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1 CSR Akihiko MASAKI Corporate social responsibility (CSR) draws increasing attention lately. The survey has been conducted on about 600 domestic companies big and small to demonstrate current state and challenges of the efforts for CSR in our country. The article presents an empirically-based analysis of correlation between current efforts for CRS and corporate characteristics such as size, business type, financial performance, and listed or unlisted on the basis of findings of the survey. CSRCSR 600 CSR CSR=Corporate Social Responsibility
2 ISOCSR 600 CSR CSR CSR CSR CSR CSRCSPCorporate Social Performance Cochran and Wood1984CSP McGuire et al.1988csp CSP CSP Waddock and Graves1997CSP 2005 CSRAupperle et al.1985 CSRCSRROA Hillman and Keim2001CSR CSRCorporate Reputation FombrunVan Riel2003 FombrunHarris InteractiveRQReputation
3 CSR Quotient 20 FombrunRQRQ RQ ROEEPS Kotter and Heskett1992 constituencies CSR 2002Fortune S&P50025 CSR CSR CSRCSR CSR CSRreputation evaluation. FortuneMcGuire et al., 1988CSRSRI Waddock & Graves, 1997; Hillman and Keim, 2001; Tsoutsoura, 2004 Aupperle et al., 1985;, 2005 CSR ROAROEROS Waddock & Graves, 1997; McGuire et al., 1988
4 2005 2, ,0001, CSR CSR CSR
5 CSR CSR PDCA CSR... CO2... ISO
6 IR CS CSR NPO NGO ILO CSR CSR CSRCSR CSRCSRCSR CSR COSMOS2
7 CSR CSRCSR CSR CSR CSR CSR CSR CSR CSR p<0.05; p<0.01; p<0.001
8 CSR McGuire et al., 1988: CSR2005CSR CSRCSR CSR CSR R F p<0.1; p<0.05; p<0.01; p<0.001 p<0.1p<0.05
9 CSR CSR CSR CSR CSR CSR IR % 20% 40% 60% 80% 100% 2005
10 CSRCSR
11 CSR CSR CSRCSR CSR CSRSlack resource theory CSRWaddock and Graves, 1997: 306 CSR CSR CSR CSRCSP CSRCSP CSR Good management theory
12 Waddock and Graves, 1997: CSR CSR2005 CSR CSR CSRCSR 600CSR CSR CSR CSR CSR CSR CSR CSR CSRCSRCSR CSR CSPCorporate Social Performance CSR30CSR CSR CSR SRI2004SRI p SPsocial performance pp
13 CSR CSR COSMOS2 CSR ,000 1, , Aupperle, K. E., A. B. Carroll, and Hatfield, J. D. (1985) An empirical examination of the relationship between corporate social responsibility and profitability. Academy of Management Journal, Vol.28, No.2, pp Cochran, P. L., and Wood, R. A.. (1984) Corporate social responsibility and financial performance. Academy of Management Journal, Vol.27, No.1, pp Fombrun, C. J., and Van Riel, C. B. M. (2003) Fame & Fortune: How Successful Companies Build Winning Reputations Financial Times Prentice Hall, pp Hillman, A. J., and. Keim, G. D. (2001) Shareholder value, stakeholder management, and social issues:
14 Whats the bottom line? Strategic Management Journal, Vol.22, No.2, pp pp Kotter, J. P., and Heskett J. L. (1992) Corporate Culture and Performance The Free Press, pp McGuire, J. B., A. Sundgren, and T. Schneeweis (1988) Corporate social responsibility and firm financial performance. Academy of Management Journal, Vol.31, No.4, pp CSR 1994pp pp CSRpp CSRVol.38, No.2, pp Tsoutsoura, M. (2004) Corporate social responsibility and financial performance. Center for Responsible Business Working Paper Series, University of California, Berkeley, No.7 Waddock, S. A., and Samuel B. Graves (1997) The corporate social performance-financial performance link. Strategic Management Journal, Vol.18, No.4, pp
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