The effect of corporate strategic attitudes toward social responsibility activities and individual investors on the quality of CSR reports by Japanese companies

DOI

Bibliographic Information

Other Title
  • 社会責任活動と個人投資家に対する企業の戦略的姿勢がＣＳＲ報告書の質に与える影響

Abstract

Recently, an increasing number of Japanese companies have developed environmental reports and voluntarily disclosed sustainability reports or environmental and social reports. These reports are known generally as CSR (Corporate Social Responsibility) reports. This paper empirically investigates the determinant of the quality of CSR reports by Japanese companies based on a stakeholder approach (Freeman 1984) . Especially this paper investigates whether corporate strategic attitudes toward social responsibility activities and individual investors affect the quality of CSR reports. Then this paper demonstrates that the bigger companies appear to have better quality of CSR reports, and that companies with higher Corporate Social Performance (CSP) appear to have better quality of CSR reports. This paper also demonstrates that companies belong to particular industries which are familiar to consumers or could terribly affect society and environment appear to have better quality of CSR reports, even though there is limited evidence. This paper additionally demonstrates that companies, which have introduced shareholder special benefit plans, appear to have better quality of CSR reports. This evidence is consistent with and empirically supports the view of companies based on a stakeholder approach.

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Keywords

Details 詳細情報について

  • CRID
    1390282679568561536
  • NII Article ID
    130004174143
  • DOI
    10.5956/jriet.35.839
  • ISSN
    18828590
    03889459
  • Text Lang
    ja
  • Data Source
    • JaLC
    • Crossref
    • CiNii Articles
  • Abstract License Flag
    Disallowed

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