Abstract
This research clarified the relationship between CSR communication and changes in CSR company activities by administering questionnaires to employees who understand their company's CSR activities. It also clarified the content of CSR communication that employees consider important and their reasons for recommending procedural just CSR communication. Analyses demonstrated that CSR companies are more aware of the impact of CSR activities and communication on corporate valuation than before. This is especially true for listed companies who more strongly recognize this and actively work on it. Furthermore, CSR companies use CSR communication to respond to the expectations and requests of stakeholders with respect to CSR activities. The content of CSR communication that employees consider important varies depending on the characteristics of the CSR activities. Finally, employees recommend procedural just CSR communication because it avoids risk and benefits stakeholders.
