In the capitalist market economy savings, which seek capital gain and dividend, are channeled to business enterprises, which need financial resources for business creation and expansion. Capital markets play a key role in this circulation of financial resources. Investor's decision depends on the information that is publicly available and it is theoretically assumed that business enterprises publicly disclose full and complete information of their present and future value. In actuality, however, the financial disclosure is not always full and complete. It might intentionally hide information implying risk for investors. When ENRON boasted "tremendous opportunities for growth" in the 2000 annual report, it was already known to the insiders that their overseas ventures in the U.K., Azurix project and the Dabhol power plant in India had caused the corporation an enormous loss.

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In recent years, Corporate Social Responsibility ("CSR") has increasingly become an important issue around the world. However in Japan, corporate law does not include an article related to social responsibility but only defines the basic framework of corporate governance. This leaves most Japanese companies to fulfill such responsibility by setting up individual compliance programs based on their business ethics. But because each management has framed different definitions on business ethics, corporate scandals are still on the increase. Although corporate law does not cover the social responsibility issue, Article 644 of the Civil Code in Japan (the "Zenkanchui-gimu") requires directors and executive officers to perform their duty of care. So when a company misconducts their business by overlooking CSR, its directors and executive officers may receive legal sanctions for the violation of Zenkanchui-gimu. To avoid such a case, auditors should closely check the process of directors' business judgments even though the corporate law does not require it. The current trend of CSR, combined with corporate governance, will support management in carrying out their business based on business philosophy and eventually help their business to survive. In other word, CSR reinforces the defect of the corporatelaw.

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This report studies corporate social responsibility (CSR) in terms of accountability to consumers/customers. Corporations accept accountability for their products and services to their consumers/customers. The report examined how the business enterprises fulfilled it by investigating and analyzing apology advertisements regarding the safety and recall of their products as well as accidents and their misconducts appeared on Nikkei Newspaper in FY2003 and shed light on the actual situation. The result shows that the way of handling the matter differs from industry to industry and there is a wide disparity of approach among the industry segments. Food industry responds to the issue earnestly. Financial and consumer-electronics industries provide information within limited scope. There is almost no apology advertisements in the automotive industry because the law stipulates vehicle recall system, however they provide recall information in detail in their homepage. Pharmaceutical and cosmetics industries report recall to their respective supervisory authorities and offer little or no information to the consumers.

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Why was the corporation established? What purpose does corporation serve? Why did the corporation collapse? Usually a corporation's life span is 30 years. The corporation must continue running. Consequently TQC was invented by Japanese technical excellence. But now the corporation will practice a new method called TEC, and the corporation's identity is in the pursuit of Bu-Shi-Do's aesthetic value portraying Japanese Ethics. Bu-Shi-Do's philosophy is good for people to live their life by. BuShi-Do means literally Military-Knight-Ways. The ways which fighting nobles should observe in their daily life as well as in their vocation.

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This paper analyzes the basis of management. The modern management theories naturally have the assumption of the modern thinking framework, the <end-mean> framework. From the point of view that European civilization is one of diverse civilizations in human history, I study the validity of the <end-mean> framework, and another framework overcoming modernity. This study's fundamental perspective is a theory of <being>. I suggest a theory of management philosophy different from the mainstream management philosophy, on the basis of a state that arises from peculiarly mixing the essentia (the what is it) and the existentia (the that it is) , or Sollen and Sein. This management philosophy based on a theory of <being = physis> is called 'management as phronesis'. Management as phronesis absorbs some fruits of a theory of Hermeneutik, a theory of Rhetoric, and a theory of reflective equilibrium.

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In order to make effective the Corporate Auditor Auditing, it is necessary to aim at making the climate and producing the system by which the improvement of the Corporate Auditor Auditing continues in the long term. The following are concrete proposals for realizing; 1. Constructing the System which assigns a well-qualified Corporate Auditor. 2. Constructing the data base of the Board of Corporate Auditors. 3. Constructing the governance organization of the Board of Corporate Auditors.

