기업의 도덕 면허와 도덕 세탁에 관한 탐색적 연구: 기업의 사회적 책임과 사회적 무책임 성향 변화를 중심으로

초록

This study suggests a new measurement method for corporate social responsibility (CSR) and corporate social irresponsibility (CSiR) based on environmental, social, and governance (ESG) rating data from Korea. We classify Korean listed companies into four types according to their corporate moral behavior over a 10-year period: good, bad, moral-licensing, and moral-cleansing companies. We conduct an exploratory analysis to identify the characteristics of each type of company and seek to draw meaningful implications regarding moral licensing and moral cleansing at the corporate level. We find that there are statistically significant differences between the four types of company in various respects, including their donation activity, age, and financial performance. We also identify long-term trends in the moral behavior of these companies via alluvial diagrams. This study overcomes the limitations of the short-term analyses in previous studies by conducting a series of quantitative analyses over a relatively long period of time. This study addresses the current lack of CSiR-related research in Korea and provides practical implications for predicting the moral behavior of a company based on their respective CSR and CSiR activities.

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