중국기업의 사회적 책임이 기업의 성과에 미치는 영향

초록

Purpose: Chinese companies’ adoption of Corporate Social Responsibility (CSR) as a company philosophy seems to be more challenging than expected. Engaging in CSR is necessary for them to become major global players. This study seeks to stimulate CSR activities in Chinese companies by understanding the effects of CSR on their current performance.Composition/Logic: This study examines how causal factors such as corporate governance, ethical management, and green procurement influences corporate performance. It also examines how the intensity of this causal relationship differs depending upon the acquirement of ISO certification and differences in company size (in terms of employees). Companies are divided into four categories: fewer than 50 employees, between 30 and 100, between 100 and 200, and more than 200.Findings: The findings indicate that only ethical management had a significant influence on corporate performance, while corporate governance and green procurement had no influence. As for moderating effects, only the acquisition of ISO certification proved to have a positive influence on corporate performance, while company size had no impact on the causal relationship.Originality/Value: China is facing social problems concerning the environment, labor, and regional income gaps due to rapid economic growth. To resolve these problems, Chinese companies are adopting CSR management. This study attempts to understand how CSR practices affect corporate performance in China. We found that only the acquisition of ISO certification had a robust moderating effect on the causal relationship.

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