기업의 사회공헌활동이 BSC 성과에 미치는 영향 연구

The Purpose of this study is to verify the factors which influence corporate BSC performance. To accomplish the purpose of this paper, we performed literature review which relates to corporate social contribution activity and BSC performance, and also performed empirical research. we produced questionnaire which investigates the relation between the factors which influence corporate social contribution activity and corporate BSC performance to experts who are specialized in corporate social contribution activity. 313 questionnaires were distributed to experts of social contribution and collected 220 questionnaires. With these collected questionnaires, we performed frequency analysis, descriptive statistic analysis, reliability analysis, and significant analysis, and also tested the correlation between the variables. Furthermore, this paper performed regression analysis to verify the effect of independent variables to corporate BSC performance. The findings of this paper are as follows:First, as influence factors for constituent characteristic, BSC performance elevates as CEO’s will for social contribution activity and employees’ concern for social contribution activity get stronger. Second, as influence factors for corporate characteristic, social contribution activity which coincides with the corporate identity such as firm’s core value and image does not have significant effect on BSC performance, and corporate governance such as stockholding ratio of major shareholder and investment ratio of foreign investors do not present significant effect on BSC performance. The result that corporate governance does not effect both corporate reputation and corporate performance is also noticeable. Third, as influence factors for characteristic of local society, stages of concerns about local society has effect on BSC performance as a result of analysis, it is a noticeable result which shows opposite result with that social contribution activity concentrating on local society concerned area does not effect corporate reputation. And this paper found that when the corporate performs social contribution activity, partnership establishment with local society does not have significant effect on BSC performance. Fourth, as influence factors for social regulation characteristic, the media’s evaluation about corporate social contribution activity has effect both on corporate reputation and BSC performance, and rating agency’s fair announcement about corporate social contribution activity also has effect both on corporate reputation and BSC performance.