CSR 1 1. 問題提起 CSR SRI CSR CSR CSR CSR CSR CSR CSR CSR CSR 2. 企業とステークホルダーとの関係 2 1963 3 Freeman 1984 Any group or individual who can affect or is affected by the achievement of the firm's objectives. stake 4 Post et al1999 stakeholders are all the people and groups affected by, or that can affect, an organizations decisions, policies, and operations. 5 interact support CSR CSR 1974 1994CSR 43
34 2012 CSR charity principlestewardship principle voluntary 6 7 8 CSR 9 CSR CSR CSR 3. 韓国の CSR の発展過程 19801990 10 2000 CSR 1991 2 1995 700 1995 1996 2 30 図 1. 韓国 30 大規模集団の環境汚染件数 (1995 年 1996 年 ) 1997 10 2 44
CSR 315 41 LG 26 KUMHO 24 1990 2000 SK CSR 2000 CSR CSR 2003 2003 CSR 11 UN 2006 20 2008 118 CSR 2007 UN Ban Ki-Mun UN 12 4. マクロレベルおよびミクロレベルでの CSR CSR CSR CSR 4. 1 マクロレベル ( 社会全体 ) での取組み 4. 1. 1 韓国政府 CSR CSR CSR 2003 2006 2002 2006 2007 13 CSR CSR CSR 14 CSR CSR 4. 1. 2 社会全体 CSR CSR 15 CSR 2006 62 2008 44 19 74 CSR CSR CSR 76 68 45
34 2012 65 64CSR 60 CSR CSR 60 CSR CSR 16 CSR 72 60 80 CSR 10 44 17 24 22 24 68CSR CSR CSR 18 CSR 60 CSR 29 CSR CSR 82 CSR CSR SRI CSR CSR CSR CSR 4. 2 ミクロレベル ( 韓国企業 ) での取組み 4. 2. 1 個別企業の CSR 事例 サムスン電子 および 現代自動車 CSR CSR CSR Samsung Electronics 2002 2 1969 40 50 18 91 199 DRAM NAND 1 2 5 1 62 19 Choe. Gi-Seong2009 2010 Lee. Gun Hee 1998 2008 2010 3 Hyundai Motor1967 12 6 2 1998 46
CSR 2000 10 41 190 300 8 12 5,300 20 Chung. Mong- Gu CSR 2 CSR CSR CSR CSR CSR CSR CSR 20 CSR CSR NGO CSR CSR CSR 22 9 7.1 4 CSR CSR CSR SRI GRI 3 21 4. 2. 2 韓国企業の CSR の特徴 CSR CSR CSR 47
34 2012 表 1. サムスン電子および現代自動車の CSR 報告書の主要内容 2011 1 CSR 2000 2005 2006 2007 2008 2011 2010 2003 2010 2 2003 2008 2006 2009 3 UNGC 2009 10 EICC 2007 10 4 PwC 3 8687 8286 GRI G3.1 GRI G3.1 5 6 1217 2327 7 CSR 2009 CEO CSR 2008 8 9 issue 10 7.1 4 2435 5563 22 9 0.04 1.04 1.44 1.04 2010 11 2 12 4055 3050 2210 30 50 EPA CO2 13 5664 7481 NGO 14 6469 7073 IT SCEM,SCEP,SCCM 15 7075 6470 2009 JDP IQS 1 VDS 6 2009 3000 1900 2010 3400 2299 99 64 2009 77 2011 2010 JDP 2009 IQS 90 JDP 2009 7 VDS 3 48
CSR 表 2.CSR 関連委員会設置現況 CSR 45 40 11 24 4 1 85 52.9 47.1 12.9 28.2 4.7 1.2 100 전국경제인연합회2008 CSR GRIGlobal Reporting Initiative 22 CSR 3 23 2006 CSR 30 CSR 12 24 CSR CSR Fortune Global500 6 CSR 25 10 CSR 26 CSR CSR CSR CSR CEO CSR SDI KT 4. 2. 3 ステークホルダーへの対応 Post et al1999 1 primary 27 1 1 NGO 2 secondary 28 29 Post et al1999 CSR 49
34 2012 1 1 CSR 1997 CSR CSR CSR 1 CSR 1 CSR CSR 1 1 1 CSR CSR 2 CSR CSR CSR 10 CSR CSR CSR 1 1 CSR 2 2 NGO CSR NGO NGO 2000 2005 14 30 190 0.17302 0.13 31 2002 45 37 7 32 表 3. 社会貢献費用総支出規模推移 ( 単位 : 百万ウォン,%) 1996 1998 2000 2002 2004 2005 306,764 332,710 706,060 1,086,594 1,228,432 1,402,510 32.1 61.7 47 13.06 14.17 전국경제인연합회2006 50
CSR 2005 95 92 6028.8 90 33 CSR 1 2 1 CSR 2 34 17.5 52 38 38 34 66 66 60 CSR CSR CSR CSR CSR 35 CSR CSR CSR CSR CSR CSR 36 1960 GM 1990 NGO CSR NGO Social ScreenShareholder Activism/Shareholder Engagement SRI CSR 1990 51
34 2012 CSR CSR CSR EC ETUCUNICE CECOP BEUCWBCSD NGO CSR EU CSR CSR is the voluntary integration of environmental and social considerations into business operations, over and above legal requirements and contractual obligations.csr 37 CSR CSR CSR CSR 1 CSR 5. インプリケーション CSR CSR CSR 1 Freeman1984Post et al1999 CSR CSR CSR CSR CSR CSR CSR CSR 1 CSR CSR CSR CSR CSR CSR CSR CSR 1 CSR CSR 1974 1994 CSR CSR CSR 52
