이 연구의 목적은 인터넷 포털 기업의 사회적 책임 영역에 대한 공중 평가가 해당 포털 사이트의 신뢰도, 선호도 및 충성도에 어떤 영향을 미치는지 살펴보는 것이다. 구체적으로 우리나라 상위 포털 기업인 <네이버>, <다음>, <네이트>가 수행하는 CSR에 대한 영역별 공중 평가가 해당 사이트의 신뢰도, 선호도, 및 충성도에 미치는 영향을 파악하고, 더불어 각 포털 사이트 신뢰도와 선호도가 해당 포털 사이트 충성도에 어떤 영향을 미치는지 검증하는 것이다. 이를 위해 대학생 258명을 설문조사하였다. 연구결과, 인터넷 포털 기업 CSR에 대한 영역별 공중 평가는 해당 사이트의 신뢰도, 선호도, 및 충성도에 유의미한 영향을 나타냈다. 특히, 인터넷 포털 기업의 CSR 영역별 평가 가운데, “법적 책임”과 “윤리적 책임” 영역 평가는 공통적으로 연구대상 포털 사이트 신뢰도에 유의미한 영향을 미치는 변인이었다. “경제적 책임” 영역 평가의 경우, 세 포털 사이트 선호도에 공통적으로 유의미한 영향을 나타냈다. 각 인터넷 포털 기업별로 <네이버>의 경우, 포털 사이트 신뢰도와 선호도 모두 포털 사이트 충성도에 유의미한 영향을 미친 반면에, <다음>과 <네이트>는 포털 사이트 선호도만이 포털 사이트 충성도에 영향을 미치는 것으로 나타났다.

이 연구의 목적은 인터넷 포털 기업의 사회적 책임 영역에 대한 공중 평가가 해당 포털 사이트의 신뢰도, 선호도 및 충성도에 어떤 영향을 미치는지 살펴보는 것이다. 구체적으로 우리나라 상위 포털 기업인 <네이버>, <다음>, <네이트>가 수행하는 CSR에 대한 영역별 공중 평가가 해당 사이트의 신뢰도, 선호도, 및 충성도에 미치는 영향을 파악하고, 더불어 각 포털 사이트 신뢰도와 선호도가 해당 포털 사이트 충성도에 어떤 영향을 미치는지 검증하는 것이다. 이를 위해 대학생 258명을 설문조사하였다. 연구결과, 인터넷 포털 기업 CSR에 대한 영역별 공중 평가는 해당 사이트의 신뢰도, 선호도, 및 충성도에 유의미한 영향을 나타냈다. 특히, 인터넷 포털 기업의 CSR 영역별 평가 가운데, “법적 책임”과 “윤리적 책임” 영역 평가는 공통적으로 연구대상 포털 사이트 신뢰도에 유의미한 영향을 미치는 변인이었다. “경제적 책임” 영역 평가의 경우, 세 포털 사이트 선호도에 공통적으로 유의미한 영향을 나타냈다. 각 인터넷 포털 기업별로 <네이버>의 경우, 포털 사이트 신뢰도와 선호도 모두 포털 사이트 충성도에 유의미한 영향을 미친 반면에, <다음>과 <네이트>는 포털 사이트 선호도만이 포털 사이트 충성도에 영향을 미치는 것으로 나타났다.

This study investigated the effects that corporate social responsibility (CSR) had on the credibility and image of a food corporation by analyzing the purchasing intention and food purchases of consumers. This analysis was undertaken in an attempt to establish a marketing strategy that meets consumer demands, and the results showed that all CSR activities undertaken by the food corporation had a positive effect on the reliability and image of the corporation and on consumers' purchase intention. The results indicate that the ethical aspect of the CSR activities had the greatest effect while their charitable aspect had the least effect on the reliability and purchase intention of the customers regarding the food corporation. Thus, it appears that establishing of suitable ethical doctrines and guidelines for corporate management by food corporation is effective in emphasizing the ethical aspects of their policies through transparent management by means of fair trade.

