日本におけるCSRレポート普及要因の検討(リベラルアーツと社会経済システム論:-知の海図を与え世界を語る基礎的用語としてのシステム概念の検討-)

抄録

The purpose of this study is to find reasons why more companies in Japan have issued Sustainability reports than in any other countries. First, ideas of existing studies are examined to find out if the recent trend that many companies have issued Sustainability reports have reflected the spread of Corporate Social Responsibility (CSR) management. Second, based on the idea of The New Institutionalism in Organizational Analysis, the assumptions about what led many companies to issue Sustainability reports are made. Third, to find the factors causing companies to issue these reports, those assumptions are verified. This study indicates that companies have issued the reports only because other companies have and society expects them to as well. Also, CSR management has not been established in Japan. In the end, other research questions are suggested in order to strengthen the soundness of this study.