Budget Amount *help |
¥4,810,000 (Direct Cost: ¥3,700,000、Indirect Cost: ¥1,110,000)
Fiscal Year 2016: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2015: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2014: ¥1,950,000 (Direct Cost: ¥1,500,000、Indirect Cost: ¥450,000)
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Outline of Final Research Achievements |
In this study, we analyzed the relationship between sustainability reporting practices and corporate social evaluation, theoretically and empirically. Our conclusion is divided into three parts. First, literature on sustainability reporting employing institutional theory is increasing. Second, from institutional perspective, companies that seek to legitimate themselves may make their sustainability reports similar to the reports issued by other companies. Third, companies with high CSR reputation may be exerted pressure to be legitimate because of their visibility.
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