기업의 사회적 책임과 기업사회성과 평가

Abstract

This study begins with the questions: why and how corporations take corporate social responsibility. This research gives a special attention to corporate social performance(CSR) and evaluation category of CSR. In particular, the study focuses on developing social report category and its contents with contents analysis. By building the category and its contents of social report, the stakeholder may give evaluations on each corporate social performance. The study develops and finds total 6 category and 42 items of social report category and its contents. These are human rights(11 items), workplace/employees(7 items), accountability(10 items), business conduct(8 items), community involvement(4 items) and corporate governance(2 item). Currently 7 Korean companies including Samsung SDI and POSCO officially registered their reports on GRI(Global Reporting Initiative) and 670 companies from 50 nations also adopted and registered their reports according to GRI guidelines. It implies that identified 6 category and 42 items from this research has already applied to Korean companies as well as multinational companies globally. Thus the findings may suggest directions for Korean companies towards corporate sustainability by conducting corporate social performance.