Abstract

This study aimed to clarify the effects of operating efficiency and marketing activities on CSR performance of fashion corporate. This study collected a sample of total 223 companies that can obtain the corresponding data among fashion manufacturing companies listed on KOSPI. The data of the financial statements reported from 2011 to 2019 were analyzed. Correlation analysis and multiple regression analysis were conducted. The first result showed that the operational efficiency of fashion corporate had a positive effect on their CSR activity. Second, as a marketing activity for external stakeholders, advertising expenses had a positive effect on CSR activities, but entertainment expenses had a significant negative effect. Third, as a marketing activity for internal stakeholders, welfare benefits had a significant positive effect on CSR activities, but education and training expenses had no significant effect. Operational efficiency and internal and external marketing activities were identified as determinants of CSR activities of fashion companies. Strategic CSR activities should be considered in relation to another marketing activities for management performance.

Keywords

• CSR
• Fashion Corporate
• Operating Efficiency
• Marketing Activity

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