Introductory analysis of sustainable consumption and production: Factors of corporate social responsibility management in Japan

要約

As an introductory analysis of sustainable consumption and production, this paper examines what factors influence corporate social responsibility management in Japan. Following some underlying theories (management control system; the neo-institutional theory; performance measurement systems; the stakeholder theory; the resource dependence theory), this paper conducts empirical studies using firm-level data. The first three studies examine what factors encourage corporate social responsibility management, using questionnaire survey dataset for Japanese companies. These studies examine the corporate social responsibility factors from the viewpoints of Simons’ four levers of control, isomorphism in neo-institutional theory, and the role of organizational culture in management control system. The last two studies use archival data, examining how corporate social responsibility performance and related disclosure score are affected by ownership structure and corporate social responsibility directors.