CSR(企業の社会的責任)と無形資産の一考察 : 社会情報と社会関連会計について

概要

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This report shows the expansion of Accounting Information attempted in the course of remarkable development of Social Information. And, this maintains how the "popularization of Social Information and Accounting Information" is necessary for the present society. Individuals - Such as consumers, employees, local residents, etc. - as well as corporations should be able to blend into this new citizen's society. It should be understood that the "market economy" itself becomes unstable without the growth of this citizen's society. This report gives a study of Concepts of Corporate Social Accounting and Social, Environmental, Ethical issues and Corporate Social Responsibility and Socially Responsible Investment and Corporate Governance and Intangible Assets and so on, and is presented as follows: 1. Introduction; Social, Environmental, Ethical issues. 2. Overviews; Social Information and Corporate Social Accounting. 3. Global Reporting Initiative and International Organization for Standardization. 4. Overviews; Corporate Social Responsibility and Socially Responsible Investment. 5. Corporate Social Responsibility and Intangible Assets. 6. Conclusion. In the above chapters, I have investigated various issues of Corporate Social Responsibility and Intangible Assets.
2005-03-31