베풂과 나눔의 경영이 기업의 재무적 성과에 미치는 영향

This study explores the applicability of the biblical principle, "One gives freely, yet grows all the richer; another withholds what he should give, and only suffers want" (Proverbs 11:24; ESV), to corporate management. The goal is to analyze the impact mechanism of corporate social responsibility (CSR), including environmental, social, and governance (ESG) management, on financial performance using Grant's theory. The premise of CSR activities, viewed from the matcher's perspective of giving and receiving, suggests that financial performance is contingent on the company's profitability. From the giver's standpoint, engaging in social responsibility activities based on corporate and marketing capabilities within a trust-based stakeholder relationship positively influences corporate value. The study's findings contribute to a systematic understanding of the link between CSR and financial performance. The results, drawn from various empirical studies, offer insights into the comprehensive relationship between CSR and financial performance. The study also introduces a novel strategic perspective, highlighting the integration of biblical principles emphasizing social responsibility with business practices. This integration, when applied, demonstrates the potential for harmoniously aligning social responsibility activities with financial performance, thereby fostering social value creation.