미디어 노출과 기업의 기부: 여유자원과 인적자원의 조절효과를 중심으로 = Media Exposure and Corporate Philanthropic Giving: The Moderating Effects of Organizational Slacks and Human Resources

국문 초록 (Abstract)

본 연구는 기업의 사회적 책임(CSR)의 한 영역인 기부에 집중하여, 기업의 기부 의사결정에 영향을미치는 선행 요인을 파악해 보는 것을 목적으로 한다. 구체적으로, 외부적 요인으로서 미디어 노출을, 그리고 내부적 요인으로서 여유자원과 인적자원을 살펴보았다. 2002-2015년 기간 동안 1,775개의 한국기업을 대상으로 실증분석을 수행한 결과, 기존의 연구와 일관되게 미디어노출이 많은 기업은 긍정적인명성과 이미지를 얻고자 기부에 적극적인 것으로 나타났다. 하지만 미디어노출이 기부에 미치는 양의영향은 기업의 내부 환경에 따라 달라질 수 있어, 여유자원이 풍부한 기업의 경우에는 기부에 더욱적극적인 반면, 인적자원이 풍부한 기업의 경우에는 기부에 보수적인 모습을 보이는 것을 확인할 수있었다. 본 연구는 최근 연구의 필요성이 언급되고 있는 비 서구 지역인 한국 기업을 대상으로 CSR 현상을 살펴본 실증연구로서, 기업의 자원에 따라 기부 의사결정에 다른 효과가 나타날 수 있음을제시하였다는 점에서 학문적 의미를 중요하다. 더불어 기부를 CSR의 한 영역으로 살펴본 본 연구의결과는 CSR 의사결정 내에서 기업이 선택할 수 있는 수단과 자원의 배분을 짐작하게 해준다는 점에서도의미를 가진다.

다국어 초록 (Multilingual Abstract)

This study explores the determinants of corporate philanthropic giving, an area of corporate social responsibility (CSR). Particularly, it examines media exposure as an external factor, and organizational slacks and human resources as internal factors. Using a sample of 1,775 Korean firms during the 2002-2015 period, this study finds that firms with greater media exposure tend to engage in more charitable giving in pursuit of a positive reputation and image. However, this relationship between media exposure and charitable giving varies depending on the firm’s internal situations. The positive impact of media exposure on charitable giving is strengthened when the firm possesses abundant organizational slacks, while it is weakened when the firm possesses abundant human resources. This study is meaningful in that it examines the phenomenon of CSR in Korean, a non-Western area, and suggests the CSR decision may vary depending on the internal resources.

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