가의 재무자료를 활용하여 실증분석을 시도하였다. 이해관계자이론을 중심으로 주요 연구가설을 설정하였으며 계층적 회귀분석에 의하여 가설을 검정하였다. 주요 연구결과를 요약한다면 다음과 같다. 첫째, 외부적 CSR 활동이 임금수준, 복리후생

The purpose of this paper is to (1) evaluate a proposed conceptual model based on integrated Technology Acceptance Model (TAM) and Corporate Social Responsibility (CSR); (2) compare the differences between Vietnam and South Korea regarding the effects of consumer perception of CSR activities and technology acceptance on intention to adopt mobile banking. Structural Equation Modeling (SEM) was conducted to analyze the data collected from the field survey questionnaires administered to a convenience sample of Vietnamese and Korean banking customers. The results showed that there is a difference between South Korea and Vietnam with regard to intention to use mobile banking services. While the effects of social responsibility and environmental responsibility on trust, trust on perceived usefulness, perceived risk on intention to use, perceived usefulness on intention to use were significant in the context of Vietnam but those effects were not significant in South Korea. Therefore, this study has attempted to fill this gap by empirically examining some of the important factors influencing the adoption of m-banking from the Vietnamese and Korean customers’ perspectives. Finally, practical and theoretical implications for both banks and researchers in the m- banking context are also discussed in the concluding section.

This research seeks to provide evidence about how political connections, proxied by government ownership and the existence of politically connected board members, affect the extent of corporate social responsibility (CSR) disclosures in Indonesian listed companies. This research uses the legitimacy theory as a basis for explaining management’s motivation for disclosing its CSR. The sample consists of 131 firm-year observations from 38 non-financial public companies that published sustainability reports from 2013 to 2017. We measured the CSR disclosures using a disclosure checklist on the sustainability reports. We subsequently processed the data using a random effect (RE) linear regression. The result shows that CSR disclosures were greater in government-owned companies but lower in companies that have politically connected board members. The results support the legitimacy theory that the government intends to demonstrate legitimate national economic and political conditions by showing that government-owned companies are sustainable. However, CSR disclosures seem to have a substitutive relationship with the existence of politically connected board members, since those political connections may protect the company from public pressure and/or the risk of litigation, reducing the need for CSR disclosures. This research provides evidence that different types of political connections may have different impacts on corporate disclosures.

As more consumers are interested in sustainability issues and evaluate brands based on their social responsibility issues involved, firms are using social media platforms in order to communicate with consumers about Corporate Social Responsibility (CSR) activities. However, the current literature focuses mostly on factors drive engagement of promotional messages, while little evidence was found in the literature on how to design effective CSR messages on social media to engage consumers. Using over 3,000 branded posts on Facebook and Twitter, this research explores factors that help CSR messages become more engaging in social media. The results show that, on average, CSR messages had a negative significant effect on consumer engagement. However, CSR messages became more engaging when designed with emotional appeals, longer texts, and a hashtag. While marginal, CSR messages with informational appeals and humor undermined the effect of CSR messages on engagement. Finally, we explore different types of CSR messages by their beneficiary scope and the role of brands in the message and discuss what message contents drive more engagement in social media. This research contributes to the academic literature and managers by providing new insights on how to design CSR messages for effective communications in social media.

This research focuses on the importance of corporate social responsibility in building the company’s reputation. Experts have studied CSR as an antecedent of a company’s reputation, but the mechanisms underlying this process are rarely explored. Therefore, to fill this research gap, we demonstrate CSR’s implementation combined with organizational justice based on discrepancy and equity theory. This study involved 210 employees in a family company. The study’s analysis method uses Structural Equation Model (SEM), SmartPLS, with a five-step measurement and analysis procedure. The variables in this study are CSR implementation, organizational justice, employee trust, firm reputation, organizational objectiveness, organizational commitment, job satisfaction, and job performance. The results found that some of the direct relationships stated were not significant, but all demonstrations of indirect links were substantial. Besides, optimal CSR and organizational justice provide a reliable and positive domino effect in increasing the role and consequences of employee trust and firm reputation. The findings in this study confirm that upstream-downstream job performance causality can be successfully achieved if job satisfaction has been realized, job satisfaction can be achieved if organizational commitment can also be recognized, and organizational commitment can be developed. Reflection and influence, rather than organizational attractiveness becomes essential.

