초록

본 논문은 ‘기업의 사회적 책임’을 분석한 글이다. 기업의 사회적 책임이란 기업의 이윤을 사회에 환원하고 공익사업에 적극적으로 참여하는 것으로 인식되어 있다. 즉, 주로 기업이 경제적, 환경적, 윤리적 책임을 다함으로써 기업의 지속가능한 성장을 유도하는 것이다. 따라서 기업들은 사회적 책임을 수행하는 데 들어가는 비용을 투자로 인식하고, 이는기업의 경쟁력 강화로 이어질 가능성이 크다. 그러나 중요한 문제는 이러한 명시적인 사회 환원 및 공익활동이 진정한 기업의 사회적 책임인가 하는 것이다. 기업의 사회적 책임은 단순히 자선 차원의 문제가 아니라 기업 자신의 이익을 제고하기 위한 것이라고 할 수있다. 이처럼 사회적 책임을 강조하는 배경에는 이해관계자들과 단기적 거래관계가 아닌장기적인 가치 중심의 관계를 추구하는 기업의 전략이 내재되어 있다고 할 수 있다. 국제노동기구, OECD 그리고 유럽연합은 초국적기업들의 기업활동 책임에 대한 규범을 만들려는 노력을 하고 있다. 이러한 세계적 차원의 사회적 책임에 대한 논의는 단지 기업들의자율적 책임으로만 그치지는 않을 것이다. 즉, 유럽연합의 기업의 사회적 책임은 자율적규제이든 강제적 규제이든 기업이 따르지 않을 수 없다는 데 있고, 이를 하청업체에 강압적으로 적용한다는 것이다. ILO와 유럽연합의 등 세계적 차원의 사회적 책임의 확대적용은 초국적기업들이 하청업체를 압박하는 또 다른 무역장벽으로 변환될 가능성도 있다는사실을 간과해서는 안 된다.

키워드

Corporate Social Responsibility(CSR), Respiro project, International Labor Organization(ILO), Trade barrier, International Organization for Standardization(ISO)

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