提言
CSRとCSVを併用する「SDGs経営」
2020 年 50 巻 2 号 p. 391-402
詳細
2020 年 50 巻 2 号 p. 391-402
“Sustainable Development Goals” （SDGs） are important elements in considering sustainability. The SDGs are “mainstreamed” by investment, trading, government and public demand. The SDGs expect innovation based on the corporate ability of companies, and companies can use them for the CSV （Creating Shared Value） strategy advocated by Michael Porter and Mark Kramer. It is necessary to establish a system of sustainability management. To organize the system, ISO26000 issued in 2010, which comprehensively defines social responsibility, becomes a “compass” and is mutually complementary with CSV. However, the previous research on the relationship between ISO26000 and CSV is limited. Therefore, this paper reviews social responsibility using ISO26000 as a compass, and the comparison with CSV. This makes it clear that ISO26000 comprehensively covers social responsibility and includes many elements that lead to CSV and indicates that the competitive strategy of combining ISO26000 and CSV is important.
JEL Classification:M2
