본 연구는 미국기업 CEO의 고용 안정 수준과 장기적 인센티브 보상이 사회적책임(CSR) 투자에 미치는 영향에 관해 실증분석하였다. 기존 연구들에서 기업의 사회적책임 투자와 재무성과 간의 관 계에 대한 분석은 지속적으로 진행되어 왔으며 최근 CSR에 대한 투자가 적어도 장기적으로는 기 업의 재무성과를 개선시킨다는 주장이 우세하다. 하지만 이러한 결과에도 불구하고 여전히 많은 경 영자들은 CSR에 대한 투자를 불필요한 비용으로 간주하며 CSR에 대한 투자를 하지 않고 있다. 이는 경영자의 임기와 경제적 보상이 일반적으로 단기 재무 성과에 따라 평가되기 때문이라고 할 수 있다. 본 연구는 이러한 대리인문제에 대한 해결책으로 장기 스톡옵션과 경영권 보호 조항을 제 시하고 기업의 CSR 투자에 대한 효과를 분석하였다. 실증분석 결과, 더 많은 경영권 방어 조항이 존재하거나 더 많은 장기 인센티브(스톡옵션)를 지급하는 기업이 더 많은 CSR 투자를 하는 것으 로 나타났다. 또한, 그 효과는 경제 상황과 기업의 재무상태에 따라 상이한 것을 확인하였다. 이러 한 결과는 기업의 CSR 활동과 관련하여 경영진의 금전적 보상과 경영권 보장의 중요성을 나타내 며, 경제·재무 상황에 따라 기업의 CSR 투자가 상이함을 보여준다.

Understanding consumers’ prioritization of corporate social responsibility initiatives within the global marketplace is a crucial concern for marketers. Focusing on the ethical fashion industry, which supports artisans and utilizes environmentally sustainable resources within its supply chain, the study uncovers that consumers possessing a global (local) identity exhibit more favorable responses to global (local) CSR initiatives, and the matching effect is amplified when presented with high (low) construal level messages.

Corporate social responsibility (CSR) has become an important pillar in business practice. Luxury brands are no exception to this trend and have invested deeply in different types of CSR, and this is evident with companies such as Prada and LVMH. However, empirical research has demonstrated the paradox between CSR and luxury and has identified certain undesirable effects. The reason for this inconsistency in the results to date, is the lack of a comprehensive CSR categorization system. To be more specific, we integrated two dimensions - visibility and relevance - and have proposed a novel CSR type in four types, which is external-embedded, external-peripheral, internal-embedded and internal-peripheral. We can easily classify the CSR initiatives into this category, which means the source of undesirable effects can be clearly shown for luxury brands.

Considering that extant studies on safety behavior have paid insufficient attention to the impact of corporate social responsibility(CSR) on employee’s safety behavior. This paper delves into the influence of CSR on safety behavior and its intermediating mechanism such as mediator and moderator. To be specific, the current paper examines the mediating effect of employee’s psychological safety in the CSR-safety behavior link, also investigating the moderating effect of ethical leadership in the relationship between CSR and psychological safety. As expected in the hypotheses, the results showed that that CSR has a positive (+) influence on psychological safety, which has a positive (+) impact on safety behavior. Also, employee’s psychological safety mediated the association between CSR and safety behavior. Lastly, ethical leadership moderated the CSR-psychological safety link.

Corporate Social Responsibility (CSR) means transnational corporations (TNCs) are responsible for not only the interests of their shareholders, but also the interests and welfare of the local community of the area in which they operate. Therefore, TNCs have to furnish the local community beneficial and social services voluntarily and free of charge to help the local community achieve sustainable development. A question may arise whether it is legally feasible to oblige these corporations to abide by social responsibility in oil and gas industry and its resources specially petroleum laws, regulations and contracts as well as international investment treaties. This article shows that basically CSR in oil and gas industry is voluntarily enforced by TNCs who perform it for non-binding and moral reasons. Nonetheless, in oil and gas industry and its sources especially petroleum laws and contracts, it is feasible to require TNCs to undertake CSR and various dimensions therewith.

