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The Effect of Corporate Social Responsibility Activities on Executive Compensation
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기업의 사회적 책임 활동이 경영자 보상에 미치는 영향

논문 기본 정보

Type
Academic journal
Author
Hwang, Seong-Jun (부산대학교) Ryu, Su-Jeon (부산대학교)
Journal
Korea International Accounting Association KOREAN INTERNATIONAL ACCOUNTING REVIEW Vol.89 KCI Accredited Journals
Published
2020.2
Pages
1 - 21 (21page)

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The Effect of Corporate Social Responsibility Activities on Executive Compensation
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Research history (5)

2021

The Impact of Corporate Governance on the Relationship between CSR and Managers’ Compensation-Performance Sensitivity
Hwang Seong－Jun ,  Ryu Su－Jeon 디지털융복합연구 2021.01 Academic journal

2020

The Effect of Corporate Social Responsibility Activities on Executive Compensation
Hwang ,  Seong-Jun ,  Ryu KOREAN INTERNATIONAL ACCOUNTING REVIEW 2020.02 Academic journal
The Effect of Corporate Governance on the Relationship between CEO Compensation and CSR
Hwang Seong－Jun ,  Ryu Su－Jeon 세무회계연구 2020.01 Academic journal

2019

황성준 경영학과 2019.01 Thesis
Corporate Social Responsibility and Executive Performance -Impact on Compensation Sensitivity
Hwang Seong-Jun ,  김동일 한국융합학회논문지 2019.01 Academic journal
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Abstract· Keywords

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The purpose of this study is to identify the effect of corporate social responsibility activities on executive compensation. More specifically, first, the effect of corporate social responsibility activities on the level of total compensation for executives is examined. Second, whether the components of executive compensation vary depending on corporate social responsibility activities, in other words, whether the effects on the compensation mix of executives are different.
For the analysis, this study collected 2,475 firm-year data from companies listed on KOSPI market except for the financial industry from 2011 to 2017. The results are as follows.
First, the analysis of the relationship between the performance of social responsibility activities and the level of compensation for executives showed that the total compensation level of executive decreased in companies performing social responsibility activities. Second, the analysis of how the ratio of compensation for executives in companies performing social responsibility activities is different shows that the ratio of cash compensation for managers is decreased and the proportion of stock compensation is increased. This can be interpreted as an effort to maximize the interests of stakeholders including shareholders, rather than an opportunistic act that maximizes executive compensation by performing social responsibility activities.
Through these results, it was confirmed that investment in manager"s social responsibility activities is used as useful information when concluding compensation contracts paid to managers in companies. Therefore, if a reasonable compensation policy is identified to induce efficient and effective efforts of managers in companies performing social responsibility activities, it will contribute to further increase the value of companies.
#사회적 책임 활동 #경영자 보상수준 #보상배합비율 #social responsibility activities #executive compensation #compensation mix

Contents

국문초록
Abstract
Ⅰ. 서론
Ⅱ. 선행연구 및 가설설정
Ⅲ. 연구설계
Ⅳ. 실증분석
Ⅴ. 결론
참고문헌

References (28)

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박범진 / 2018 / 경영자 지분율과 기업의 사회적 책임이 경영자 보상에 미치는 영향 / 경영교육연구 33(2):113~136 dbpia 반혜정 / 2014 / 최고경영자의 특성이 기업의 사회적 책임활동에 미치는 영향 / 국제회계연구 (53):252~275 dbpia 서갑수 / 2017 / 장단기 조세회피활동과 경영자보상 / 국제회계연구 (71):331~356 dbpia 서승주 / 2015 / 기업의 사회적 책임활동과 자본비용 및 기업가치의 관계 - KEJI 지수개별항목을 중심으로 - / 국제회계연구 (64):1~26 dbpia 송동엽 / 2017 / 경영자보상 및 기업지배구조가 경영위험에 미치는 영향 / 국제회계연구 (75):155~173 dbpia

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