環境・CSR 報告の論拠について──企業の正統性とレピュテーションに内在する情緒的側面に注目して──

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  • 環境・CSR報告の論拠について : 企業の正統性とレピュテーションに内在する情緒的側面に注目して
  • カンキョウ ・ CSR ホウコク ノ ロンキョ ニ ツイテ : キギョウ ノ セイトウセイ ト レピュテーション ニ ナイザイ スル ジョウチョテキ ソクメン ニ チュウモク シテ

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type:P(論文)

This paper makes a comparison between the legitimacy concept mainly byMax Weber and Talcott Parsons and reputation concept by Charles J. Fombrunand Cees B. M. van Riel, so as to indicate and clarify the fundamental similarityof these seemingly different concepts from the standpoint of “emotional appeal”.Furthermore, it probes where the CSR reporting should be placed among thevarious elements consisting reputation in case we make use of the reputationconcept (which has more operational and practical utility for managementpurposes) instead of the legitimacy concept (which is more traditional andidealistic).CSR management gives a great impact to emotional appeal and reliabilitywhich is the core and vital concept of reputation, making a fundamentalcontribution to enhance corporate reputation, business performance andcorporate value.In order to realize long-term profitability and prosperity of the company, it isessential to study the basic rout and relationship which includes CSR, emotionalappeal, corporate reputation, business performance as well as corporate value.

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