Corporate Social Responsibility (CSR) can be defined as corporate activities that contribute to sustainable development and social well-being (Dahlsrud, 2008). Donation-linked activities in which a portion of the revenue is donated to the local community when consumers purchase products can be part of CSR activities (Folse, Niedrich, & Grau, 2010). Consumers now also want to consume "good" CSR activities, purchase "good" corporate products, and “reward” the companies engaged in CSR activities (Bhattacharya & Sen, 2004). Consequently, it is important that companies promote products that are associated with CSR so that consumers can identify the company is doing good (Lii & Lee, 2012). This is because CSR-related products can lead to consumers’ positive responses or evaluation (e.g. Brown & Dacin, 1997), high buying intentions (e.g. Mohr & Webb, 2005), and positive impact on brand attitude or brand equity (e.g. Hur, Kim, & Woo, 2014).

As economic profits and social influences of firms grow with economic development and their organizational expansion, consumers increasingly require firms to have their social responsibility. Because social responsibility strongly influences corporate reliability, consumers’ intention to purchase, customer loyalty to the products and the recognition of an ethical firm have gained attention as a concept of strategical importance. The prosperity of society should be proceeded for the sustainable development of a firm and the necessity of social responsibility should be emphasized to achieve virtuous circle structure that promotes growth. Additionally, the social responsibility should be proceeded to form trust on a firm. It is very important to change the recognition of consumers to purchase products and increase the profit of a company. This study aims to analyze how social responsibility properties of firms (economic, ethical, discretionary, and legal aspects as low-level factors of social responsibility which Carroll (1979) defined) affect corporate reliability and purchase intention. The analysis found that consumers trust in firms are positively influenced by ethical responsibility (0.391), economic responsibility (0.293), legal responsibility (0.251), and discretionary responsibility (0.248). The relationship between sub-factor of social responsibility and purchase intention is not significantly influenced by other explanatory variables. Corporate trust exerts a direct influence on purchase Intention (0.456). The social responsibility of a firm didn't influence a direct purchase intention. It was found that it brought positive effect on the purchase intention in the course of forming trust. This study suggests that firms should make efforts to understand the relationship between corporate trust and purchase intention along with the characteristics of social responsibility that consumers recognize and improve management strategies for mutual complementary interests.

기업의 사회적 책임 활동은 일반적으로 재무성과 향상, 정부 및 지역사회와의 원활한 관계 형성, 브랜 드 가치 증가, 소비자 충성도 향상 등을 가져오는 것으로 알려져 있다. 최근에는 다국적기업의 자회사가 현지국가에서 벌이는 사회적 책임 활동 관련 연구가 주목받고 있다. 현지국의 정부, 사회, 고객과 원활한 관계 구축이 필수적인 다국적기업의 자회사는 위와 같은 효과를 목적으로 현지에서의 사회적 책임 활동을 전개할 유인이 크다. 다만 자회사의 사회적 책임 활동이 전략적 차원에서 이루어지는 만큼 이는 기업의 해외 진출 전략에 영향을 받을 것으로 예상할 수 있다. 즉 다국적기업 자회사의 현지시장지향성은 현지에서의 사회적 책임 활동에 긍정적 영향을 미칠 것으로 예상된다. 또한 본국과 현지국 간의 제도적 거리가 멀수록 외국인 비용 감소 동인이 커질 것이므로, 현지 사회적 책임 활동 수준은 높아질 것이다. 본 연구에서는 다국적기업 자회사의 현지시장지향성에 따라 사회적 책임 활동 수준이 어떻게 달라지는지, 또한 다국적기업 자회사의 전략적 의사결정에 영향을 미칠 수 있는 제도적 거리가 현지시장지향성과 사회적 책임 활동 간의 관계에 어떤 영향을 미치는지를 국내 도·소매업에 진출한 다국적기업 자회사를 대상으로 실증분석하였다. 2006년에서 2016년까지 193개 기업의 1,239개 관측치를 분석한 결과, 현지시장 지향성(한국어 홈페이지)이 현지 사회적 책임 활동과 정(+)의 관계를 가지는 것으로 나타났다. 또한 본국 과 현지국 간의 제도적 거리는 현지 사회적 책임 활동에 정(+)의 영향을 미치며, 광고집중도와 현지 사회적 책임 활동 간의 관계에 대하여 정(+)의 조절효과를 가지는 것을 확인하였다. 본 연구는 다국적기업 자회사의 현지시장지향성과 현지 사회적 책임 활동 간의 관계를 실증적으로 규명함으로써 다국적기업의 현지 사회적 책임 활동에 대한 이해를 넓힐 수 있을 것으로 기대된다.

