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1 1 2 CSR 3 2.1 3 2.2 5 3 CSR 9 3.1 CSR 9 3.1.1 CSR 9 3.1.2 14 3.1.3 19 3.2 21 3.2.1 22 3.2.2 CSR 23 3.2.3 CSR 25 4 CSR 29 4.1 CSR 29 4.2 30 4.3 SRI 34 4.3.1 SRI 34 4.3.2 SRI 36 4.3.3 SRI 39 4.4 41 4.4.1 41 4.4.2 44 4.5 ISO26000 46 i
5 CSR 47 5.1 CSR 47 5.2 CSR 49 5.3 CSR 51 5.3.1 51 5.3.2 53 5.3.3 55 5.3.4 64 69 ii
1 CSR CSR CSR CSR 18 CSR 3,000 28 CSR SRI CSR 19 18 1
18 19 2 2 5 2 CSR E SG CSR CSR 3 CSR CSR CSR 4 CSR SRI 5 CSR CSR CSR CSR CSR 2
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2 CSR CSR 2-1 CSR CSR CSR 2-2 CSR CSR CSR CSR CSR CSR CSR 2 1.8 4
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6 1978 171998 69 Blair,et al.2000 Blair,et al.2000 2-4 1585 1585 2-3 Innovest
1990 SRI SRI 2-5 SRI 4 5 2-5 SRI SRI ESG -UNEP-FI 4 5 7
6 ES G 6 http://www.unepfi.org/fileadmin/documents/amwg_materiality_equity_pricing_report_2004.pdf 8
3 CSR 3.1 CSR CSR 3.1.1 CSR (1) 195080 1950 1970 1991 9 2003 3 CSR CSR 2003 CSR 2004 CSR CSR 9
(2) 1990 7 1993 12 2005 2005 12 2006 2006 9 CSR CSR CSR CSR CSR 2007 2 CSR CSR CSR 2006 CSR CSR (3) CSR CSR CSR CSR 7 10
2004 6 CSR CSR CSR 2004 9 CSR 2005 8 2006 7 SRI 2006 3 CSR CSR 2006 5 W 2006 6 CSR CSR 11
12 3-1
(4) 8 3-2 CSR 2003 2004 2005 69.1 58.92004 3-3 9 CSR CSR 3-2 8 17 1 2 2,695 500 3,749 6,444 9 54 30 E CSR CSR 13
3-3 CSR 2005 52.6 62.7 CSR 3.1.2 (1) CSR CSR 3-4 14
3-5 3-6 3-4 3-5 3-6 10 15
2004 9 CSR CSR CSR 6 CSR CSR CSR CSR CSR CSR (2)CSR 2006 CSR CSR CSR CSR CSR CSR CSR 3-7 CSR 3-7 SRI 2002 CSR CSR CSR 16
CSR CSR CSR (3) CSR CSR HIV HIV HIV 3-8 HIV HIV 3-8 HIV 20062008 15111517,250,000 22,064,130,738 HIV NGO HIV 17
HIV 3-9 HIV 3-9 HIV HIV/AIDS HIV/AIDS HIV CSR (4) CSR CSR 3-10 CSR CSR CSR 3-10 CSR 18
3.1.3 (1) CSR CSR CSR 10 20062008 CSR 11 CSR CSR CSR HP CSR 10 2006 11 2007 4 19
(2) CSR CSR CSR CSR CSR 100 3-1 CSR 3-12 CSR CSR 3 (C) 2006 KAJIMA CORPORATION CSR PR IR 1994.4.1 2004.12.15 20
(3) 3, CSR (4) Newsweek 12 Global500 1000 CSR 13 CSR CSR CSR CSR 3.2 CSR CSR 2006 10 CSR CSR 12 4.4.13Newsweek 500 13 110 21
CSR CSR CSR CSR CSR 3.2.1 2006 10 3,000 3-13 837 27.9% 3-14 3-13 10 200 77 38.5% 1-10 600 216 36.0% 5-1 900 294 32.7% 1-5 900 197 21.9% 1 400 53 13.3% 3,000 837 27.9% 3-14 6.3% 8.4% 15.2% 35.2% 9.2% 10 10 25.8% 51 25 12 1 4.8% 8.4% 15.3% 4.4% 1,000 300999 200299 9.1% 24.8% 100199 3099 1029 10 33.3% 22
CSR 14 15 16 3.2.2 CSR CSR CSR 96% 3-15 92.7% 3-16 3-15 CSR 3-16 CSR 3.7% 814 54.1% 42.3% CSR 3-17 CSR 66% 3-17CSR 14 CSR 4,209 109 http://www.tokyo-cci.or.jp/kaito/chosa/2005/170712.html 15 2,400 CSR http://www.mizuho-ri.co.jp/research/economics/pdf/report/report05-1012.pdf 16 2 23
94% CSR 3-18 3-17 CSR 834 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% 3-18 CSR, 1.9%, 2.5%, 1.1%, 1.0%, 0.5% 631, 0.2%, 3.2%, 3.5%, 65.6%, 4.3%, 6.5%, 8.9% 24
3-19 93% 18% 52% 3-19 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% NPO,NGO 3.2.3 CSR 3-20 CSR 62% 22.8% 13.8% 1.0% 62.4% 3-20 824 25
CSR 65.7% 62.2% CSR CSR CSR 3-21 85%61% 3 3-17 CSR 3-21 631 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% 3-22 26
3-22 190 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% CSR CSR 3-23 CSR 3-23 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% 3-24 CSR 27
