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The Effect of Corporate Governance on the Relationship between CEO Compensation and CSR
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지배구조특성이 경영자 보상과 기업의 사회적 책임의 관계에 미치는 영향

논문 기본 정보

Type
Academic journal
Author
Hwang Seong－Jun (부산대학교 경영학부) Ryu Su－Jeon (부산대학교 경영학부 박사)
Journal
Korean Association for Tax and Accounting 세무회계연구 세무회계연구 제64호 KCI Accredited Journals
Published
2020.1
Pages
27 - 52 (26page)

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The Effect of Corporate Governance on the Relationship between CEO Compensation and CSR
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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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[Purpose]The purpose of this study is to verify the relationship between CSR activities of companies and CEO compensation by using CEO compensation as an indicator of management participation in CSR. By verifying the level of compensation for CEO of companies that actively perform CSR activities, verify that the intention of management to participate in CSR activities is based on the consensus hypothesis or opportunistic hypothesis. Furthermore, it is expected that the corporate governance structure that alleviates the agent problem through management monitoring and control will show different results depending on the role in the relationship between corporate social responsibility and CEO compensation. Accordingly, the purpose is to check the adjustment effect in consideration of the corporate governance structure. [Methodology]From 2012 to 2016, companies listed in the KEJI index among listed companies in the stock market were judged as companies that actively perform CSR activities, and a total of 2,745 samples were used. For the compensation of the executives, cash compensation and stock compensation per manager were used, and the sum of the two compensations was used as the total compensation. [Findings]First, the level of compensation for executives of companies that actively engage in CSR activities was found to be low. This is believed to be the result of the CSR activity supporting the consensus hypothesis that conflicts between management and shareholders are reduced and interests are consistent. Second, as a result of analyzing the effect of corporate governance on the relationship between CSR and CEO compensation, it was found to be complementary. [Implications]By presenting the results of how it affects the manager’s compensation level of companies performing CSR activities, and how they affect relationships according to the corporate governance structure, it provides useful implications for prior research and practice related to CSR activities. It is expected to provide.
#기업의 사회적 책임 #CSR #경영자 보상 #기업지배구조

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