Merit rating is an important informational source for corporate personnel management. However, its reliability is often questioned because of the existence of rating biases, such as leniency tendency, centralization tendency, and halo eﬀect.
In this paper, an entropy model was constructed to address the rating bias induced by the replicating centralization tendency by introducing a ʻcentralization tendency parameterʼ to the rating behavior model of Yamashita （2018）. This entailed setting simple numerical examples as membership values with ﬁve grades, incorporating them into the proposed entropy model, and analyzing the validity and eﬀectiveness of the model.
The purpose of this paper is to identify the attributes that cause Japanese corporations to tackle SDGs beginning in the initial stage. The sample is based on a cross section of data from 1,080 Japanese corporations in 2016. A logit regression model is employed. The dependent variable is whether the ﬁrm tackles SDGs beginning in the initial stage. The results show that there are signiﬁcant and positive correlations between whether a ﬁrm tackles SDGs and the presence of overseas subsidiaries, whether a ﬁrm tackles SDS and the usage of GRI guidelines, and whether a firm tackles SDGs and the presence of cooperation with an NPO/NGO. In terms of ethics policies and norms, it takes time for signiﬁcant and positive correlations to emerge regarding whether a ﬁrm tackles SDGs and the presence of ethics policies and norms. Firm size and proﬁtability are also shown to aﬀect whether the ﬁrm tackles SDGs.
This study extends our understanding of factors promoting corporate social
responsibility （CSR） in small and medium-sized enterprises （SMEs）. Specifically, this
study adopted the idea of institutional pressure drawn from the institutional theory
（DiMaggio & Powell, 1983） as a source of CSR diffusion and analyzed why CSR was
not substantially spread in the context of SMEs comparing to those of large companies.
The present research concluded that the mimetic isomorphism was an only institutional
pressure that fostered CSR in SMEs while coercive and normative isomorphism, in
addition to mimetic isomorphism, were found in the contexts of large companies. This
study also explores the factors promoting SME CSR and presents some propositions
that social identity and vicarious learning in managers’ network promote CSR in SMEs.
In this study, I argue that business ethics contribute to making employeesʼ work more meaningful. In Japan, employees currently face two environmental inﬂuences： organizational practices related to business ethics and political practices aimed toward workstyle reform. Even though these practices are conducted conscientiously, a focus
on the human perspective is also necessary to build trust between companies and employees. Reviewing previous studies, I distinguish “meaningful work” from job satisfaction and focus on three factors of meaningful work： a workplaceʼs ethical climate, the individualʼs ethical orientation, and the individualʼs perception of his/her own work. I then conducted an empirical research questionnaire survey via the internet.
I obtained 2,060 valid responses from Japanese employees and analyzed the data using multiple regression analysis. The results show that meaningful work is inﬂuenced by intrinsic factors, such as an individualʼs ethical orientation and perception of his/her own work, in contrast to job satisfaction, which is inﬂuenced by extrinsic factors such
as the workplaceʼs ethical climate.
Modern Japanese listed company executive is required to deal with the following
three points at the same time. The first point is the response to corporate governance.
The second point is the response to ESG management that investors require as ESG
investments. The third point is the response to the “Sustainable Development Goals：
SDGs” that should be achieved by 2030. It is a study of how the company executives
should govern the company to respond to these three demands in a sustainable society.
Understanding the essence of the concept of governance, it is multifaceted research
from the viewpoint of corporate philosophy and corporate culture with subjects of
Hitachi's corporate reform case as a theme.
The purpose of this research is to examine the evaluations and issues related to
integrated reports from the perspectives of employees and individual shareholders. A
questionnaire was administered to employees and individual shareholders of companies
issuing integrated reports and the following factors were found. First, the most
important factor when employees evaluate their integrated reports is the evaluation
from outside the company. Second, the usefulness of the information disclosed in an
integrated report is an important factor for evaluating the significance of the integrated
report. Individual shareholders are looking for information evaluating management
from a mid-to-long term perspective in the integrated report and are expecting
sufficient information on management vision and dividends. These results show that it
is necessary for companies to understand the factors that increase the evaluation and
usefulness of integrated reports and continually improve them.
The notion of integrity, one of the central concepts in business ethics, has been
perceived as a virtue of character and recognized as an essential quality that manager
and leader should hold. Every time corporate scandals and corporate unethical behavior
come into the open, we repeatedly hear the word. However, despite the common
sense that integrity is important, there is no common definition or understanding
because of its ambiguity. In this paper, as a first step of understanding of integrity, I
will roughly describe the outline of integrity. In that work, I will classify the previous
studies on integrity into broad sense and narrow sense and then try to give integrated
interpretation of integrity.
This paper conducted a comparative analysis about the falsification scandal uncovered
at the nuclear department of the Tokyo Electric Power Company（TEPCO）in the
2000s and the insufficient tsunami risk assumption prior to the Fukushima nuclear
accident which occurred in 2011 from a behavioral ethics standpoint. For the
information source, I used the external lawyer investigation reports of the falsification
scandal and the official investigation reports of the Fukushima nuclear accident. This
paper also used the testimonies of the government investigation committee on the
Fukushima nuclear accident which were publicly disclosed in 2014. As a result of the
analysis, the common factors for the falsification scandal and the insufficient tsunami
risk assumption were egocentric bias, loss framing, and moral licensing. In order to
prevent unethical behavior and risk neglect, I made two recommendations based on the
previous researches of behavioral ethics.
