International Standards of Corporate Social Responsibility and their Enforcement and Effectiveness as Soft Laws

2017 Fiscal Year Final Research Report

• Project/Area Number: 15K03620
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Research Field: Management
• Research Institution: Kyorin University
• Principal Investigator: Tanaka Nobuhiro 杏林大学, 総合政策学部, 教授 (00245458)
• Co-Investigator(Kenkyū-buntansha): DRUMMOND Damon 立命館アジア太平洋大学, 国際経営学部, 准教授 (30341613) ; 宮川 満 立正大学, 経営学部, 教授 (30257167)
• Project Period (FY): 2015-04-01 – 2018-03-31
• Keywords: CSR / ソフトロー / コーポレート・ガバナンス / 機関投資家 / エンゲージメント / EU / イギリス / 情報開示

Outline of Final Research Achievements

This study examines the international standards of corporate social responsibility (CSR) and their effectiveness as soft laws, considering the global trend on CSR disclosures by both hard and soft laws. Three types of standards are presented as to categorize and understand the various international standards of CSR. This study focuses on the name and shame standardization, which has a disclosure enforcement component, and as a case study CDP (the Carbon Disclosure Project) is discussed. As such, a research framework for analyzing the effectiveness of the international standards of CSR is presented as commentary about how enforcement and engagement are achieved with CDP. Furthermore, this study examines the roles of corporate governance code from the view point of the same framework.

Free Research Field

経営学、CSR、コーポレート・ガバナンス