일본 회사법상 CSR경영원칙 도입에 관한 논의
The Study on CSR in Japan Corporate Act
0
조회
0
다운로드
6
인용
0
참고문헌
키워드
초록
Corporate social responsibility(CSR) is a new way of looking at business activities. In recent year, consumers, stockholders and the broader civil society are more aware of harmful business practices and have come to exact high standards from corporations and to insist that goods be produced not only efficiently but also ethically. Positive attention of consumers and investors increases market opportunities and yields direct economic benefits. Moreover, the investments and core assets of a company, such as brand and image, are less likely to be tainted by revelations of unethical conduct if the corporation pursues a philosophy of CSR. In general, corporations strive to make profits and increase the value of their shareholders' investments. The traditional view is that a corporation that meets this goal has a beneficial impact on the community where it is based by creating new jobs and by enhancing its economic welfare. However, there is a growing view among investment professionals that environmental, social and corporate governance(ESG) issues can affect the performance portfolios. Investors fulfilling their fiduciary duty therefore need to give appropriate consideration to these issues.
Abstract
Corporate social responsibility(CSR) is a new way of looking at business activities. In recent year, consumers, stockholders and the broader civil society are more aware of harmful business practices and have come to exact high standards from corporations and to insist that goods be produced not only efficiently but also ethically. Positive attention of consumers and investors increases market opportunities and yields direct economic benefits. Moreover, the investments and core assets of a company, such as brand and image, are less likely to be tainted by revelations of unethical conduct if the corporation pursues a philosophy of CSR. In general, corporations strive to make profits and increase the value of their shareholders' investments. The traditional view is that a corporation that meets this goal has a beneficial impact on the community where it is based by creating new jobs and by enhancing its economic welfare. However, there is a growing view among investment professionals that environmental, social and corporate governance(ESG) issues can affect the performance portfolios. Investors fulfilling their fiduciary duty therefore need to give appropriate consideration to these issues.
참고문헌 (25)
- 노희진, "사회책임투자 개념 및 국제동향" (2006), 한국증권연구원
- 長谷川俊明, "新會社法が求める內部統制とそ開示" (2005), 中央經濟社
- 中村美紀子, "企業の社會的責任-法律學を中心として" (1999), 中央經濟社
- 中村一彦, "企業の社會的責任と會社法" (1997), 信山社
- 經濟産業省, "企業の社會的責任(CSR)に關する座談會", 中間報告書
- 日本經團連, "企業の社會的責任(CSR)推進にあたっての基本的考え方" (2004)
- 平成16年度 CSR(企業の社會的責任) 槪念の中小機械 製造業への導入促進のための調査報告書, "社團法人 日本機械工業聯合會", ~ (2007)
- 松野弘, "企業の社會的責任論の形成と展開" (2006)
- 藤井敏彦, "ヨーロッパのCSRと日本のCSR" (2005), 日科技連出版社
- 江橋崇, "企業の社會的責任經營" (2009), 法政大學出版局
- 藤井敏彦, "ヨーロッパのCSRと日本のCSR" (2005), 日科技連出版社
- 經濟産業省, "企業の社會的責任(CSR)を取り卷く現狀について" (2004)
- 水尾順一, "CSRマネジメント -ステークホルダーとの共生と企業の社會的責任-" (2004), 生産性出版
- 谷本寬治, "SRI-社會的責任投資入門" (2003), 日本經濟新聞社
- Working Report on Social Responsiblity - For submission to the ISO Technical Manag ement Board, "ISO Advisory Group on Social Responsibility", ~ (2004)
- "The Committee of Sponsoring Organizations of the Treadway Commission, Internal Control-Integrated Framework", ~ (1992)
- UNEP, "The Principle for Responsible Investment, 2006. 4. 27", ~ (2006)
- 곽관훈, "기업의 사회적 책임(CSR)과 자본시장에 미치는 영향", 상사법연구, 25(3), pp.113~149 (2006), 한국상사법학회
- 神作裕之, "企業の社會的責任:そのソフト․ロー化? EUの現狀", ソフト․ロ硏究, (2) (2005)
- 橋高硏二, "企業の社會的責任(CSR)について -思想․理論の展開と今日的なあり方-" (2006), 農林金融
- 足達英一郞, "企業の社會的責任と雇用․勞動問題", 日本勞動硏究雜誌, (530) (2004)
- "'市場の進化' と社會的責任經營"[URL]
- 古賀純一郞, "經濟同友會と企業の社會的責任(CSR)" (2009)
- 植松和彦, "CSR(企業の社會的責任)のISO化への動向" (2006), 金融資源レポート
- Donald E. Schwartz, "The Public-Interest Proxy Contest: Reflection on Campaign GM", Michigan L. Rev., 69(419) (1971)