2009 Fiscal Year Final Research Report
A Study on The Significance and Possibility of CSR Scorecard
| Project/Area Number |
19330099
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| Research Category |
Grant-in-Aid for Scientific Research (B)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Waseda University |
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Principal Investigator |
ITO Yoshihiro Waseda University, 商学学術院, 教授 (10168388)
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| Co-Investigator(Renkei-kenkyūsha) |
HASEGAWA Keiichi 早稲田大学, 商学学術院, 教授 (60218443)
YAGI Hiroyuki 横浜国立大学, 大学院・国際社会科学研究科, 教授 (60210217)
OMORI Akira 横浜国立大学, 経営学部, 准教授 (00340141)
CHIBA Takanori 明治大学, 経営学部, 准教授 (30309637)
YAMAMOTO Koji 大阪府立大学, 経済学部, 教授 (20166797)
IWABUCHI Shoko 東京経営短期大学, 教授 (60310322)
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| Project Period (FY) |
2007 – 2009
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| Keywords | CSRスコアカード / CSR戦略マップ / マテリアリティの評価 / レディネスDTPワークシート |
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| Research Abstract |
This study examined the potential of a management accounting tool that helps to estimate the profitability of CSR(cooperate social responsibility) rerated activities. Every firm hopes to estimate the effects or influences of these activities on their economical performance, since they must reach a consensus on the activities with their stake-holders and ensure the sustainable execution of CSR. The contents of CSR rerated activities, however, are put on various, and the domain to which management accounting could contribute is limited. For the above objectives, probably, CSR Scorecard (or CSR Strategy Map) backed up by the ideas and framework of Balanced Scorecard will be one of the very few useful tools.
The tool shows a cause and effect relationship between CSR related activities and economical returns in future, although it is not able to evaluate the "materiality" of the activities directly; how much these activities increase organizational profits. By innovation action research, our study verified the relevance of CSR Scorecard to visualize the potential of CSR as intangibles, and especially identified that it will be a strong support tool to promote the consensus-building for carrying out CSR among the organization members. Furthermore, we suggested a new framework for evaluating the "readiness" that is an alternative to materiality and means the facility or ease with which intangibles combine with economical results.
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