This study investigates, first, whether the extent of corporate social and environmental responsibility disclosure (CSERD) differs between 2010 and 2014; second, whether government regulation affects the extent of CSERD; and, third, whether the CSERD is valued by investors. Content analysis method was used to extract 466 companies’ annual reports to measure the extent of social and environmental responsibility disclosure based on the Global Reporting Initiative (GRI) checklist. Independent sample t-test and multivariate regression analysis were also conducted to test the differences of the extent of CSERD as well as determinants and consequence of CSERD. Our results show that the extent of CSERD in 2014 is 21.60 percent higher than in 2010 (13.39 percent). Government regulation has a significant effect on the extent of CSERD. This study also finds that market values positively CSER information disclosed by company. Given that government regulation has a positive impact, however, the findings of this study suggests that the extent of CSERD is still low. To enhance CSERD, government should continuously encourage companies to abide by the regulations as mandated. This study provides a more comprehensive insights of CSRED practices from an emerging country and the effect of government regulation in enhancing CSERD.

The study examines the impact of corporate social responsibility (CSR) activity on the firm market value, in particular, market capitalization of tour operators listed on Chinese stock markets. This study employs panel data analysis methods to examine endogeneity concerns in observational data. The balanced panel data includes a total of 1,296 observations with 27 cross-sections of tour operators listed on Chinese stock markets and with 48 time-specific periods from March 2006 to December 2017. The results indicate that CSR activity has a negative impact on the market value of the firm for the concurrent period, but from one-period time lag and afterwards CSR activity has a strong positive impact on the market value and sustains its positive impact on the market value even for a two-period time lag. The findings suggest that the economic effect of CSR activity on the firm market value tends to take some degree of lagged effects to be fully showcased in the market capitalization of tour operators and travel companies listed on Chinese stock markets. The findings suggest that, though CSR activity may carry some financial risk for an immediate short-term, tour operators must put a lot of time and effort into making CSR actions effective.

This study uses the moderating model to explore the relationships between Corporate Social Responsibility (CSR) associations, brand awareness and consumer purchase intention. Besides investigating the direct effects of CSR associations on brand awareness and consumer purchase intention, this study also focuses on discovering the moderating role of CSR associations on the relationship between brand awareness and consumer purchase intention among Vietnamese students. Adapting scales from previous research, the authors distribute questionnaires to consumers across the country. Then, the validity and reliability are tested via Cronbach’s alpha, Exploratory Factor Analysis (EFA) and Confirmatory Factor Analysis (CFA). Moreover, by employing a meta-analytical path analysis with a sample of 686 consumers, the authors show that CSR associations play an important role in shaping purchase intention among Vietnamese consumers regarding the consumption of organic milk products. Also, CSR associations have a strong effect on brand awareness. However, our study shows that purchase intention is not directly affected by brand awareness. In other words, brand awareness does not mediate the relationship between CSR associations and purchase intention. Interestingly, authors show that CSR associations moderate the link between brand awareness and consumer purchase intention. Based on the research, some recommendations are made to companies that produce organic milk products.

Purpose: The purpose of this study is to investigate how sports fans' loyalty is built via CSR activities of professional sports teams. Furthermore, the study sought to suggest the model presenting the process of developing loyalty of sport fans by teams' CSR performance. Research design, data, and methodology: For this purpose, a survey was conducted on 450 professional sports fans through the convenience sampling method. A total of 357 of the data were used for the final analysis. Based on the collected data, frequency analysis, reliability analysis, confirmatory factor analysis, and structural equation model analysis were conducted. Results: The results showed that CSR activities contribute to building a positive image of team. Regarding fan identification, team image has also a positive effect on enhancing identification. The finding has supported the notion that attitudinal loyalty is enhanced by fan identification and further attitudinal loyalty significantly influences behavioural loyalty of fans. Conclusions: The results of this study explored the function of CSR of the teams on attitudinal and behavioural outcomes, loyalty. Moreover, the study suggested the constructual model presenting its role on enhancing fans' attitudes and behaviour affecting participation and consumption. Academic and practical implications were discussed for sport marketers and practitioners.

