사회공헌활동의 진화과정과 경영성과에 관한 종합 고찰

국문 초록 (Abstract)

최근의 경쟁적인 환경에서 기업의 사회적 책임은 여러 기업들에게 전략적 중요성에 관한 명확한 메시지를 전달하고 있다. 기업 현장에서 사회공헌활동의 중요성이 높아지면서 기업 관리자들은 새로운 방법과 방향을 가지고 다양한 사회공헌활동 유형을 개발해 왔고, 적지 않은 연구들이 기업의 사회공헌활동이 소비자 또는 이해관계자들에게 중요한 영향을 미치고 있음을 검증해 왔다. 선행연구들은 다양한 관점에서 기업의 사회공헌활동이 가져다주는 성과를 언급해 왔지만, 이러한 활동들이 어떤 상황에서 어떤 성과를 가져다주는가에 대한 이해는 아직 부족한 상황이다. 기업의 사회공헌활동은 대상, 시기, 목적 및 수행주체에 따라 다양하게 구분될 수 있다. 이런 시점에서 본 연구는 사회공헌활동에 관한 기존 연구들을 종합적으로 리뷰하면서 사회공헌활동의 진화과정과 경영성과를 종합하여 고찰하였다. 첫째, 본 연구는 CSR에 대한 다양한 관점과 위계구조를 바탕으로 사회적 의무의 범위에 대한 견해(최소한의 의무, 사회적으로 야기되는 문제점에 대한 인식, 이해관계자에 대한 의식)를 정리하고 사회 환원에 대한 인식이 형성되게 된 과정과 사회공헌활동이 전략적 관리요소로 인식되는 과정을 소개하였다. 둘째, 본 연구는 CSR 활동이 CSV 활동으로 진화하는 과정을 소개하였다. 본 연구는 뉴 미디어와 뉴 웨이브 기업과 사회의 상호 의존성을 가져다준 뉴 미디어와 뉴 웨이브 기술의 의 영향을 요약하고, 그에 따른 사회 내에서의 소비자의 역할 변화를 기술하였다. 본 연구는 기업의 관리자들이 이러한 변화에 직면하여 사회 내에서의 기업의 역할과 목적을 재정의하고 있다고 주장한다. 셋째, 본 연구는 사회공헌활동이 가져다 줄 수 있는 경영성과를 종합하기 위해 사회공헌활동의 대상을 고객, 종업원 및 이해관계자로 대상을 구분하였고, 이들을 대상으로 기대할 수 있는 성과를 크게 매출효과, 시장기회 확보 및 기업역량으로 설정한 후 이러한 성과를 내기 위해 고려되어야 할 요건들을 정리하였다. 마지막으로 본 연구는 사회공헌활동의 경영성과에 관한 통합적 모형에서 발견되는 부족한 경로를 탐색하여 이를 중심으로 기업의 사회공헌활동과 관련된 미래연구방향을 제시하였다.

다국어 초록 (Multilingual Abstract)

In today’s competitive environment, corporate social responsibility represents a high-profile notion that has strategic importance to many companies. Motivated, in part, by this mounting importance of CSR in practice, company managers have developed various types of corporate philanthropic activities with new directions and tools, and not a few studies have found that corporate philanthropic activities have a significant influence on several consumer or stakeholder related outcomes. Although prior studies have addressed the outcomes of corporate philanthropic activities from various perspectives, it is not clear whether those activities affects market value of the firm. Corporate philanthropic activities can be classified into various types by target, agent, timing, and expected outcomes. At this point, this article attempts to summarize the evolutionary process and feasible outcomes of corporate philanthropic activities by taking an integrative framework. First, this article reviewed various perspectives and hierarchy about corporate social responsibility and the process for the corporate philanthropic activities to be perceived as strategic factors. Second, this article introduced the transition process from CSR perspective to CSV perspective. We summarized the impact of new media and new wave technology that initiated the interdependence between society and company relationship, and described the changing role of consumers in the society. We argue that corporate managers is redefining the role and objective of corporate in the society, facing these changes. Third, we classified the targets of corporate philanthropic activities into employees, stakeholder (media, government, investment group and so on) and consumers, and reviewed the process for the effects of those activities on corresponding targets. We summarized final outcomes as market performance, new business opportunities and improvement of corporate ability to produce quality product or service and explained how company manages can meet the requirements to get expected results by conducting the corporate philanthropic activities. Lastly, this article explored the missing link between key terms in the integrative framework and suggested future research directions about corporate philanthropic activities.

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