In response to the movement to seek a solution to the problems of modern society such as sustainable development and growing needs of security and safety of products, public interest in Corporate Social Responsibility(CSR) has increased recently in Japan. To spread this CSR more, businesses need to be evaluated socially by engaging in CSR activities. Here the author considered the applicability of a concept of a platform as conceptualization relating to specific efforts in CSR activities. In this paper, the author mentioned what kinds of study fields have focused on the concepts of platform, observed the research development, and then, discussed the applicability of the concept of platform in CSR activities. Also the author focused on the case of platform in CSR activities, and considered its usefulness. As a result, the author clarified which platform concepts should be applied in CSR activities more effectively.

Recently, the word, “Corporate Social Responsibility” (henceforth referred to as “CSR”), has become a common phrase in newspapers and on TV. Therefore, the author has surveyed the image of CSR considered by students.

Consequently, only 6.6% of university students could explain the word, “CSR”. When asked abut what their image of CSR was, examples such as “not doing injustice”, “giving support during times of disaster,” or “protecting the environment” etc. were often given.

The following results were obtained: 5.0% of the students had both heard and knew the contents of the word; 12.5% had heard the word and knew the meaning but did not know the contents; 33.0% had heard the word but did not know the meaning; 49.5% had not heard the word before. In addition, it was found that university students, particularly in regards to the medical and cosmetic industries, desire products of value or service offers and social action; however, according to the results there were few desires in regards to trading companies. In the future, CSR needs to be taught at educational institutions. On top of understanding the meaning of CSR, we must aim to increase the number of youth who can propose what to do about it.

As the results of these surveys, we must teach CSR to students in educational facilities. Also, they should leam many concrete examples from companies in order to practice CSR in their immediate circle. The young need to consider CSR because they are consumers and they will be members of companies.

Corporate social responsibility for apparel industry was used to supply durable clothes for lack of commodities after the world war II. With the lapse of time, the useful information has been required for consumers to able to select and buy the desired clothes among abundant products.

Apparel properties should be studied by the science for textile end-uses. On the other hand, management in compliance with the laws and regulations relating to consumer's affairs has been required for companies in order to provide consumers with useful instructions.

In the main discourse, the problems are examined that an enterprise would like to employ new graduates rather than experienced persons. After reviewing general aspects of researches in labor economics, a new frame is presented about this problem.

This paper reviews the Japanese accounting standards regarding consolidated financial statements as a means to prevent fraudulent financial reporting. The standards originally defined a parent as a company who owned a majority of the voting power.

The standards were then revised to define it as an entity that in substance controls the decision-making body of the other entity. The establishment of accounting standards on financial instruments as well as on consolidated financial statements resulted in the decrease of accounting irregularities.

Olympus Corporation had built up around ¥95 billion in losses since 1990 through the dealing of financial instruments. Olympus used the ‘tobashi scheme’, a procedure by which loss-making portfolios are shifted from Olympus to another fund with a pledge from a financial institution that incurred losses will be covered. In addition, Olympus acquired three national companies for on excess amount of money and it amortized the purchased goodwill immediately.

In order to prevent accounting irregularities, the consolidation of quasi-subsidiaries is important. Accounting standards should be encouraged to converge internationally in order to have all involved parties mutually understand any accounting situation.

The earthquake and tsunami(earthquake sea wave) on March 11, 2011 has caused great suffering to not only large companies but also small to medium-sized enterprises in Japan. The collateral value of their destroyed real estate does not allow banks to loan to them. In addition, the power shortage of electricity has obligated the entities to replace some of their least energy efficient equipment in use.

Most of the financial institutions researched soon after the quake seemed not to depend on their financial statements. The entities are not required to account for asset retirement obligations by the Japanese acts nor to account for all of the provisions by the accounting standards related to the entities.