본 연구는 사회정체성이론과 신호이론 등에 기반을 두어 한국 진출 다국적기업 자회사의 사회책임활동이 자회사 현지 직원들의 조직동일시와 조직시민행동에 미치는 영향을 살펴보았다. 구체적으로 다국적기업 자회사의 사회책임활동은 다국적기업 자회사의 조직시민행동에 정(+)의 영향을 미칠 것이라고 주장 하였다. 또한 다국적기업의 본사가 위치한 국가와 한국 간의 문화적 거리가 멀수록, 그리고 본사 지분율이 높을수록 사회책임활동과 조직동일시 간의 관계가 강하게 나타날 것이라고 주장하였다. 뿐만 아니라 자회사 현지 직원들의 조직동일시는 조직시민행동에 정(+)의 영향을 미칠 것이라고 주장하였다. 24개국 출신, 75개 한국 내 다국적기업 자회사에 근무 중인 505명의 한국 직원들을 대상으로 설문조사를 통해 획득한 자료를 활용하여 위계적 회귀분석을 실시하여 이상의 주장을 실증적으로 검증하였다.

The main aim of this study is to propose a conceptual model for marketers’ contributions to Corporate Social Responsibility (CSR) programs. Thus, this study could possibly reveal synergies between Marketing and Corporate Social Responsibility Programs (CSR). Customers have expectations that firms need to carry out CSR activities and hence customers have various responses towards companies’ CSR actions. This implies that marketers’ contributions seem necessary in the development and implementation of CSR programs. This research provides a conceptual model to examine possible synergies between marketing and CSR. Based on the resource based theory of firms, it can be argued that marketers need to contribute to CSR initiatives. From the perspective of return on investments on CSR activities, CSR programs can be viewed as being philanthropic or strategic in nature. Customers tend to respond to both of these CSR types. Hence we propose that contribution of marketers seems important to both kinds of CSR, which in turn would increase customer satisfaction about CSR programs. Consequently, companies’ performance can be enhanced. A mix method is proposed for this study. It is envisaged that in near future, this conceptual model would be empirically tested by collecting data from customers and marketing managers of the Sri Lankan financial institutions. This research concludes with practical implications.

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.

사회적 책임 활동(CSR) 은 기업의 중요한 부분이 되었기 때문에 많은 기업들이 사회적 그리고 환경적인 부분을 향상시키기 위하여 관심을 가져왔다. 많은 한국기업들도 불우이웃돕기, 사회복지, 장학사업, 환경보존 등 다양한 분야에 사회적 책임활동을 해오고 있다. 일부 기업들은 사회적 책임 활동을 통하여 기업의 참된 사회구성원 이미지를 만들기 위하여 참여할 수도 있지만 일부 기업들은 사회적 책임 활동을 통하여 실제로 사회에 도움을 주기 위한 목적도 있을 수

Nowadays, business environment changes with higher consumer demands for corporate social responsibility than before. However, many fashion companies are unaware of such a wave of changing business environment. And they are not so much interested in making any investment or policy for CSR activities. Besides, despite changing environment and consumer demands, there are very few studies dealing with this matter. Thus, this study aimed to find out the proper types of CSR activities for fashion companies. In addition, it also intended to determine potential effects of CSR activities on consumer attitudes and purchase behaviors. The findings are as follows. First, it is found that there are differences in consumers' perceived suitability depending on types of CSR activities of fashion company. Secondly, it is found that the suitability of CSR activities of fashion companies has positive effects on consumer attitudes to fashion companies. Thirdly, the more favorable consumer attitudes to fashion companies owing to their CSR activities are correlated with the higher consumer satisfaction. Fourthly, the more favorable consumer attitudes to fashion companies are also correlated with the higher consumer intention for purchase. Hence, it is required that fashion companies recognize the importance of their CSR activities, and also plan and implement appropriate CSR activities for consumers.

As more and more the social environment change, the companies try to improve industrial structure. The role of enterprise changed direction from position power to communication power. Social contributed activity - representative of social responsible activities in companies - is means of communication with the community and new marketing strategy. The most important element of successful social contributed activity is member's volunteering minds. Volunteer mind based on practical behavioral philosophy. This is right people for company. In this paper, we discussed company social responsibility and suggested standard guide line for voluntary record reflection when the company hire new employees.

