| Project/Area Number |
16K21293
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Multi-year Fund |
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| Research Field |
Accounting
Environmental policy and social systems
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| Research Institution | Tottori University of Environmental Studies |
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Principal Investigator |
Nakao Yuriko 公立鳥取環境大学, 経営学部, 准教授 (50738177)
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| Project Period (FY) |
2016-04-01 – 2018-03-31
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| Project Status |
Completed (Fiscal Year 2017)
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| Budget Amount *help |
¥2,080,000 (Direct Cost: ¥1,600,000、Indirect Cost: ¥480,000)
Fiscal Year 2017: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2016: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
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| Keywords | サステナビリティ報告 / テキストマイニング / 環境経営 / CSR / 経営者 / レトリック / 正統性 / 環境パフォーマンス / 社会パフォーマンス / 制度 / 経営トップ / 環境報告 / 会計学 / テキスト分析 |
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| Outline of Final Research Achievements |
The purpose of this study is to shed light on the trends of corporate social responsibility (CSR) rhetoric used in sustainability reports for legitimacy. We employ text mining to analyse the CSR rhetoric of CEOs’ statements in the sustainability reports of Japanese companies during 2001－2015. We select CSR rhetoric as strategic, institutional, and dialectic, according to the desired organizational legitimacy. The study explores legitimacy change in order to clarify the intention of top management toward sustainability through CSR rhetoric analysis. We find that the CEOs’ language has changed from ‘institutional CSR rhetoric’to ‘dialectic CSR rhetoric’ over time. Our results suggest that the CEOs consider the needs and expectations of the society and respond accordingly. The methodology of this study newly contributes to systematic analysis of the institutional influence of language.
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