동아시아 기업들의 사회적 책임 모델을 찾아서 : 한국, 중국, 일본 기업의 CSR 비교

This research examines whether meaningful differences exist in CSR practices among Chinese, Japanese, and Korean firms that are listed in the Forbes Global 2000 (2016). As methodology, we establish five indicators (GRI Standard, GRI Index, UN Global Compact Membership, CSR Communication, and CSR Reporting Period) to compare the three countries, then test statistical difference through analysis of variance (ANOVA) and chi-squared test. Test results indicate that there are meaningful differences among the three countries in their CSR in all five categories. Korean firms generally revealed much information on all five reporting categories (Economy, Environment, Labor, Human Rights, and Society) and tended to follow GRI reporting guidelines. Japanese firms had the longest history of writing their CSR report, and tended to reveal much information on the Environment category. Chinese firms tended to follow domestic government standards, and predictably, revealed little information on Human Rights. We argue that the national differences can be explained through institutional context in which corporations operate. Thus, as a policy measure, we recommend that governance change at the country level is more effective than pressure at the individual corporate level when it comes to inducing better behavior from corporations.