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

Author

Listed:
  • Michiyuki Yagi

    (Graduate School of Business Administration, Kobe University)

  • Katsuhiko Kokubu

    (Graduate School of Humanities and Social Sciences, Okayama University)

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.

Suggested Citation

  • Michiyuki Yagi & Katsuhiko Kokubu, 2017. "Introductory analysis of sustainable consumption and production: Factors of corporate social responsibility management in Japan," Discussion Papers 2017-19, Kobe University, Graduate School of Business Administration.
  • Handle: RePEc:kbb:dpaper:2017-19
    as

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    File URL: http://www.b.kobe-u.ac.jp/paper/2017_19.pdf
    File Function: First version, 2017
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    References listed on IDEAS

    as
    1. Giovanna Michelon & Antonio Parbonetti, 2012. "The effect of corporate governance on sustainability disclosure," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 16(3), pages 477-509, August.
    2. repec:spr:jbecon:v:87:y:2017:i:8:d:10.1007_s11573-016-0844-2 is not listed on IDEAS
    3. David L. Deephouse & Suzanne M. Carter, 2005. "An Examination of Differences Between Organizational Legitimacy and Organizational Reputation," Journal of Management Studies, Wiley Blackwell, vol. 42(2), pages 329-360, March.
    4. Roshima Said & Yuserrie Hj Zainuddin & Hasnah Haron, 2009. "The relationship between corporate social responsibility disclosure and corporate governance characteristics in Malaysian public listed companies," Social Responsibility Journal, Emerald Group Publishing, vol. 5(2), pages 212-226, June.
    5. Gary Peters & Andrea Romi, 2014. "Does the Voluntary Adoption of Corporate Governance Mechanisms Improve Environmental Risk Disclosures? Evidence from Greenhouse Gas Emission Accounting," Journal of Business Ethics, Springer, vol. 125(4), pages 637-666, December.
    6. Joyce Falkenberg & Petter Brunsæl, 2011. "Corporate Social Responsibility: A Strategic Advantage or a Strategic Necessity?," Journal of Business Ethics, Springer, vol. 99(1), pages 9-16, February.
    Full references (including those not matched with items on IDEAS)

    More about this item

    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;

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