The Portuguese tourism sector has grown steadily in recent years and will continue to generate a series of opportunities and challenges for which answers will be needed to ensure a structured growth path for the sector. Research on CSR in tourism is still sparse (Dwyer and Sheldon, 2007). In an attempt to address this issue, this study analyses whether the CSR consumer perceptions and consumer engagement are significant variables supporting the success of a long-term relationship in the tourism sector as a brand love. Knowing the role of the perceived community, environmental and consumer’s aspects of CRS image, the levels of personal involvement in tourism play an important role in the relationship between the social concerns of tourists, their responsible behaviour and the relationship that they establish with the place. A quantitative methodology was employed for this research. It was used a survey to measure relationships between constructs on a theoretical model. The questionnaires were administered to tourists (nationals and internationals) in the main tourist’s points in the Porto city during the month of October 2017. A sample of tourists produced 958 useable questionnaires. Structural Equation Modelling (SEM) using maximum likelihood estimation and bootstrapping method was conducted to test the validity of the model and the formulated hypotheses. The results obtained in the estimation of the proposed conceptual model show that in respect to the corporate social responsibility image all the variables considered to explain that image are statistically significant. The tourists CSR image of the city of Porto leads to an increase of brand love and the consumer engagement with the city of Porto leads to an increase of brand love too. This is the first time that this evaluation has been carried out for the Porto city and it proves to be necessary information for the various stakeholders who work in the sector, including local organizations, companies and industry leaders, among others.

Corporate social responsibility (CSR) is viewed as an internal marketing strategy (Bhattacharya, Sen, & Korschun, 2007; Shabnam, & Sarker, 2012). Research indicate that CSR implementation has a positive impact on employees, and enhance working satisfaction, corporate identity and organizational commitment （Koh and El’fred, 2001;Valentine et al., 2006; Martinez & Rodríguez del Bosque, 2013; Lee, Song, Lee, Lee, & Bernhard, 2013）. However, some studies suggest that CSR will not directly influence employee, related mediating factors and moderating factors need to be more discussed. The study apply regulatory focus theory as a framework for explaining moderator effect of promotion and prevention focus on employee perceived CSR and working satisfaction, organizational identity and trust. Promotion focus means that employees consider CSR promoting a better society and environment, and prevention focus represent CSR is for preventing falling behind industry, and public criticism. A questionnaire survey was employed in hospitality industry, questionnaire is design based on related literature (VandeWalle, 1997; Higgins et. al., 2001; Craig et.al., 2009; Huimin, & Ryan, 2011; Martínez, Pérez, & Rodríguez del Bosque, 2013; Paek, Xiao, Lee & Song, 2013; Fu, Ye & Law, 2014). And five subscales are contained in the questionnaire, including perceived CSR、regulatory focus、 working satisfaction 、organizational commitment and organizational trust. To analyse the reliability and validity of the questionnaire, a pilot study was conducted in September 2017. 120 questionnaires were collected, 105 valid questionnaires were subjected to a preliminary analysis, the official investigation was conducted during January and February in 2017. 450 questionnaires were distributed, and 389 valid questionnaires were collected, a recovery rate of 86.4%. A significant partial correlation was found between perceived CSR and working satisfaction(ΔR2=.31, p<.000)、organizational commitment (ΔR2=.22,p<.000) and organizational trust (ΔR2=.27, p<.000). Hierarchical regression analysis was further used to estimate moderation effect of regulatory focus, the study find that moderation effect on the relationship between CSR and and working satisfaction(ΔR2=.02, p<.01)、organizational commitment (ΔR2=.06, p<.01) and organizational trust (ΔR2=.06, p<.01). The research finding shows that working satisfaction, organizational commitment and organizational trust are more influenced by the organization's CSR implementation while employees have positive interpretation and recognition of CSR. Therefore, the organization should fully communicate about the purpose and value of CSR, so that employees can identify with and support the organization's CSR, and then CSR can achieve the function of internal marketing. If employees think that the organization's implementation of CSR is only an obligation or only satisfies the social perception, there may be less positive impact of CSR on employees. Regulatory focus theory is suggested to apply on future consumer study.

