CSR活動情報の開示がステークホルダーによる企業評価に及ぼす影響に関する研究 : 従業員と株主に着目して
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概要
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The purpose of research is to clarify about the influence which the evaluation from an indication and society of CSR activity information has to evaluation of the company which tackles the CSR activity by a stakeholder. In this paper, CSR activity information is the process information of CSR activity. Corporate evaluation is the integrated evaluation of CSR activity, and the spirit of innovation of CSR activity. The candidates for analysis are an employee and a stockholder. As a result of analyzing an employee and a stockholder, it became clear that disclosing the process information of CSR activity raises the evaluation and corporate evaluation from society. In the corporate evaluation about CSR activity, it became clear that the stockholder is more strongly subject to the influence from social evaluation as compared with an employee. A company needs to carry out information dissemination so that a stockholder can recognize that CSR activity is evaluated from society.
- 2013-02-28