2022 年 29 巻 p. 69-83
Although the number of companies implementing CSV activities has increased in recent years, many companies are facing issues in balancing social value and corporate value and in evaluating activities. In this study, we propose a new classification of CSV activities and a method for measuring the effect. We classify the effects of CSV activities directly on corporate management and the cases where other management strategies are taken at the same time and have an overall effect, and propose a classification method focusing on the co-creation process for activities. From the research results, it can be seen that there is a correlation between the evaluation items between the direct effect and the indirect effect, but no correlation between the two, and that co-development affects the creation of new products and the improvement of social evaluation.