여행운송업에서의 사회적 책임의 효과
Effect of Corporate Social Responsibility in travel and transportation area
윤보현(강원대학교); 문준호(강원대학교); 강윤식(강원대학교)
30권 9호, 251~265쪽
초록
The purpose of this research is to examine the effect of corporate social responsibility (CSR) in travel and transportation domain. The theoretical underpinning of this research is tripple bottom line theory. As the three elements of CSR are social, environmental, and corporate governance. The data is collected using WISEfn and ESG score from Korean Corporate Governance Service. The main dependent variable is Tobin’s Q. The number of firms is 10, and the number of observation is 51. The study period is 2011-2016. For the data analysis, this research implemented ordinary least square and feasible generalized least square. The results presented that social CSR is positively associated with the value of firms, whereas environmental CSR is negatively associated with the value of firms.
Abstract
The purpose of this research is to examine the effect of corporate social responsibility (CSR) in travel and transportation domain. The theoretical underpinning of this research is tripple bottom line theory. As the three elements of CSR are social, environmental, and corporate governance. The data is collected using WISEfn and ESG score from Korean Corporate Governance Service. The main dependent variable is Tobin’s Q. The number of firms is 10, and the number of observation is 51. The study period is 2011-2016. For the data analysis, this research implemented ordinary least square and feasible generalized least square. The results presented that social CSR is positively associated with the value of firms, whereas environmental CSR is negatively associated with the value of firms.
- 발행기관:
- (사)한국관광레저학회
- 분류:
- 관광학