다국적기업 본국의 제도적 환경이 기업 경쟁력과 기업의 사회적 책임에 미치는 영향에 관한 연구

초록

This study purports to empirically test the relationship between MNCs’ corporate social responsibility (CSR) and firm performance and then examine moderating effects of institutional pressures of home country on this relationship. This study makes a contribution to the CSR field in that it is one of the very few studies that have adopted the institutional perspective in explaining the relationship of CSR and performance. The CSR activity in this study is assumed to comprise strategic intent, engagement and operational performance. The results have shown that there is a positive CSR and firm performance relationship. Two sub-variables of CSR, engagement and operational performance, were found to affect firm performance positively. From the institutional perspective, three different institutional pressures of MNCs’ home country - policy drivers, business actions and social enablers – were used as moderating variables of the CSR and performance relationship. This relationship was positively moderated by the three institutional pressures of home country in such a way that when institutional pressures of home country are high, the CSR and firm performance relationship strengthens further. This study lends itself well to filling the void in existing empirical research of CSR by taking into consideration the impact of institutional pressures on the CSR and performance relationship.

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