Purpose: Most of all studies regarding corporate social responsibility have been dealing with its direct performance. Many previous studies provided the evidence that corporate social responsibility activities directly affect firms‘ competitiveness or corporate reputation. However, there are no studies regarding the role of social capital between corporate social responsibility and firms‘ competitiveness. The present study aims to examine a mediating role of social capital between corporate social responsibility and corporate reputation. Research design, data and methodology: The structural equation model integrating corporate social responsibility, social capital, and corporate reputation was proposed with three hypotheses. Questionnaire including 15 question items for three concepts was designed. Data for testing hypotheses were collected from students and staff who had experienced the social responsibility activities of Korea Hydro & Nuclear Co. Ltd. SPSS and SmartPLS were used to analyze data. Results: All three hypotheses were supported at the significance level of 0.01. Corporate social responsibility have a significant influence on social capital as well as corporate reputation. Social capital plays a mediating role in the relationship between corporate social responsibility and corporate reputation. Conclusions: The present paper identified a missing link between corporate social responsibility and corporate reputation by validating an indirect effect of corporate social responsibility on corporate reputation through social capital. The present study contributes to finding the indirect link between corporate social responsibility and corporate reputation. Implications for academics and practitioners. The research model can be extended to analyze the relationship between corporate social responsibility and its performance. The present study sheds light on identification of a new role of social capital. Managers of firms have the opportunity to recognize the fact that investment recovery of corporate social responsibility results from social capital and corporate reputation in long-term rather than short-term. The results of this study offers an insight that managers can enhance customer loyalty. The process linking corporate social responsibility to corporate reputation through social capital implies that firms can realize spiritual marketing delivering authentic storytelling through corporate social responsibility. The present study has a limitation for generalizing of research results because the sampling came from a case of firm.

This study aims to measure the relationship between corporate social responsibility (CSR) and affective commitment (ACO), normative commitment (NCO), and organizational performance in food processing enterprises (FPEs) in the Mekong River Delta, Vietnam. To test the initial model proposed in this paper, a total of 422 owners, directors and managers of FPEs were interviewed from some provinces in the Mekong River Delta. The method of exploratory factor analysis (EFA) is initially employed, then confirmatory factor analysis (CFA) and structure equation modelling (SEM) are used. The results of SEM showed that higher affective commitment was correlated with normative commitment. The results showed that four aspects of CSR toward employees, customers, environment and legal are significant factors. As a result, ACO and NCO act as mediators between CSR and organizational performance. This finding provides strong evidence of the important role of CSR to support positive impacts on ACO, NCO, and orgazational performance (OP). In addition, the success of the organizational performance is also found by contributions of CSR and NCO to its changes. Although ACO does not directly affect performance, it has a positive effect on the NCO. Therefore, it is necessary to enhance the implementation of CSR to promote implementation of organizational commitments.

This research seeks to improve the understanding of corporate social responsibility (CSR) and its advantages in the shipping sector. Recently, an improved emphasis on CSR, which incorporates environmental and social concerns into economic considerations of firms, can be found in business management and marketing literature. This is mainly because of people’s increased awareness in regards to the negative consequences of corporate activities such as increased environmental pollution and gaps between the rich and the poor. According to the previous literature, it has been revealed that responsible actions by companies can generate positive outcomes in terms of financial and time aspects, but more importantly, intangible equity of the company, including improved corporate reputation, image as well as brand. As the regulation is intensifying in regards to environmental and social responsibility in the shipping sector, shipping companies are trying to engage in CSR to gain competitive advantages. While the reputation and image of shipping companies play essential roles for developing sustainable maritime transport, few studies have been conducted for how the CSR of shipping companies influence the shipping companies’ reputation and image relative to other industries. In this regard, this study aims to investigate the effect of the corporate social responsibility on corporate reputation and image of shipping companies on the basis of an exploratory study in the Republic of Korea. This research would be beneficial to both academics and practitioners for developing useful CSR strategies which could promote the public’s recognition of the shipping sector.

This paper further investigated how property ownership regulates the relation between top management team and corporate social responsibility with upper echelons theory. Samples were chose from data of Chinese A-share listed companies from 2006 to 2014. The results showed that both average ages and salary level ofstate-owned enterprise executives are inversely related to the corporate social responsibility to fulfill; whereas property ownership has no significant regulation to the relationship between average education level of the top management team and corporate social responsibility.