CSR(企業社会責任)に関する情報開示の評価と課題の研究

概要

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This article wrote the information disclosure of CSR and the research of CSR issues. The object of information disclosure was the CSR report of Japan of 50 powerful, corporate companies. The corporateselection was forecast that bias went out to the industry, and limited to five types of business. They are manufacturing, distributor, infrastructure business, service sector, and finance. Each industry evaluated covering much information. The evaluation item was put with a main objective of the time series and the atrategy target of the CSR activities. The result came out from environmental problems, a corporate scandal, and the CSR report according to it when it was deeply related. However, it was assumed that it was not limited as information that covering is good, and needed the examination of the quality again. Moreever, whether CSR led to the solution of a sosial problem was examined. An international human rights problem to trade people was taken up here. A relating social trend was written. And, the illustration was given and the danger evaluated by a past accounting technique was pointed out. The audit of the quality of the CSR activity was advocated.
東海大学短期大学部の論文