본 연구에서 기업 규모와 CSR과는 상관관계가 있을 것이라고 예측하고 통제변수로 사용하였으며, 총자산의 로그값을 사용하여 측정하였다.
This study predicted that there would be a correlation between corporate size and CSR and was used as a control variable and was measured using the logarithm of total assets.