기업의 사회적 책임 활동과 재무적 상황의 관계에 대한 연구

The purpose of this study is to analyze how a company's financial situation affects social responsibility activities. Recently, corporate management is striving to maximize corporate value through sustainable management rather than advocating profit maximization. Accordingly, many companies are interested in social responsibility activities, and the necessity of such activities is emerging. In this study, we studied that the level of corporate social responsibility activities can vary depending on the financial situation of the company. The company's financial situation was analyzed by dividing it into liquidity, stability, profitability, activity, and growth. As a result of the analysis, it was found that the greater the liquidity of a company, the more actively it participated in social responsibility activities. In addition, it was found that the higher the stability, profitability, and growth of the company, the more socially responsible activities were performed. However, it was found that corporate activity did not have a significant effect on social responsibility activities. Taken together, the above results show that the better and better the financial environment of a company, the more it engages in social responsibility activities.