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 research objectives are to study the implementation of Islamic Corporate Social Responsibility (i-CSR) values in BMT UGT Sidogiri, an Islamic microfinance institution in Indonesia based on Islamic boarding school or pesantren. This research employed a post-positivist paradigm. Data observation was performed by conducting an in-depth interview with several informants. The data analysis utilized an interactive model technique. The research results showed that i-CSR was successfully implemented in the Islamic microfinance institution based on Islamic boarding school due to the mutual passion (convergence) with conventional CSR typologies. The convergence is in two ways, firstly managerial behavior that focuses on protecting company stakeholders, second, creating sustainable corporate values through effective and efficient business activities. The orientation is the creation of a social role based on justice and sustainable development. The convergence is mainly in the dimensions of economic, legal, ethical and philanthropic responsibilities. The Islamic values have enriched the implementation of i-CSR as the form of practicing the teachings of Islam and evidence of human servitude to God so that the behaviors become worthy of worship. The implementation of i-CSR focused on the Islamic teachings. Compliance to Islamic jurisprudence and apply it in business activities became a divergent element of conventional CSR concept.

As the Industrial Revolution 4.0 is spreading its wings all over the world and, therefore, also in Vietnam, the logistics industry in Vietnam is facing a severe shortage of human resources in both quantitative and qualitative terms. The role of human resources management (HRM) becomes extremely important. Recruitment is considered the first major function of HRM practices and is the cornerstone of successful in business. In order to improve the recruitment strategy, recruiters need to better understand job pursuit intentions (JPI) of job seekers. Therefore, this study investigates how four dimensions of corporate social responsibility (CSR) affect JPI among employees working in the logistics sector in Vietnam. The secondary data are from previous studies and published newspaper articles. Meanwhile, the primary data are collected from consultation with 10 experts and through five in-depth structured interviews with 30 randomly-selected employees as well as 288 survey questionnaires returned from employees in the logistics companies in Vietnam. The findings show that economic citizenship, legal citizenship and ethical citizenship are positively related to JPI of job seekers, where economic citizenship appears to be the most influential factor. The limitations of the study and an agenda for further research are put forward.

Corporate social responsibility is an inevitable trend in the global context. It is the responsibility of the organizations to the community and society to ensure the fairness of the interests of stakeholders. This is an issue that deserves attention, not in the national or regional level, but as a global issue. The purpose of article is to examine the effect of corporate governance on corporate social responsibility disclosure of 155 samples of 31 Vietnamese commercial banks from 2015 to 2019. The data of this study is employing time-series data and used the ordinary least squares to test the model. The results show that there are three factors that positively affect corporate social responsibility disclosure, namely, board size, foreign members of board, and audit committee. Thereby, the article proposes that board of director in Vietnamese commercial banks needs to raise awareness about corporate social responsibility, and the Central bank of Vietnam should monitor the disclosure of information regularly with severe sanctions on commercial banks that do not comply with the regulations of corporate social responsibility disclosure. This contributes to improving the information quality of the banking sector to meet the trend of international economic integration.

Several studies demonstrate that Corporate Social Responsibility (CSR) is becoming a dominant issue in both research and companies’ management due to stakeholders’ pressure. The identification of internal and external drivers and barriers is an initial stage of the corporate social responsibility implementation. The study aims to identify and analyze the drivers and barriers of CSR in Saudi Arabia’s private organizations. For this purpose, primary data were collected using a survey questionnaire that was administered to a representative sample of companies from different sectors in Saudi Arabia. The results show that the main drivers behind the adoption of CSR among Saudi companies are improvement of corporate image, ethical/moral commitment, and to some extend customers’ requirements and risk management. The findings of this study also suggest that there are important barriers hindering the adoption of corporate social responsibility. Among these, the lack of management commitment and the lack of investors’ interests together with the lack of economic resources and lack of employees’ competencies are the most prominent. The findings of this study not only contribute to a deeper understanding of CSR drivers and barriers, but could also encourage firms’ managers and stakeholders to improve CSR activities for more effective implementation.

