한국 제조기업의 기업 및 소비자 환경 혁신이 혁신성과에 미치는 영향: R&D 세액공제 혜택의 조절효과

The Impact of Corporate and Consumer Environmental Innovation on Innovation Performance in Korean Manufac-turing Firms: The Moderating Effect of Tax Incentives for R&D

Purpose - This study investigates the key factors that influence firm innovation performance, with a particular emphasis on the interaction between two types of environmental innovation and tax incentives for R&D. As sustainability becomes an increasingly critical strategic goal, understanding how policy tools like tax incentives interact with different forms of environmental innovation efforts is vital. Design/Methodology/Approach - Employing empirical analysis based on HCCP, this study examines the impact of both corporate environmental innovation and consumer environmental innovation on innovation performance. In addition, it explores the moderating effect of tax incentives for R&D on these relationships to determine whether government support amplifies the innovation outcomes of environmentally focused strategies. Findings - The results show that both corporate environmental innovation and consumer environmental innovation positively impact firm innovation performance. Additionally, the interaction between corporate environmental innovation and tax incentives for R&D further enhances innovation performance, suggesting that government support plays a crucial role in fostering sustainable innovation. However, the interaction between consumer environmental innovation and tax incentives for R&D was partially supported, suggesting that its effectiveness may vary depending on firm internal capabilities and market conditions. Research Implications - These findings suggest that firms should actively leverage tax incentives for R&D when pursuing environmental innovation to maximize innovation performance. Moreover, policymakers should consider additional measures to enhance the effectiveness of consumer environmental innovations.