農業法人の経営理念から見た共通価値の創造に対する意識と特徴

抄録

This paper explores the extent to which Creating Shared Value (CSV) perspectives are incorporated into the management principles of agricultural corporations. The analysis revealed that, among CSV indicators, many corporations prioritize statements addressing external society, whereas the environment and internal society are less frequently included. Additionally, it was identified that the three categories of CSV indicators—external society, environment, and internal society—correlate with variations in farming types, approaches to management information disclosure, and job-opening descriptions. These findings highlight the diverse ways agricultural corporations integrate CSV principles, shaped by their operational and disclosure strategies.