This study aims to investigate whether Corporate Social Responsibility (CSR) performance can help companies gain more bank unsecured loans. Additionally, this study analyzes the moderating effect of firm size and industry characteristics. Data was collected through the case of companies listed on the Shanghai Stock Exchange or the Shenzhen Stock Exchange in China between 2009 and 2018 with 5373 firmyear observations. The results of multivariable regression analysis show that good CSR performance exhibits a strong positive impact on unsecured debt, including short-term, long-term, and total unsecured debt, which indicates that corporate with good CSR performance can borrow more unsecured debt. further research shows that this effect is more pronounced for small enterprises and firms operating in heavy-polluting industries. Additionally, research on the impact mechanism finds that good CSR performance can help mitigate information asymmetry between borrower and lender, reduce moral hazard of borrower, and obtain support from key stakeholders, and therefore reduces the risk of default. The findings of this study suggest that firms with good CSR performance exhibit a preference for unsecured debt, but decline to provide collateral for debt. Overall, we emphasize and illustrate the important role of corporate CSR in bank credit financing.

The condition of mining companies that exploit natural resources in their business processes underline this research to emphasize on social and environmental issues. After twelve years of government regulation on CSR practices, this study investigates the factors that influence mining companies in disclosing information about corporate social responsibility based on legitimacy, stakeholders, and agency theory. Thus, independent variables are foreign ownership, company size, leverage, and the board of commissioners. The dependent variable is the corporate social reporting disclosure that is measured using GRI indexing. For sampling, we have used thirty-four Indonesian mining companies listed in IDX during the 2014-2018. out of which only fifty-two companies meet the sample criteria. All data should pass the classical assumption test to get the best estimator. Multiple linear regression is used to test the hypothesis, and the results show that the model is good, and can explain 60% of the dependent variable. Based on F-test, all four variables affect CSR practices simultaneously. The findings of this study suggest that foreign ownership and firm size influences CSR disclosure in a positive direction. However, this study did not support the hypothesis that leverage negatively affects CSR disclosure and board size measures positively affect CSR disclosure.

This study analyzes the effect of corporate social responsibility (CSR) activity on investors’ heterogeneous beliefs. The hypothesis of this study is based on the conflicting effects of CSR activities on firm value and earning’s quality. Investors’ heterogeneous beliefs used in the empirical analysis of this study are trading volume, and CSR activity is measured by the KEJI Index (Korea Economic Justice Institute Index). This study performs an empirical analysis using regression analysis including control variables. CSR activities are found to have a positive relationship with trading volume. This is consistent regardless of the low and high accounting information (earning’s quality). It can be interpreted that Korea’s CSR activity acts as an incentive to increase investors’ heterogeneous beliefs about target companies. In other words, it implies that the investor judges CSR activities negatively when evaluating firm value. This study could have a policy implication in that it analyzes how CSR activities affect investors’ decision-making. In other words, this study analyzed CSR activities from the perspective of shareholders. Therefore, this study is expected to provide useful information for policymaking by regulatory agencies. In particular, its contribution is to presents data that CSR activities can be a negative factor in evaluating firm values.

The intention of this research is to identify the effect of corporate social responsibility (CSR) disclosure on firm value with profitability as a moderating variable. Data collection is carried out with data documentation that is based on financial reports and sustainability reports. All companies listed on the Indonesia Stock Exchange (IDX) during the 2013-2017 period are considered as the population of this study. Samples were selected using the purposive sampling method. The following are criteria that would be used in this study: 1) publish a sustainability report using the GRI G4 standard as a reference in preparing reports for 2013-2016, 2) publish a complete financial report for the 2014- 2017 observation period, 3) not experience a loss during the 2014-2017 period. The total sample of the study was 109 companies. The study uses path analysis assisted with WarpPLS software version 6.0. The results show that the disclosure of corporate social responsibility has a positive and significant effect on firm value, and profitability moderates the effect of corporate social responsibility disclosure on firm value. The implication of the research is that implementing corporate social responsibility is very important to increase firm’s value and firm’s sustainability in the future.

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.