Abstract
To accomplish the sustainable development goals（ SDGs）, corporations are required to
consider not only present but also future generations’ well-beings. This article applies
communitarian perspective to explain that corporations have responsibilities to their
future generations because they are the member of transgenerational communities.
Applied this logic, this article proposes three responsibilities to their futures： Disclosure
and recording information, responsibilities to natural environment, and contributing to
the development of communities. This article is concluded by discussing theoretical
and practical implications, and limitations.
