The effect of corporate sociial performance on corporate financial performance and corporate image: Website analysis of companies from different cultures
Başlık çevirisi mevcut değil.
- Tez No: 400854
- Danışmanlar: PROF. KYUN-SEAK SONG
- Tez Türü: Doktora
- Konular: İşletme, Business Administration
- Anahtar Kelimeler: Corporate Social Performance, corporate financial performance, corporate image, United States, South Korea, Turkey
- Yıl: 2008
- Dil: İngilizce
- Üniversite: Konkuk University
- Enstitü: Yurtdışı Enstitü
- Ana Bilim Dalı: Belirtilmemiş.
- Bilim Dalı: Belirtilmemiş.
- Sayfa Sayısı: 280
Özet
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Özet (Çeviri)
Over the past few years, CSR has become an important business concept for the emerging economies. Increasingly, public policy-makers and civil society are becoming engaged in policies and debates which involve CSR as the main subject. Business watchdogs, be they ethical investment organizations or NGOs, are increasingly active in monitoring and reporting on the behavior of local and multinational corporations in developing countries. Besides the level of economic development, the cultural structure of a country also affects the understanding and practices of CSR. Each country`s traditions and ethical values impact the direction of the society`s expectations and the way in which firms organize and perform their CSR practices. In our study of CSR reporting of large corporations in the U.S., South Korea and Turkey, we have analyzed cross-country differences in CSR structure and have measured the social performance of companies located in these countries. Through the gathered data we have measured the effects of social performance on financial performance and corporate image and tried to prove that there is a positive correlation between them. In addition, we have analyzed some other key factors as important contributors that affect the social and financial performances of companies. The United States of America, South Korea and Turkey represent different levels of economic development which impact their CSR practices. Moreover, the religious foundations of these three countries (United States: Judeo-Christian, South Korea: Buddhist & Christian, Turkey: Muslim) can be emphasized as another reason to select these three countries located in three different continents. The methodology of this research focused on choosing companies listed in stock exchange markets as target firms. From each country 50 CSR active companies (in total, 150 companies) were selected and classified into five different industries such: Consumer Electronics & Telecommunication Services, Automobile & Component Manufacturers, Food & Beverages, Retail Stores, and Major Banks & Financial Services. Companies listed in each industry were ranked via market capitalization values obtained from stock market websites. The social performances of the companies were measured through a questionnaire applied to the corporate websites. Questionnaire domains (sections) were designed using the stakeholder theory, and the performance of the firm along each CSR dimension was measured via a 5-point Likert scale. The questionnaire sections cover corporate governance, supply chain, workplace, environment, community and government. As another part of this research, some antecedents (such as CSR strategy, CSR department, CSR Foundation, etc.) that are considered as important factors that affect the social and financial performance of the companies were measured by nominal scale questions. The results show that social performance not only affects return on sales (ROS) and return on assets (ROA), but also has a strong positive effect on total sales, total assets and market capitalization. The positive effect of social performance on corporate image is also highly significant. Through the results of this study, we also hope to illuminate the differences of CSR practices among large corporations in the U.S., South Korea and Turkey. The results will help managers identify the factors and types of antecedents that ultimately impact and shape corporate social programs and financial performance.
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