2022 Fiscal Year Final Research Report
The transition of CSR accompanying the formulation of SDGs

| Project/Area Number |
20K01886
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Review Section |
Basic Section 07080:Business administration-related
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| Research Institution | Takasaki University of Commerce |
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Principal Investigator |
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| Co-Investigator(Kenkyū-buntansha) |
横田 理宇 麗澤大学, 経済学部2, 准教授 (20774269)
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| Project Period (FY) |
2020-04-01 – 2023-03-31
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| Keywords | SDGs（持続可能な開発目標） / CSR（企業の社会的責任） / テキストマイニング / CSR報告書 / 新制度派組織論 |
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| Outline of Final Research Achievements |
This study examines the changes that occurred in corporate CSR activities as a result of the United Nations' adoption of the SDGs in 2015. It is based on two theories: New Institutionalism in Organizational Theory and Attention-Based View Theory. The research focused on companies that are signatories to the UN Global Compact and conducted textual analysis on the statements of top executives in their CSR-related reports. Applying New Institutionalism in Organizational Theory, this study considers the formulation of the SDGs as an institutional environmental change. The textual analysis, based on Attention-Based View, investigates which stakeholders the managers prioritize. Subsequently, the study analyzes the results and identifies changes in initiatives such as the disclosure of CSR-related information and activities using CSR data from Toyo Keizai Inc.
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| Free Research Field |
企業倫理
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| Academic Significance and Societal Importance of the Research Achievements |
SDGsの策定をCSRにおける制度的環境変化として捉え、企業のCSR活動に与える影響や変化について検討した研究はこれまで行われてきていなかった。また、SDGsの策定によって経営者が注意を傾けるステークホルダーがどのように変化したのかについても検討が行われてきていなかった。
本研究では、新制度派組織論、傾注ベース理論の2つを用いてSDGs策定が企業のCSR活動にどのような変化を与えたのかを捉えている。また、これまでの先行研究では、制度的環境変化については、環境活動の変化に焦点が当てられてきたが、本研究では、CSR活動全般に焦点を当ててその変化を捉えた。
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