CSR CSR CSR CSR CSR CSR 1 CSR 2011 3 1 CSR 100 CSR 45 CSR 10 CSR 2007 2010 120 45 4 2007 2010 33 CSR 38 CSR CSR CSR CSR 注 12011 6 19 63 2Freeman1984Post,Lawrence and Weber 1999 Carroll. A. B and Buchholtz. 2003 3Freeman1984p.31. 4Freeman1984p.25. 5Post,Lawrence and Weber 1999p.7. 6Post,Lawrence and Weber 1999p.6061. 7Post,Lawrence and Weber 1999p.6264. 8Drucker, P. F1993192 9Freeman1988p.131132. 10고동수2006 11한겨레경제연구소20082527 12한겨레경제연구소20082527 132010 2007 8 3 8612 1 2 14한겨레경제연구소200830 15EAI200958 16EAI2007710 17 UAE 18EAI2009910 192011 202010 53
34 2012 21 900 2100 22GRI NGO CSR UNEP 2000 6 GRI 1 2002 2 2006 3 GRI 23한겨레경제연구소20084345 242010 10 12 25한겨레경제연구소20086264 6 POSCOSK KT 26Emerging Market Disclosure Project Korea Team 2010p.68. 10 Shinhan POSCOLG LG KTSKTHynix 27Post Lawrence and Weber 1999p.910. 28Post Lawrence and Weber 1999p.910. 29Steiner&Steiner2000, Carroll. A. B and Buchholtz 2003Mtichell and Agle and Wood1997 30전국경제인연합회20065 31전국경제인연합회20055 32전국경제인연합회20062 33전국경제인연합회20092 34KDI 경제정보센터200458 352004a3 362004b13 37European Multi-stakeholder Forum on CSR 2004 p.3. 38Center for Good Corporations 2011318 参考文献 2011 CSR 81 2 3757 2004aCSR 5 2004bCSR 5 2002 72 5 16 1974 2004CSR 2004 4 13 2009 CSR CSR 2004 1994 Business Survey Report Race to the Top: Attracting and Enabling Global Sustainable Business 2003 10 Carroll. A. B and Buchholtz. A. K. 2003Business & society: ethics and stakeholder management. 5 th Edition, Thomson. Drucker, P. F1993Concept of the Corporation. John Day Company. 2005 Emerging Market Disclosure Project Korea Team 2010 54
CSR Unlocking Investment Potential: ESG Disclosure in Korea Companies. April 2010. European Multistakeholder Forum on CSR 2004Final results & recommendation. 29 June 2004. Freeman, R. E1984Strategic Management: A Stakeholder Approach. Pitman. Freeman, R. E and Daniel R and Gilbert, Jr1988 Corporate Strategy and the Search for Ethics, 1/E. Prentice Hall. 1998 Post, J. E., and Lawrence, A. T. and Weber, J 1999 Business and society: corporate strategy, public policy, ethics, Mc-Graw Hill Irwin. Socially Investment Forum20082007 Report on Socially Responsible Investing Trends in the United States. [ ハングル主要参考文献 ( 日本語訳付 )] 고동수2006 기업의사회적책임CSR 산업연구원2006.3. 2006CSR 2006.3. 한겨레경제연구소2008 동아시아기업의지속가능경영한중일 Fortune Global 500 기업의 CSR 성과비교연구 Hangyore 2008 Fortune Global500 CSR 전국경제인연합회2005 우리기업의사회공헌현황과시사점FKI ISSUE PAPER 2005-15. 2005 FKI ISSUE PAPER 2005-15. 전국경제인연합회20062005 년기업및기업재단사회공헌실태조사결과보고자료. 20062005 전국경제인연합회2008 국내외 CSR 추진조직운영현황과시사점보고서 2008 CSR 전국경제인연합회2009 윤리경영현황및 CSR 추진실태결과통권제 152 호2009.10.30. 2009 CSR 152 2009.10.30. KDI 경제정보센터2004 기업및기업인에대한국민의식조사 KDI 2004 East Asia Institute2007 한국의 CSR 현황인식과실천EAI CSR 브리핑제 3 호2007.4.30 East Asia Institute2007 CSR EAI CSR 3 2007.4.30. East Asia Institute2009CSR 세계인식편차와한국 CSR 과제EAI CSR 브리핑제 4 호2009.11.25. East Asia Institute2009CSR CSR EAI CSR 4 2009.11.25. Center for Good Corporations20112011 년한국주요기업 10 대 CSR 이슈발표보도자료2011.3.1. Center for Good Corporations20112011 10 CSR 현대자동차2010The Road to Sustainability 현대자동차 2010 지속가능보고서 2010The Road to Sustainability 2010 삼성전자2011 삼성전자 2011 지속가능경영보고서 2011 2011 http://www.samsung.com/sec/aboutsamsung/file/ information/greport_2011.pdf 55