CSR経営におけるテンションの管理

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タイトル別名
  • Managing of Tensions in the CSR Management
  • CSR経営におけるテンションの管理 : マネジメント・コントロール・システムの役割を中心に
  • CSR ケイエイ ニ オケル テンション ノ カンリ : マネジメント ・ コントロール ・ システム ノ ヤクワリ オ チュウシン ニ
  • Focusing on the Roles of Management Control System
  • マネジメント・コントロール・システムの役割を中心に

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抄録

As an interest in the environmental and social issues of various stakeholders, such as investors, consumers, NGOs has risen, many companies are practicing CSR in recent years. However, paradoxical relations which make difficult to do economic activities and environmental and social activities simultaneously occur in the companies when they are practicing CSR management because they put the economic activities before the environmental and social activities. In organization theory and management accounting research, tensions between the factors which have paradoxical relations are noticed as dynamics of organization change and organization development, and it has argued that effectively and efficiently managing the tensions is important, whereas the studies about the paradoxical relations or the tensions from that are still little in the research related to CSR management. Based on Smith and Lewis’ (2011) dynamic equilibrium model and Simons’ (1995) lever of control, therefore this paper aims to clarify what tensions occur and how to manage the tensions when the companies are practicing CSR management.

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