ステークホルダーから見た企業評価の新展関 : ベストプラクティス企業の条件と課題(自由論題)

抄録

Since some companies caused a scandalous affair recently, it has become more important for enterprises to evaluate their management results in the view of not only customers but also stockholders, employees and environment, etc. Up to the present, these evaluations have been discussed separately like financial analysis and customer satisfaction indices. In this paper, we surveyed economic, ethical and social performance for 10 well-known, best practice companies in Japan based on the questionnaire to their customers, employees, stockholder analysts and communities in May 2002. We firstly proposed concrete questionnaire items as a stakeholder management index in the 21 Century(SMIX21). Secondly, we confirmed an overall and individual performance of these companies, and requirements and problems of a best practice company. Thirdly, it was recognized that some questionnaire items correlated closely with a current total stock price, earnings per share(EPS) or return on equity(ROE). Finally, we made it clear that there were some evaluation gaps among these stakeholders.