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Corporate Social Responsibility In Japan: Analyzing The Participating Companies In Global Reporting Initiative

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Following the US and Europe, Japan is now becoming aware of the importance of Corporate Social Responsibility (CSR). In fact, Japan has become the country with the largest number of participants in Global Reporting Initiative (GRI), which is currently the most acknowledged reporting system of CSR in the world. However, the mere number of the participants does not tell much. The Japanese approach to CSR may well differ from the Western approach, given various differences in their socio-economic characteristics. Against this background, two empirical tests are conducted. The identification of the characteristics of the Japanese adopters of GRI Guidelines implies the erosion of the traditional corporate-centered system of that country both from outside and from inside. On the other hand, the manner of adoption is found to be quite different between Japan and the West, which may be a sign of cultural or systematic resistance to total convergence.

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  • Suzuki, Kenji & Tanimoto, Kanji, 2005. "Corporate Social Responsibility In Japan: Analyzing The Participating Companies In Global Reporting Initiative," EIJS Working Paper Series 208, Stockholm School of Economics, The European Institute of Japanese Studies.
    • Handle: RePEc:hhs:eijswp:0208
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    2. C. Christopher Baughn & Nancy L. (Dusty) Bodie & John C. McIntosh, 2007. "Corporate social and environmental responsibility in Asian countries and other geographical regions," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 14(4), pages 189-205, September.
    3. Zanellato Gianluca, 2021. "Quality of Information Disclosed in Integrated Reports, in the Extracting Sector: Insights from Europe," Studia Universitatis Babeș-Bolyai Oeconomica, Sciendo, vol. 66(3), pages 1-20, December.
    4. Tatsuya Kato, 2022. "The Effects of Corporate Governance on ESG-related Information Disclosure: Evidence from Japanese Firms," Monetary and Economic Studies, Institute for Monetary and Economic Studies, Bank of Japan, vol. 40, pages 67-100, November.
    5. Victor Kane & Altay Dikeç & Jin Yong Park, 2017. "Cross-National CSR Web Reporting: A Comparative Analysis of Multinational Corporations in the U.S. and South Korea," Review of Pacific Basin Financial Markets and Policies (RPBFMP), World Scientific Publishing Co. Pte. Ltd., vol. 20(01), pages 1-28, March.
    6. Alexandra Cotae & Laura Bacali, 2017. "The influence of national culture on business organizations' commitment to environment sustainability in the European Union," Review of Applied Socio-Economic Research, Pro Global Science Association, vol. 14(2), pages 19-29, December.
    7. Mohammad Badrul Haider & Kimitaka Nishitani, 2020. "Views of corporate managers on assurance of sustainability reporting: evidence from Japan," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 17(1), pages 1-19, March.
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    9. Yeh, Shu-Ling & Chen, Yu-Shan & Kao, Yi-Hui & Wu, Sou-Shan, 2014. "Obstacle factors of corporate social responsibility implementation: Empirical evidence from listed companies in Taiwan," The North American Journal of Economics and Finance, Elsevier, vol. 28(C), pages 313-326.
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    More about this item

    Keywords

    corporate social responsibility (CSR); global reporting initiative (GRI); international comparison; Japan; system perspective;
    All these keywords.

    JEL classification:

    • F30 - International Economics - - International Finance - - - General
    • G30 - Financial Economics - - Corporate Finance and Governance - - - General

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