학술논문
사회적기업의 자율경영공시 참여에 대한 연구
A Study on the Participation of Social Enterprises in the Voluntary Management Disclosure
A Study on the Participation of Social Enterprises in the Voluntary Management Disclosure
Document Type
Article
Author
Source
융합사회와 공공정책(구 공공정책과 국정관리) / The Journal of Public Policy and Governance. Nov 30, 2022 16(3):3
Subject
Language
Korean
ISSN
1976-7331
Abstract
본 연구는 자율경영공시에 참여하는 사회적기업의 특성을 분석하여 사회적기업의 질적 성숙을 위한 정책적 시사점을 도출하는데 목적이 있다. 구체적으로 제도주의 조직론의 관점에서 사회적기업이 유사한 유형 내에서 동형적 의사결정의 행태를 보이고, 전략적 관점에서 디커플링을 통한 자율경영공시 참여의 특성을 보이는지 실증 분석하였다. 사회적기업의 인증유형과 성과특성으로 나누어 분석한 결과, 사회적기업의 자율경영공시 참여는 연도별 증감보다는 동일 인증년도, 인증유형, 사회서비스유형, 지역 등 동일 유형에서 유사한 행태를 보였다. 또한 2016년 이후 인증을 받은 기업들의 참여가 증가하였다. 사회적기업의 성과 특성은 디커플링의 전략적 선택이 직접적으로 나타났다. 자율경영공시를 통해 사회적 성과 혹은 기업 본연의 목적을 나타낼 수 있는 경우에는 참여가 적극적인 반면 시급수준, 고용인원, 매출액 등이 낮은 경우에는 참여에 소극적이었다. 본 연구는 사회적기업의 세부 특성에 따른 자율경영공시제도의 참여 유인구조를 재설계할 필요가 있음을 확인하였다.
The purpose of this study is to derive policy implications for the qualitative maturity of social enterprises by analyzing the characteristics of social enterprises participating in the voluntary management disclosure. Specifically, it was empirically analyzed whether social enterprises show homomorphic decision-making behavior within similar types from the perspective of organizational institutionalism theory and whether they show the characteristics of participation in the voluntary management disclosure through decoupling from a strategic point of view. As a result of analyzing the certification type and performance characteristics of social enterprises, participation in the voluntary management disclosure of social enterprises showed similar behaviors in the same type such as the certification year, certification type, social service type, and region. In addition, the participation of certified social enterprises has increased since 2016. As for the performance characteristics of social enterprises, the strategic choice of decoupling appeared directly. Participation was active when social performance or the social enterprise's original purpose could be expressed through the voluntary management disclosure, while participation was passive when the hourly wage level, number of employees, and sales were low. This study confirmed that it is necessary to redesign the participation inducement structure of the voluntary management disclosure system according to the detailed characteristics of social enterprises.
The purpose of this study is to derive policy implications for the qualitative maturity of social enterprises by analyzing the characteristics of social enterprises participating in the voluntary management disclosure. Specifically, it was empirically analyzed whether social enterprises show homomorphic decision-making behavior within similar types from the perspective of organizational institutionalism theory and whether they show the characteristics of participation in the voluntary management disclosure through decoupling from a strategic point of view. As a result of analyzing the certification type and performance characteristics of social enterprises, participation in the voluntary management disclosure of social enterprises showed similar behaviors in the same type such as the certification year, certification type, social service type, and region. In addition, the participation of certified social enterprises has increased since 2016. As for the performance characteristics of social enterprises, the strategic choice of decoupling appeared directly. Participation was active when social performance or the social enterprise's original purpose could be expressed through the voluntary management disclosure, while participation was passive when the hourly wage level, number of employees, and sales were low. This study confirmed that it is necessary to redesign the participation inducement structure of the voluntary management disclosure system according to the detailed characteristics of social enterprises.