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Subject

Impacts of CSR Activities in the Social Field on CSR Performance in SMEs: The Mediating Effect of Organizational Governance
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중소기업의 사회분야 CSR 활동과 CSR 성과: 조직 거버넌스의 매개효과

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Type
Academic journal
Author
김동형 (대구경북연구원 경제일자리 연구실) PARK TAEKYUNG (영남대학교) Juyeon Lee (영남대학교)
Journal
한국산업경영학회 경영연구 경영연구 제36권 제4호 KCI Accredited Journals
Published
2021.11
Pages
1 - 20 (20page)

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Impacts of CSR Activities in the Social Field on CSR Performance in SMEs: The Mediating Effect of Organizational Governance
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Abstract· Keywords

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This study explores the impact of CSR activities in the social field of SMEs on stakeholder-centered organizational governance, which sequentially on CSR performance, with a focus on the mediating effect of the organizational governance in the relationship. Drawing upon literature on CSR and the international CSR standards - ISO 26000 and GRI Standards, hypotheses are developed and tested with data collected from 104 SMEs in Daegu Metropolitan City. Results find that three CSR activities have a significant positive effect on the stakeholder-centered organizational governance, respectively. The findings also indicate that the organizational governance has a mediating role to play in the relationship between the CSR activities and CSR performance. This research contributes to expanding CSR research domain. It also suggests the analytical framework for CSR activities of SMEs. Limitations with suggestions for future studies are presented.

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