21세기 급격한 경영환경의 변화에 직면하고 있는 기업들에 있어서 CSR 수행은 이제 조직 내에 배태된 (embedded) 문화로 접근하여야 할 필요성이 있다는 점이 제기되고 있다. 이에 본 연구는 CSR(Corporate Social Responsibility)을 조직 문화적 관점에서 접근하기 위하여 해당 두 개념을 연결, 통합하는 새로운 개념인 ‘CSR지향성‘을 연구개념을 제안하고 그 측정 척도개발을 시도하였다. 이를 위하여 선행연구들에서 해당 두 개념과 구성차원들을 확인하였고, 기업경영 현장으로부터 조직문화로서 CSR 즉, ‘CSR 지향성`의 정의를 파악함과 동시에 그 구성차원 또한 확인하여 내용타당성을 확보하였다. 그리고 그에 대한 비교, 검토를 통해 새로운 ‘CSR지향성`의 개념적 정의를 도출하는 것과 함께 그를 구성하는 10개의 구성차원이 파악되었다. 이어서 그 10개의 구성차원을 설명할 수 있는 115개의 문항이 개발되어 데이터 수집이 이루어졌고 반복된 척도 정제 절차를 거쳐 ‘CSR 지향성`을 적절히 측정할 수 있는 44개의 척도가 최종적으로 개발되었으며, 이는 계량심리학적 속성분석을 통해 타당성과 신뢰성을 지닌 척도임이 입증되었다. 본 연구의 이 같은 개념의 제시와 척도개발은, 향후 보다 성공적인 CSR 수행을 위한 연구의 기초가 될 것이며 기업들에 있어서 효과성 있는 CSR 실천의 지침이 될 수 있으리라 기대한다.

The radical changes in the managerial environment have requested modern organizations to treat the CSR as embedded organizational culture in their implementations of CSR. They have also indicated that doing so would be effective and efficient ways to address the whole issues of CSR. To this regard, the current study attempted to integrate the concepts of CSR and company`s orientation to provide the new research construct(i.e., CSR Orientation). The current study reasoned that there are several overall aspect in CSR and company`s orientation; therefore, it seems to be much more reasonable to have a succinct and parsimony construct per se. In order to identify the construct of CSR orientation, it was necessary to cleary understand the meanings of CSR and organizational culture. To this respect, extensive reviews of extant literature were implemented and specifically, several academic databases(e.g., EBSCO, RISS, KISS etc) were examined and reviewed. In so doing, tentative definition and structures of CSR orientation were proposed; but it has to be subject to be justified. Field interviews, therefore were employed to reflect the ideas and thoughts on CSR orientation from the perspectives of practitioners. In a practice of expert interview, especially, the content validity for CSR orientation was assessed. Above mentioned procedures make possible to identity and suggest the definition and measures of CSR orientation. While the measures of CSR orientation were developed by above mentioned procedure, the current study fully adapt the process for developing the scale proposed by Churchill(1979). Having a concrete definition and identifying the sub-constructs, in fact, fully followed the Churchill`s proposition. In relation to the scale development, 10 sub-constructs and 126 measures of CSR orientation were initially developed; and examples of the constructs(and the numbers of developed measures) were rational(12), economic(10), employee(12), customers(14), social(15), environmental(12), orientation(12), structure(10), system(12) and competency(17). A total of 356 data collected from the employees at the big-sized companies located in Seoul were analyzed by SPSS and LISREL to implement such analyses as correlational analysis, reliability test, exploratory factor analysis, and confirmatory factor analysis. In order to purify and validate the data set, the data collected were randomly divided into two; one is for the data purification and another is for the data verification. The analyses for the 1st data set(n=184) showed that 44 items with 10 sub-construct were retained after several reiterative purification processes. Such psychometric properties as composite reliability, convergent validity, and discriminant validity were also assessed and the results showed that all appear to be reliable and valid. In order to confirm the proposed structure, the 2nd data set(n=172) was also empirically examined. In addition to assess the similar psychometric properties, nomological validity was examined by using this data set. Specifically the relationship between perceived performance and CSR orientation were examined. The results for the nomological validity testing showed that CSR orientation is significantly related with perceived performance so that a certain nomological network is formed. By conceptualizing and developing the measure for CSR orientation, the current study could shed some lights on several implications. Firstly, as indicated earlier, the current study provided the good foundation to consider the CSR as a key organizational culture. Secondly, it give some guidelines to the organizations as to which types of works should be done for being more socially responsible. As the other studies, the current study also appears to have research limitations and further studies are expected to address them. The current study assessed the CSR orientation only from the organizational perspective so that it would be necessary to assess CSR orientation from customer, society, and government. Although the current study examined the nomological validity by assessing the correlation between perceived performance and CSR orientation, it is still a limited approach to fully utilized the developed measures. Therefore, it would be considered to assess the such real data as sales and ROI.