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This paper consists of the following main points: 1. The situation of morals, ethics, organizational climate and observing laws in Japan comparing to Europe and USA with writer's remarks: 2. The necessity of practicing CSR(Corporate Social Responsibility) with the base of Business Ethics as a corporate strategy for companies in Japan: 3. The strengthening of Corporate Governance by the amendments to Commercial Laws in Japan: -Strengthening the function of the audit by Corporate Auditor; -The explanation of the newly introduced company system called "Company with Committees"; -The comparison and evaluation of the current audit system by Corporate Auditor and the new audit system by Audit Committee; 4. The good scheme of the advanced "All Direction Audit by Corporate Auditor"(ADA) : -The necessity of growing up the nature and capability of Corporate Auditors and their audit levels; -Higher levels of Corporate Governance and Corporate Management could be realized by executing ADA appropriately;

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Corporate social responsibility, corporate social responsiveness and corporate social rectitude have been the main topics of Business and Society since 1960s. In these CSR approaches, the relationship of business and society had been mainly considered as separated and confronted (Business to Society) and this kind of perspective could not give a solution to the conflicts between corporations and their stakeholders. This paper argues that the perspective change from "Business to Society" to "Business in Society" is essential when major corporations want to reach the goal of mutual sustainable development for business and society in global economy. While leading corporations are evaluated by triple bottom lines (financial, environmental and social performances) nowadays, it is definitely important to play as a good corporate citizen, not only profitable but also socially responsible.

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This issue is a specificated management achievement accounting study which should be eliminated according to business ethics studies. And also this should be a critical study about CSR accounting which should be argued pararelled with studies about dynamic and non descreate measurability schemes of management accounting models. CSR accounting should have origines of remarkable and specificated demands of stakeholders' estimate values about organizational and institutional reforming dynamics according to net presented organizational categorical values towards corruption, unfairness and unjustice which cause organization cause losts. This CSR accounting views should be estimated to have difficulties as measurabiliy of capitalizations. This issue should be stood as viewpoints of breakthrough about marginalities for business administration studies, and also be stood as some inspiracies to approval study for accounting studies.

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It was said that non-life insurance business has been protected by the governmental system for a long time, but the execution of new insurance business law in 1996 made it a competitive society including deregulations, liberalization, fair business management, and protection of the insured. Also, so-called "Japanese Big Bang" by the financial system reorganization led to free, fair and global market. Until then, the business structure is that all the non-life insurance companies from major companies to small and middle scale companies deal with the same insurance lineup, and was just similar to each other, but after the execution of the new insurance business law, each non-life insurance companies came to show the identity making the use of own firm's characteristics and strength. I examined the management principles on the 24 members of Japan Non-life Insurance Association by "Disclosure" magazine and Internet websites in which business ethics of damage insurance companies seen from the management principles are publicly announced.

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Since 1993, large Japanese companies have been required to have at least one Outside Corporate Auditor ("OCA") under the Commercial Code of Japan. From 1 May 2005, large companies must have a minimum of three auditors, with each serving a four-year term, of which at least half of them must be OCA. However for companies whose fiscal year end in March (i.e. majority of Japanese large companies), the new rule will only be applicable from June 2006. To appoint an OCA, it is important to select the right people who possess both quality and qualification to understand the principle of corporate auditing and also agrees with the company's business philosophy. Conventional path of choosing someone just for formality should strictly be avoided; otherwise auditing would never properly function and will damage the trust and reliability of the company.

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I would like to translate Japanese foundmental ideologue WA concern with CSR. Recently, according to IT&Grobale society including business praiority, a young professor of Canadian University has making a new unique word 『Panopticism』. I have considering an idea into meaning of Panopticism that has expected to ritein complete information to thier all companies corporate accounting. However, we have never expected to keep thier business moral and ethic by the rule only of Panopticism. Becouse there are very important matter that we could have rather took advantege the rule of CSR only together with Japanese style 「WA」 ideology , haveing the business moral & ethics.

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If business conduct guideline is written on papers, its contents are physically limited. And the chances of the education on business ethics are actually limited. Therefore, the constant communication on the job site is important for fixing business ethics as the corporate culture. For this purpose, the communication ability among both executives and employees is required. In this paper, the communication for realizing business ethics, for instance the communication to understand the necessity of business ethics and to persuade to obey it, is discussed making avail of internet environment too.

