157170 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
ISOCSR 600 CSR CSR CSR CSR CSR CSRCSPCorporate Social Performance 197080 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
CSR Quotient 20 FombrunRQRQ RQ ROEEPS Kotter and Heskett1992 constituencies CSR 2002Fortune2000100 37S&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
2005 2,400 2005 105051100101200201300 3011,0001,001400 61925.8 CSR CSR CSR
CSR CSR PDCA CSR... CO2... ISO14001... 10. 11. 12.
13. 14. IR 15. 16. CS 17. 18. 19. 20. CSR 21. 22. 23. 24. NPO NGO 25. 26. 27. 28. ILO 29. 30. CSR CSR CSRCSR CSRCSRCSR CSR COSMOS2
CSR CSRCSR CSR CSR CSR CSR CSR CSR 0.013 0.178 0.120 0.201 0.044 0.281 0.003 0.037 0.013 0.016 0.041 0.019 0.032 0.026 0.083 0.048 0.045 0.055 0.004 0.113 0.684 0.034 0.098 0.114 0.027 0.064 0.016 0.649 0.109 0.012 0.215 0.134 0.008 0.032 0.001 0.011 0.198 0.017 0.287 0.275 0.026 0.040 0.021 0.021 0.511 0.178 0.202 0.497 0.333 0.028 0.014 0.089 0.125 0.464 0.581 CSR p<0.05; p<0.01; p<0.001
CSR McGuire et al., 1988: 868-8692004 CSR2005CSR CSRCSR CSR CSR 0.066 + 0.070 0.018 0.433 0.429 0.437 0.212 0.211 0.210 R 2 0.288 0.289 0.284 F 79.702 79.869 78.149 p<0.1; p<0.05; p<0.01; p<0.001 p<0.1p<0.05
CSR CSR CSR CSR CSR CSR IR 3.2 9.7 17.6 13.3 14.3 23.1 30.0 9.7 22.3 18.8 24.0 42.9 34.6 30.0 21.0 16.5 21.2 30.7 20.4 26.9 40.0 61.3 44.7 37.6 30.0 20.4 11.5 0.0 4.8 6.8 4.7 2.0 2.0 3.8 0.0 0% 20% 40% 60% 80% 100% 2005
0 10 20 30 40 50 60 70 80 90 27.5 31.6 56.7 55.0 9.1 62.9 46.4 64.0 23.1 37.9 3.0 9.9 13.7 27.2 2005 CSRCSR 0 10 20 30 40 50 60 70 80 90 26.6 45.8 38.9 34.9 17.5 24.5 53.4 48.1 23.1 31.4 16.0 11.9 3.2 8.6 2005
CSR CSR CSRCSR CSR CSRSlack resource theory CSRWaddock and Graves, 1997: 306 CSR CSR 0 10 20 30 40 50 60 55.8 2.7 13.7 13.7 12.8 10.2 9.3 8.8 29.2 31.9 2005 CSR CSRCSP CSRCSP CSR Good management theory
Waddock and Graves, 1997: 306-307 CSR CSR2005 CSR CSR CSRCSR 600CSR CSR CSR CSR CSR CSR CSR CSR CSRCSRCSR CSR CSPCorporate Social Performance CSR30CSR CSR CSR SRI2004SRI p.25 1994SPsocial performance pp.103-106
CSR CSR COSMOS2 CSR 2005 1050 51100 101200 201300 3011,000 1,001 400 400 400 400 400 400 2,400 102 113 90 100 101 108 614 25.5 28.3 22.5 25.0 25.3 27.0 25.6 200420022003 2001 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.446-463. Cochran, P. L., and Wood, R. A.. (1984) Corporate social responsibility and financial performance. Academy of Management Journal, Vol.27, No.1, pp.42-56. Fombrun, C. J., and Van Riel, C. B. M. (2003) Fame & Fortune: How Successful Companies Build Winning Reputations Financial Times Prentice Hall, pp.67-83. 2005 Hillman, A. J., and. Keim, G. D. (2001) Shareholder value, stakeholder management, and social issues:
Whats the bottom line? Strategic Management Journal, Vol.22, No.2, pp.125-139. 2005pp.83-96. Kotter, J. P., and Heskett J. L. (1992) Corporate Culture and Performance The Free Press, pp.44-50. 1994 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.854-872. 2005CSR 1994pp.103-106. 2002 pp.142-143. 2005CSRpp.194-197. 2004CSRVol.38, No.2, pp.18-28. 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.303-319.