In the case of the textile end-uses industry, accounting for asset retirement obligations and accounting for provisions will help the entities to deal with the problem. However, the differences between the financial accounting standards and the tax rules associated with them could often prevent the entities from recording such a provision because a provision in excess of what is allowed for tax purposes would not be tax deductible. In a sustainable society, it would be better that accounting treatment of the small and medium-sized entities be the same as for large companies in order to protect the environment.

Fundamental/essential corporate responsibility for which consumers ask must have been “striving for fair dealings” primarily. In recent years, complex and comprehensive “responsibility” has come to be searched for as a public at large regardless of an own position.

The indexes about CSR are being proposed with the rise of this concern, however, every index of those CSR does not represent the “corporate responsibility” for which consumers ask and recognize.

So, this research considers the “corporate responsibility” which consumers recognize by searching for a relation with the “customer satisfaction” which is an elementary proposition of marketing. At the end, from this argument, what can serve as CSR indexes should be examined ?

This study suggests a model of Attitude Building on Internet Apparel Shopping for the development that extracted 4 factors of the perceived risks (Sensitivity Apparel Risk, Experience Apparel Risk, Thansaction Risk, and Decision Ability Risk) on the Internet Apparel Shopping from a priority research's result. In the model, attitudes on the Internet Apparel Shopping are explained by 4 risks and Clothing Involvement, Oriented Information, Purchasing Ability of the Internet Shopping. And these 7 independent variables have relations with each other. The empirlcal results show that Sensibility Apparel Risk contains risk elements such as self-image or aesthetic sense which have the worst effect on favorable Attitude Building. Also, Oriented Information and Purchasing Ability are important constituents for favorable Attitude Building on the Internet Apparel Shopping in both Japan and Korea. However, consumers of both countries also show different results, that high Clothing InvoIvement consumers have favorable attitudes on Internet Apparel Shopping in Korea. On the other hand, Clothing InvoIvement has no relative favorable Attitude on the Internet Apparel Shopping in Japan. That is to identify, that although Japan and Korea have similar qualities of consumer behavior, there are some points of difference according to Japan and Korea's different cultural backgrounds and distribution environment.

Cosmetics are used for face and body directly. Therefore using of cosmetics may cause allergies to people. The consumers have been attacked by lead poisoning and melanodermia (dark skin damage caused by increased deposits of melatonin) historically by using of cosmetics. Economic activities of a company were given priority over the communications with consumers. Information on reporting and close attention to consumers has been very poor. How should a company communicate with consumers and society, and perform its economic activities ? In addition, how should consumers accept the products and information that a company provides ? In this study, the author introduces lead poisoning caused by cosmetics and considers the melanodermia as an example.

The purpose of this paper is to measure the appeal power of a “customer psychology type copy”, and to clarify the effect of the copy on consumers. Especially, how much is the difference in the appeal power between a “murmured type copy” and an “inner speech type copy”? The author posted the “customer psychology type copy” throughout the university. And the author built the mechanism by which school staffs and students could respond to a copy through a QR Code. As a result, all the 82 responses to the “customer psychology type copy” were “inner speech type copy”. In other words, significant appeal power of a “murmured type copy” was not found out at all.

The purpose of this study is to show the relevance of the purchase of ethical consumption products (aiming for earthquake disaster reconstruction assistance, poverty support or environmental protection) and the consumer psychology. Our concrete approach is to reveal the relationship between the purchase situation of ethical consumption products and the sense of value or social norm through the analysis of our questionnaire data in light of the difference in gender, generation and region. For analysis, the authors used the questionnaire data of 5,000 men and women in their 20s to 60s conducted by Research Institute for Culture, Energy and Life, Osaka Gas Co., Ltd. in Febraury, 2012. As a result, the social norm and consumers' individual value have a large impact on the purchase of ethical consumption products and, above all, older generations have a strong consciousness of the purchase of ethical consumption products. This study contributes to the finding of the importance of the “norm” overlooked in the conventional marketing strategy and the fact that older generation females, who could be major demographic target in the future, are much involved in the purchase of ethical consumption products.