서비스기업의 사회적 책임 활동과 기업가치와의 관련성

This study analyzed the effects of the CSR(corporate social responsibility) on firm value and financial performance in Service Industry. This study used regression analysis with a data set of 209 from 2004 to 2011 using the KEJI index. The KEJI index is as for the regards on enforcing corporate social responsibility that analyzed empirically and systematically corporate social responsibility and relevance of firm value. The result of the study is summarized as follow：First, there is a significant positive relation between CSR and firm value in the next year. In other words, it revealed that firm value are increasing as the CSR. Also employee satisfaction and economic development contributiveness can be used that CSR activities on the impact in firm value. Second, there is not significant between CSR and financial performance in the next year, but there is a positive relation on correlation analysis. And the statistically significant positive relationship is shown in employee satisfactionFinally, we confirmed that the CSR activities are influencing to good business, and to firm value and a positive impact through business revenue increase.