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

Michiyuki Yagi and Katsuhiko Kokubu
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Katsuhiko Kokubu: Graduate School of Humanities and Social Sciences, Okayama University

No 2017-19, Discussion Papers from Kobe University, Graduate School of Business Administration

Abstract: 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.

Keywords: Corporate social responsibility; Japan; levers of control in management control systems; the neo-institutional theory; performance measurement systems; the stakeholder theory; the resource dependence theory (search for similar items in EconPapers)
Date: 2017-08
New Economics Papers: this item is included in nep-cse and nep-env
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