Abstract
The European Commission enacted the instructions for harmonizing the EU in 1968 and began to harmonize a management system within the area. Further, the European company law (SE law) was enacted in 2001, and the corporate system of affiliating each country to the EU was unified. This embedded similarity gave autonomy to the management system of each country affiliated to the EU. The basis of creation of the original management system was the level of the company. The European Commission completed the management system in a series of processes on the basis of diversity, which respects the freedom of the management activities of a company to the highest degree. Furthermore, while management freedom was embedded in the management system of the EU, it expected to create an organization that comprises corporate governance, social responsibility of a company, internal control, and crisis management, and if possible, a company trusted by the society, which enables sustainable development unique to the company. The integration of the management systems in the EU became a nucleus in principle and was infiltrated by the signatory from the EU and the enterprise. First, a method was developed to harmonize and standardize an existing management system at the EU level. Next, the management systems were developed such that they could be integrated with the management systems of regions at the signatory and EU levels. Finally, the management system of an original enterprise developed using corporate governance standards such as entering into an MOU during amalgamation, and corporate governance was reformed at the corporate level. Because the enterprise aimed at profit making, the management system was created assuming the competitive strength of the company, an intangible value associated with the company. In order to gain the trust of the society, the appropriate action to be taken in the case of corporate misconduct was clarified at a conference; during this conference, an MOU and the necessary terms and conditions were agreed upon by devising a system in which stakeholders can participate positively.
