경영자 능력과 사회적 책임활동－기업의 지배구조와 산업의 경쟁강도에 따른 관련성을 중심으로－

This study examines the relationship between managerial ability and CSR activities. We analyze whether decision making about manager’s CSR activities differs depending on internal and external environment of company. Also we examine the difference between managerial ability and CSR activities according to corporate governance and degree of competition in the industry. As a result of the analysis, we found that more able managers perform active CSR. According to the results of CSR evaluation items, more able managers are associated with high degree of soundness for investment expenditure and capital financing and high degree of social contribution such as social contribution activities and tax payment and they also carry out environment－friendly management activities and the efforts for environment improvement. And even if the corporate governance rating is low, CSR activities are more active as managerial ability is better. However, there is no evidence that the degree of market competition reinforces managerial ability and CSR activities. As this study focuses on the manager’s ability to expand the fragmentary characteristics of managers and verifies the relevance of CSR activities and manager’s ability, we expect that this study will complement the limitations of demographic based managerial characteristics research. In addition, it confirms whether CSR activities can be judged positively or negatively according to manager’s ability, and provides implication that manager’s role is important with corporate governance in carrying out CSR activities.