사회적기업의 외부 및 내부 사회적책임이 조직성과에 미치는 영향

Abstract

This study investigates the impact of Corporate Social Responsibility (CSR) activities of a social enterprise on organizational economic and social performance in Korea. CSR initiatives are divided into external CSR and internal CSR where external CSR refers to activities focusing on responsible activities for local communities, natural environments, and customers, and internal CSR activities are activities that employees pursue growth and learning by focusing on building their own human resources. It is worth noting that many publicly traded company in Korea attempt to pursue a competitive advantage through CSR actions and strategically utilize it for organizational success but studies so far show that the impact of CSR activities on organizational performance is mixed at best. These inconsistent effects partially suggest that organizations differ in their ability to strategically utilize CSR activities. Thus, this study adopted and analyzed a microscopic perspective that divides CSR activities into external CSR and internal CSR and examine its link to organizational performance. The purpose of this study is three-fold. We first examine the effect of CSR on organizational performance whether the economic and social performance of social enterprises that engage in external CSR activities are different from those of organizations that do not engage in external CSR activities. Secondly, we investigate the impact of the degree of internal CSR activities on the economic and social performance of the organization. Third, we further explore the possibility of positive synergistic interaction between external CSR activities and internal CSR on organizational performance of social enterprises. The sample of the study were 196 social enterprises selected for participating social progress credit(SPC) program. This study used survey data accumulated for companies selected by the CSES and analyzed based on responses to surveys conducted in 2019 and performance data in 2020. The 2019 survey consists of the same questionnaire as the social value questionnaire conducted on social enterprises certified by the Ministry of Employment and Labor. The survey was conducted by social enterprises selected by the SPC. In general, social enterprises are pre-selected by SPC program based on social performance last year and incentives are paid in February in the following year. Therefore, since the survey conducted between March and April 2019 corresponds to the results of 2019, the economic performance data for 2020 of participating companies were used to measure economic and social performance.