윤리경영 인식이 기업의 사회적 책임에 미치는 영향에 관한 연구 : 호텔기업 ISO 26000 실천 여부의 조절효과를 중심으로

The purpose of this study is to investigate how ethics management perception of hotel corporate affects on their corporate social responsibility activities and to verify a mediating effect of ISO 26000 implementation between them. Sample was collected from employees of 11 hotels, And data analysis such as multiple regression analysis and hierarchical regression analysis proposed by Barn & Kenny(1986) was conducted by SPSS 18.0. The findings and implications are summarized as follows. First, while ethics management perception of top managers or employees has no significant effect on economical responsibility of hotel corporate, there is a significant and positive effect on legal or moral responsibility. Second, there is no significant mediating effect of ISO 26000 implementation between ethics management perception of top managers or employees and economical responsibility, Third, while theres is a positive mediating effect of ethics management perception of top managers and legal responsibility, no significant mediating effect between ethics management perception of employees and legal responsibility. Forth, ISO 26000 has a positive moderating effect between ethics management perception of top managers or employees and moral responsibility.