Correlation Analysis between Internal Control and CSR Activities Affecting Sustainability of SMEs :

A Case Study of EMS-introduced Enterprises in Hokkaido

Abstract

In order to find keys to perform CSR, EMS-introduced enterprises in Hokkaido were analyzed with questionnaires. The correlation between internal control and environmental management was observed except manufacturing and best practice companies. Excellent manufacturing companies revealed negative correlation between internal control and environmental performance. Also, strong negative correlation between environmental management and environmental performance for non-manufacturing business was observed. Three factors were presented to explain those differences in business categories. CSR performance is influenced by the power of internal control for these companies.