抄録
The purpose of this paper is to identify the attributes that cause Japanese corporations to tackle SDGs beginning in the initial stage. The sample is based on a cross section of data from 1,080 Japanese corporations in 2016. A logit regression model is employed. The dependent variable is whether the firm tackles SDGs beginning in the initial stage. The results show that there are significant and positive correlations between whether a firm tackles SDGs and the presence of overseas subsidiaries, whether a firm tackles SDS and the usage of GRI guidelines, and whether a firm tackles SDGs and the presence of cooperation with an NPO/NGO. In terms of ethics policies and norms, it takes time for significant and positive correlations to emerge regarding whether a firm tackles SDGs and the presence of ethics policies and norms. Firm size and profitability are also shown to affect whether the firm tackles SDGs.
