한국진출 다국적기업의 의무적 및 지향적 사회적 책임에 관한 연구

Under pressure from various stakeholders in host countries, multinational enterprises (MNEs) engage in social responsibility activities (CSRA) to maintain and strengthen their legitimacy in those countries. This study distinguished between two types of primary and secondary stakeholders and required and desired corporate social responsibility activities (RCSRA, DCSRA, respectively) and examined the changes in CSRA implementation mechanisms due to pressure from stakeholders in MNEs. This study tested the hypothesis using a partial least squares structural equation model (PLS-SEM) and a survey targeting MNEs operating in South Korea. As a result of the verification, this study found that the impact of primary stakeholders’ pressure had a positive effect on the secondary stakeholders’ pressure, the pressure of primary and secondary stakeholders had a positive influence on RCSRA, and the influence of RCSRA had a positive impact on DCSRA. In addition, when the home country of an MNE’s headquarters is institutionally superior to the subsidiary’s country of origin, the subsidiary’s RCSRA moderates its influence on DCSRA positively CSRA. In a broad sense, this study provides empirical evidence on stakeholders that may be affected by multinational companies and suggests that the effect may vary situationally depending on the nature of CSRA of multinational companies and their institutional superiority.