Abstract

The purpose of this study is to analyze the impact of corporate social responsibility (hereafter referred to as CSR) activities of lodging companies, especially Jeju lodging companies, on management performance. Companies such as large companies, listed companies and financial companies are active in CSR, however, lodging companies are relatively less interested in CSR. Research related to CSR is also insufficient for lodging companies compared to other companies. This study analyzed the impact of CSR activities on management performance of lodging companies, which are subject to external audit from 2000 to 2019. The result of analysis shows that CSR activities of lodging companies have a positive impact on management performance. The CSR activities of Jeju lodging companies do not have a relatively positive impact on their management performance. It is meaningful that it studied the CSR activities of Jeju lodging companies, which occupy an important weight in the domestic tourism and lodging industry. It is expected that this research will raise the social interest in the CSR activities of lodging companies and to carry out more active CSR activities.

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