CSR이 기업성과에 미치는 영향에 관한 문헌연구: 인적자원의 획득, 활용, 유지/이탈의 측면에서 = The Roles of Human Resources in Translating CSR into Corporate Outcomes: A Literature Review

다국어 초록 (Multilingual Abstract)

As societal interests in corporate social responsibility (CSR) have increased, literature on CSR has also drawn substantial attention. To date many studies have attempted to prove a direct relationship between CSR and corporate performance, but failed to show consistent results. To address this inconsistency, scholars have investigated several hidden underlying mechanisms by which CSR leads to corporate performance. This literature reviewpays particular attention to the HR-based mechanism in terms of human resource acquisition, utilization and retention/turnover which ultimately lead to corporate performance. We review a wide range of previous works regarding publication year, research contexts, key theories used, CSR measure- ment, methods, and major findings. We also suggest some future directions for Korean CSR scholars by illustrating the research trends in comparison with Western- based works. Ultimately, this review contributes to the literate by manifesting that CSR can affect corporate performance through an important function of human resources.

국문 초록 (Abstract)

기업의 사회적 책임(CSR)에 대한 기업 내･외부적 관심이 고조됨에 따라 CSR을 주제로 한 연구들도 활발하게 진행되어왔다. 초기에는 대다수의 연구들이 CSR과 기업 성과간의 직접적인 관계를 입증하고자 하였으나 일관된 결과를 도출하지 못하였다. 이에 대해 학자들은 CSR과 기업성과가 상당히 복잡한 인과관계를 가지고 있기 때문이라고 보았으며, 이후 CSR이 기업성과로 이어지는 기저에 존재하는 메커니즘을 규명하고자 하는 연구들이 등장하기 시작하였다. 본 연구는 CSR이 기업의 인적 자원의 획득, 활용, 유지/이탈에 영향을 주어 궁극적으로는 기업의 성과로 이어진다는 HR 기반 메커니즘에 주목하고, 지난 30여 년 동안 진행된 50여개의 개별 선행연구들을 종업원 생애주기(Employee Life Cycle)라는 하나의 이론적 틀로 분석하여 CSR이 제공하는 인적 자원관리 측면의 시사점을 제시하였다. 우선 선행연구들의 연구시기, 연구배경 국가, 사용된 핵심이론, 그리고 CSR 측정방법 및 연구 결과 등을 폭넓게 살펴보았고, 아울러 해외 연구와의 비교를 통해 국내 후속 CSR 연구자들을 위한 연구의 방향성도 제시하였다. 결론적으로는 본 문헌연구는 CSR이 기업의 경쟁우위의 원천인 인적자원에 영향을 주어 궁극적으로 기업 성과에 긍정적인 기여를 할 수 있다는 점을 인적자원의 관점에서 보다 통합적으로 밝혔다는데 가장 큰 의의가 있다고 하겠다.

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