기업의 사회적 책임과 재무적 성과의 영향 연구: 상이한 문화적 배경의 기술 산업기업 비교 중심으로

The study aimed to understand how Corporate Social Responsibility (CSR) impacts Financial Performance (FP). It specifically investigated factors influencing the CSR-FP relationship in technology industry companies from different cultural backgrounds, such as Western and Asian nations, to provide strategic insights. References were made to previous research on technology industry companies representing each culture to achieve this goal. The study organized its theoretical framework, major variables, and research model based on insights from prior research. Findings were compared and reinterpreted in line with the study's objectives using empirically investigated results. In research focusing on American companies as representatives of Western culture, the study explored the relationship between historical and social aspirations and CSR participation from the perspective of corporate behavior theory. In contrast, research on Korean companies, representing Asian culture, examined the relationship between CSR and FP, with corporate reputation (CR) as a moderating variable. Results indicated variability in the variables applied and outcomes across the study subjects. For Western culture represented by American companies, higher financial performance relative to historical goals decreased CSR participation, whereas surpassing social goals increased it. In contrast, in the context of Asian culture, particularly among Korean companies where CSR adoption is relatively recent, corporate reputation was found to significantly moderate the relationship between CSR and FP. These findings underscore the importance of actively managing corporate reputation and investing in CSR practices for enhancing financial performance.