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The Hua Klaw Poh Teck Tung Foundation is the biggest Chinese charitable organization in Thailand. Today, it is funded through donations by Chaozhou Chinese. The Hua Klaw Poh Teck Tung Foundation has grown dynamically from the change of history in Thailand. It has also developed a strong network of medical facilities and social services in local community and improved public health care. In 1991 , The Hua Klaw Poh Teck Tung Foundation also started a Poh Teck Tung Foundation University Project with its firm policy being to expand its educational scope to develop human resources at the university level. This project coincided with the foundations 80 th anniversary. In 1992, King Rama IX graciously granted the auspicious name Huachiew Chalermprakiet University which is highly meaningful to the overseas Chinese who sought refuge from his majesty in the past. In fact, the university has received generous royal attention from the Chakri Dynasty ever since its establishment. This has resulted in the establishment of the graduate school in Social Welfare Project Management, MSW in 1992 and also Business Administration, MBA in 1997 at Huachiew Chalermprakiet University. It is clear that donations by Chaozhou Chinese are playing a significant role to develop excellent Thai-Chinese resources at the graduate school level and as an establishment of strong Thai-Chinese relations in the 21 th century.

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After bubble economy of Japan many Japanese companies struggle in recession , the big reason of it is they don't have their own management philosophy. Their own management philosophy is [top management beruf=fate]. When they have beruf and manage their social mission in their business they will be succeed, I analyzed it using about 450 companies. As a conclusion Japanese companies have to be the sincere enterprise that have their traditional culture and history ,after that they will be respect in the world surely.

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This paper introduces the issue of Social Responsible Investment (SRI). SRI is investment that reflects investors' value judgments. SRI investors pursue effectively not only long term earnings but also public interests. Motivated by social justice they reject "sin stock" from unethical business practices such as environmental pollution, sweatshop, discrimination in treatment, and other forms of injustice. This paper analyzes three aspects of SRI. First, how SRI can follow investors' religious, moral, political beliefs and gain a just income. Second, in what way SRI can reform social abuses and internalize economic externality. Third, it presents how SRI can utilize money more than other investing ways. These different aspects are not always simultaneously realized because justice does not always pay off economically. The paper finally considers how these three aspects have been related until now and looks toward the future.

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This paper suggests a duality of reverse logistics in 'Circulation-Oriented SCM'. The duality means that 'Circulation-Oriented SCM' has two purposes, namely one is through-put increasing as well as ordinal SCM and the other is integrity of the earth environment. Although it seems to be a trade-off relationship between them in general, there is a possibility of the compatibility between them. Then this paper suggests that the compatibility motivates many firms toward 'Circulation-Oriented SCM' construction.

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The illegal or unethical behaviors that business ethics treats are often produced by group dynamics rather than by private motives. This paper aims to introduce points of view of social or collective psychology into business ethics in order to analyze the unethical collective behaviors, and propose the means of keeping an organization ethical. We will focus especially on the structure and the process of communication inside and outside the organization. In the first section, we will discuss the relationship between communication and ethics from a general and philosophical point of view. In the second, we will suggest that the Autopoiesis theory fits to describe how ethical or unethical state of an organization emerges. In the third, we will try to make clear the process that produces the ethical consciousness that is necessary to prevent organizational injustice from a psychological approach. In the final section, we will present an ethical scale that we are developing in order to measure the ethical level of an individual or an organization.

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In this paper the author clarified the process of business ethics in order for the companies to develop. When the pharmaceutical companies observe the business ethical standard, they could have power to encourage their research and development and could grow bigger.

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This study aims at indicating problems about contractors accounting and ethics. Contractors that try to participate in public works have to take management items judgment. They often operate numbers on accounting. In this report I analyze some problems about accounting and ethics according to questionnaires on them.

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The purpose of this paper is to examine the deterrent to a corporate scandal by the stakeholder. The survey of attitude was executed as a means of the examination. The investigation object is a dairy farmer. The reason is that it is a case study of Snow Brand Milk Products Co., Ltd.

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