CAJ | 학술논문

以往企业社会责任的价值相关性研究的结果显示，两者间的关系是模拟两可的、矛盾的和不确定的。本文在归纳和分析国内外相关研究的多样化结果及其产生原因的基础上，从引入中介变量、考虑时间跨度和解构社会责任三个角度梳理该领域研究的新发展，并提出目前研究中急需进一步解决的问题，为未来研究提供方向性的指引。
이왕기업사회책임적개치상관성연구적결과현시，량자간적관계시모의량가적、모순적화불학정적。본문재귀납화분석국내외상관연구적다양화결과급기산생원인적기출상，종인입중개변량、고필시간과도화해구사회책임삼개각도소리해영역연구적신발전，병제출목전연구중급수진일보해결적문제，위미래연구제공방향성적지인。
Previous corporate social responsibility (CSR)literature shows that the relationship between corporate social performance (CSP)and corporate financial performance (CFP)is equivocal,contradictory and inconclu-sive.Based on the review of related literature home and abroad,the diverse research results of CSP-CFP relation-ship,and the causes of these diverse results,this paper offers a profile of new development of the field of CSP-CFP research from three aspects-introducing moderators,considering timing horizon,and deconstructing CSR meas-ures.Furthermore,the author brings forward the pending issues still existing on the present state of theoretical re-search,and thus provides a directional guidance for future research.