Responsible customers are becoming increasingly important and the influence of online user-generated content on consumer behavior has been extensively recognized. As a result of these two trends, social media sites are adopting new initiatives on Corporate Social Responsibility (CSR). In the context of tourism destinations, this paper analyses the effects of online comments made by visitors to two mountain resorts about three CSR dimensions: environmental (ENV), sociocultural (SOC) and economic (ECO). Our aim is to analyze the consistency of the effects of eWOM about a single CSR dimension (ENV, SOC, ECO), two CSR dimensions (ENV+ECO, ENV+SOC, ECO+SOC) or three CSR dimensions (ENV+ECO+SOC), in the impact of CSR dimensions on information adoption. Information adoption refers to eWOM perceived usefulness (PU) and perceived influence (PI). PU refers to what extent the information in the eWOM is useful and, in turn, tourists are more likely to adopt it. PI means to what extent consumers’ perceptions of eWOM affects decision-making processes. From an information processing point of view, it is important to analyze whether individuals maintain consistency in their preference for CSR dimensions. Transitivity has been used to measure consistency in product, so it could be applied to measure the consistency of the preference for CSR dimensions, presented singly or combined, on social media sites. Transitivity implies that consumers have a welldefined hierarchy of influence. If there is transitivity, it is expected that, given a set of CSR stimuli, its influence on PU and PI will be consistent. Thus, if the influence of dimension D1 is greater than that of dimension D2 and this, in turn, has greater influence than dimension D3, then D1 must have greater influence than D3. Consequently, we propose the following hypotheses: H1: The hierarchy of influence of online comments on (a) PU and on (b) PI is the same if the comment is about a single CSR dimension or two CSR dimensions. H2: The hierarchy of influence of online comments on (a) PU and on (b) PI is the same if the comment is about a single CSR dimension or three CSR dimensions. H3: The hierarchy of influence of online comments on (a) PU and on (b) PI is the same if the comments are about two CSR dimensions or three CSR dimensions. A within-subjects and between-subjects experiment was carried out to a sample of 612 tourists from Argentina and Spain. Participants were exposed to one of seven scenarios linked to a mountain tourism destination. Each scenario contained one, two or three online reviews related to CSR dimensions. The online comments resembled a typical TripAdvisor layout and were embedded in an online survey, which also contained measures of PU and PI. Our findings suggest that, of the reviews, environmental are the most useful and influential, followed by sociocultural. This hierarchical pattern is consistent when tourists are exposed to online comments about two or more dimensions, but not when comparisons are done between individual dimensions. Our findings suggest that consistency of the consumer's preference for CSR dimensions should be managed in analyzing multiple stimuli on social media sites.