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논문 기본 정보

자료유형
학술저널
저자정보
저널정보
한국유통과학회 산경연구논집 산경연구논집 제10권 제11호
발행연도
2019.1
수록면
49 - 56 (8page)

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Purpose: Corporate social responsibility is a self-regulating business model that helps a firm be socially accountable to the public. By practicing corporate social responsibility, firms can be conscious of the kind of impact they are having on all aspects of society, including economic, social, and environmental. Corporate social responsibility activities are not directly linked to increasing corporate performance and corporate value, but rather involve spending expenses. Based on these facts, this study verifies whether the effects of corporate social responsibility activities differ depending on the firm's situation. Research design, data and methodology: This study analyzed the effect of market competition on corporate social responsibility activities using logistic regression analysis on listed companies in the KOSPI and KOSDAQ for fiscal years 2014 through 2016. In this study, market competition was measured using the Herfindahl-Herschman Index(HHI). Higher HHI value can be interpreted as a lower degree of market competition. We also measured corporate social responsibility activities using the KEJI Index published by the Korea Economic Justice Institute (KEJI). If a firm-year is included in the top 200 companies of the KEJI Index, it is classified as a good corporate social responsibility activity firm. Results: We find that companies in less competitive market were not included in the KEJI Index. This result indicates that firms in the market with lower market competition perform less corporate social responsibility activities that incur costs. An additional analysis showed that there was a significant negative relationship between the market competition and the corporate social responsibility activity scores published by the KEJI Index. These result adds robustness to the result of the hypothesis that firms that have a monopolistic place in the market practice passive corporate social responsibility activities. Conclusions: The results show that managers of a firm in the lower market competition have a lower incentive to use limited resources for projects that are not directly related to revenue. The results of this study imply that corporate social responsibility activities vary according to the position of the business. Therefore, this study suggests that market investors should consider the degree of competition in the market when they evaluate corporate social responsibility activities.

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참고문헌 (22)

참고문헌 신청
Ali, A. / 2014 / Industry concentration and corporate disclosure policy / Journal of Accounting and Economics 58:240~264 google schola Brammer, S. / 2006 / Corporate social performance and stock returns : UK evidence from disaggregate measures / Financial Management 35(3):97~116 google schola Chhaochharia, V. / 2016 / Product market competition and internal governance : Evidence from the Sarbanes-Oxley Act / Management Science 63:1405~1424 google schola David, P. / 2005 / Corporate social responsibility, practices, corporate identity, and purchase intention : A dual process model / Journal of Public Relation Research 17(3):291~313 google schola Dhaliwal, D. / 2011 / Voluntary non-financial disclosure and the cost of equity capital : The case of corporate social responsibility reporting / The Accounting Review 86(1):59~100 google schola

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