식료품 제조업에서 CSR 활동과 경영 효율성 분석

초록

Recent changes in population structure have also brought about changes in consumption patterns. This aims to study analyse whether food manufacturing companies conduct efficient management activities and examine the relationship between management efficiency and social responsibility activities. Fo r this purpose, DEA was employed, and its results were tested using correlation, difference, and regression analyses, to explore the relationship between corporate social responsibility (CSR) and management efficiency. A total of 25 efficient companies were identified under the BCC model and 16 under the CCR model. Regarding scale efficiency, 19 companies were efficient in terms of scale profitability, 19 under scale constancy, 5 under scale increase, and 7 under scale decrease. Additionally, the relationship between corporate CSR activities and management efficiency was not statistically significant. However, results confirmed that higher CSR activity score were associated with higher BCC.

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