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群馬大学(Gunma University) >
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0001 群馬大学社会情報学部研究論集 >
第12巻 (2005) >

Please use this identifier to cite or link to this item: http://hdl.handle.net/10087/2359

Title: CSR(企業の社会的責任)と無形資産の一考察 : 社会情報と社会関連会計について
Other Titles: A Study of Corporate Social Responsibility and Intangible Assets : Social Information and Corporate Social Accounting
Authors: 中島, 照雄
Keywords: Social Informationntangible AssetsAsymmetry of Information
Corporate Social Accounting
Corporate Social Responsibility
Social Responsibility Investment
Corporate Governance and I
Issue Date: 31-Mar-2005
Publisher: 群馬大学社会情報学部
Citation: 群馬大学社会情報学部研究論集. 12, 113-130 (2005)
Abstract: This report shows the expansion of Accounting Information attempted in the course of remarkable development of Social Information. And, this maintains how the "popularization of Social Information and Accounting Information" is necessary for the present society. Individuals - Such as consumers, employees, local residents, etc. - as well as corporations should be able to blend into this new citizen's society. It should be understood that the "market economy" itself becomes unstable without the growth of this citizen's society. This report gives a study of Concepts of Corporate Social Accounting and Social, Environmental, Ethical issues and Corporate Social Responsibility and Socially Responsible Investment and Corporate Governance and Intangible Assets and so on, and is presented as follows: 1. Introduction; Social, Environmental, Ethical issues. 2. Overviews; Social Information and Corporate Social Accounting. 3. Global Reporting Initiative and International Organization for Standardization. 4. Overviews; Corporate Social Responsibility and Socially Responsible Investment. 5. Corporate Social Responsibility and Intangible Assets. 6. Conclusion. In the above chapters, I have investigated various issues of Corporate Social Responsibility and Intangible Assets.
URI: http://hdl.handle.net/10087/2359
ISSN: 1346-8812
Appears in Collections:第12巻 (2005)

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