The purpose of this paper is to understand business ethics through a Corporate Social
Responsibility（ CSR） of electric equipment manufacturers in the nuclear power industry
before and after the Great East Japan Earthquake and using text mining analysis. We
critically review previous research on the definition of CSR, and on strategic corporate
social responsibility （CSR） and creating shared value by Porter and Kramer （2006,
2011）, and find that these studies were based on theoretical normativism （Clegg,
2007）. There are certain difficulties in describing and analyzing practices derived from
the a priori norms established by environmental business ventures. For this theoretical
problem, we use text mining analysis to examine the practice of corporate business
ethics. Consequently, we find pathdependence in corporate behavior.
To accomplish the sustainable development goals（ SDGs）, corporations are required to
consider not only present but also future generations’ well-beings. This article applies
communitarian perspective to explain that corporations have responsibilities to their
future generations because they are the member of transgenerational communities.
Applied this logic, this article proposes three responsibilities to their futures： Disclosure
and recording information, responsibilities to natural environment, and contributing to
the development of communities. This article is concluded by discussing theoretical
and practical implications, and limitations.
The purpose of this research is to show a theoretical perspective to analyze ethical
practices of social enterprises, focusing on differences from business ethics.
Business ethics research has analyzed management ethics from the relationship between
society and companies. Social enterprises need to destroy and rebuild relationships
that create social problems. Social enterprise research has not been able to analyze
the ethical of social enterprise practices to destroy and rebuild social relations. In the
view of business ethics research, the practice of social enterprises that destroy social
relationships is analyzed unethically. This study focuses on the ethical practice that
resists power relations, from the disturbing repetition that Butler claims. This research
presents a theoretical perspective to analyze the ethical practices of social enterprises
that make social innovation by disturbing relationships that create social problems.
In this research, we conducted a survey on changes in human resource management
at multiple hospitals representative from the industry as an example of rationalization
reform in highly regulated industry in the DPC system at hospitals. As a result of the
survey, it was confirmed that the DPC system（ management rationalization） influenced
changes in human resources management. In addition, the process of change was to
support the claim of de-institutionalization in institutional sociology- institutional theory.
When Immanuel Kant is referred to in the context of business ethics, the categorical
imperative is treated mainly. But he also argued for the importance of cosmopolitanism
in an essay entitled “Toward Perpetual Peace.” In this text, I will show that the
cosmopolitanism is associated with business ethics. First, I examine a concept called the
cosmopolitanism in terms of the thought history. Second, the Kantian cosmopolitanism
is introduced and the importance of the concept “publicity” is considered. Then, I take
notice of the space where the reason is used officially. As a result, I release the concept
“publicity” from the political philosophy and apply it to the business ethics.
This paper explores the problem about CSR Management in Chinese Companies by
focusing on the case study of State Grid Corporation of China（SGCC）. The purpose
of this paper is to illustrate SGCC's understanding of CSR and how they operate CSR
in their business. This paper also grasps CSR Management in SGCC and figures out
the limitation of the CSR Penetration Project through a semi-structured interview. In
conclusion, the outcomes of CSR Penetration Project highly depend on the specific
project manager, the experience from the project may be difficult to be applied to
Triple Bottom Line （TBL） approach of Novo Nordisk, Danish pharmaceutical company, pursues to be responsible financially, socially and environmentally, and its performances are highly appreciated. The approach of Novo Nordisk is along with its core principles, Novo Nordisk Way, and considered to be originated from Scandinavian stakeholder theory, affected by Elkington’s works or Creating Shared Value（CSV） proposed by Porter and Kramer. In other words, Novo Nordisk puts more priorities on considering the interests of multiple stakeholders for being responsible to them. The company also prioritizes the cooperative strategic relations with stakeholders, because of the company believes that it would be significant to be sustainable for the company, society and environment, based on the past experiences.
Along with the current movement, such as UN SDGs, pharmaceutical companies in Japan are also required to create long-term sustainable values. As learning from Novo Nordisk for them, the author proposes two subjects as below would be highlighted.
－ Integrated activities to solve socially or environmentally issues with corporate strategies based on corporate principles
－ Reconciliation of the conflict among multiple stakeholders
Since the word “Integrity” appeared in the APEC Principles for Voluntary Codes of
Business Ethics in the Biopharmaceutical Sector in 2011, it is getting popular in the
pharmaceutical industry. On the other hand, there has been a trend on “Transparency”
concept in the pharmaceutical sector since 2010 when the U.S. developed the so-called
“Physicians payment sunshine law”.
This study aims to assess（1）the history of the “Integrity” concept established in the
pharmaceutical sector,（2）the relationship between “Integrity” and “Transparency”
concepts, and（3）challenges of the transparency initiative in Japan.