3-24 572 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% 3-25 64% 28% 9 CSR 3-25 8.1% 28.1% 63.8% 28
4 CSR 4.1 CSR CSR CSR NPO SRI ISO Social Responsibility ; SR CSR 29
ISO ISO26000 ISO9001 ISO14001 ISO 4.2 CSR 3-2 p.13 17 17 1)CSR 2) AA1000AS 3)CSR 30
CSR 4-1 CSR UNEP-FI Financial Initiative Global Compact Principles for Responsible Investment Equator Principles UNEP 19921 2 3 17018 GC 20007 GC 10 400051 ESG 2006UNEP-FI 635 1 403 GRI G3 Global Reporting Initiative Guidelines Version 3.0 AA1000 AccountAbility 1000 Assurance Standard NGO (UNEP) GRI 3200610 AccountAbility 31 Materiality 2 Completeness 3 Responsiveness 20074HP GRI G3 GRI 2006 31
4-2 4-3 CSR 4-2 CSR 56 4-3 CSR CSR CSR PDCACA CSR 4-4 32
4-4 4-5 4-6 4-5 OR 33
34 4-6 4.3 SRI 4.3.1 SRI CSR 1,500 SRI
SRI SRI 1920 4 70 90 1999 SRI SRI IT SRI SRI 2 2,900 1 115 263 1 330 1 150 155 2006 8 2,700 3 SRI SRI 18 SRI 2003 3 (1) 19 (2) (3) 18 2007p.234 SRI 4 SRI 2000 2001 1% 0.4%0.6% 19 35
SRI SRI 4.3.2 SRI SRI SRI 4-7 SRI 20 SRI 2,000 1 250 CSR 21 20 SRI 21 36
4-7 SRI 2000500 1 250300 1 () () SRI 50100 4-84-9 4-8 CSR EMS / EMS) EMS 37
4-9 CSR 1 4-10 4-10 38
1 2 3 3 4.3.3 SRI 22 MS-SRI SRI 3,600 SRI 150 4-11 4-12 4-11 MS-SRI 22 http://www.morningstar.co.jp/sri/rule.htm 39
4-12 MS-SRI 200 5 1. 2. 3. 4. 5. 6. 2007 2 23 3 MS-SRI 23 2007 2 28 5 5 40
24 4.4 CSR CSR SRI 4.4.1 (3)Newsweek 25 4.4.1 (1)CSR 2005 8 CSR CSR 100 CSR (2) CSR 26 4-13 1CSR 2 CSR 34 5 5 24 http://www.morningstar.co.jp/sri/info/070410.htm 25 3 CSR Fortune Global Most Admired Companies 2007 26 2005 CSR 41
4-13 CSR CSR 30.0% 3.3% CSR 7.5% 7.5% 5.8% 5.8% CSR 20.0% 3.6% 3.2% CSR 4.8% 2.4% CSR 6.0% 15.0% 2.1% 1.4% 1.4% 2.8% 2.8% 1.4% 1.4% 1.4% 5.0% 5 1.6% 0.8% 3 1.6% 3 0.8% 30.0% 3ROIC 6.0% 6.0% 6.0% 3 6.0% 3 6.0% 2005 (2) 1 CSR 4-14 123 4CSR 4 27 27 4-12 2 2007 1 4 3 4 IT 42
4-14 CEO / 3 3 3 2006 1 4 (3)Newsweek 500 (1)(2) Newsweek 2006 6 500 CSR 118 3 4-15 43
4-15 Newsweek 500 50.0% 16.7% 3 8.3% 3 8.3% 16.7% 3 8.3% 3 8.3% 16.7% 16.7% CSR 50.0% 12.5% 12.5% 12.5% 12.5% CSR 2006 4.4.2 4.4.1 2006 3 28 4-16 28 2006 50 4.4.1 44
45 4.4.1 2006 4-16 200104 CO2 50 30 20
4.5 ISO26000 ISO26000 International Organization for Standardization SRSocial Responsibility SR NPONGO ISO 2001 CSR 2004 4 SR 29 2006 5 3 ISOSR SR SR SR SR 7 1) 2) 3) 4) 5) 6) 7) 2007 2 4 2007 11 5 ISOSR 2008 6 2009 6 7 2009 11 29 Recommendations to the ISO Technical Management Board Working Report on Social Responsibility http://www.jsa.or.jp/stdz/sr/sr01_keii.asp CSR Corporate SR 46
5 CSR 5.1 CSR 5-1 30 50 10046.9 3 10 50 100 33.2 5-1 17 2005 3 30 47
5-2 CO 2 18 15 18.2 5-2 5-3 5-3 CSR 48
5.2 CSR CSR CSR 2.1 CSR CSR 3-17p.24 CSR CSR 49
31 79.3%+ 5-4 + 65.5% 5-5 5-4 5-5 1000 32 5-6 1000 31 2006 3 10 3 17 5,700 32 2006 10 20 2006 9 13 9 20 50
5-6 SRI 5.3 CSR CSR 5.1 5.2 5.3.1 CSR 5-7 (1) 99.6, 3,082, 0.6%, 2,077, 0.4%, 121,835, 22.5%, 415,270, 76.6% 2006 3 51
5-7 33 5-8 2 10,541 1 531,723 (2) 5-8 2006 2006 3 5-9 19 34 5-10 30 5-9 5-10, 205,140, 14%, 89,684, 6%, 1,774, 13%, 1,143, 9%, 3,890, 30%, 215,501, 14%, 447,137, 30%, 549, 4%, 261,846, 17%, 281,941, 19%, 1,651, 12%, 2,078, 16%, 2,156, 16% 16 17 1 17 33 5 200 1 200 34 17 52
(3) CSR CSR CSR CSR CSR 5.3.2 CSR 5-11 (1) 5-11 28 5-12 5-12 53
(2) 24 5-13 24 6 5-13 5-14 35 5-14 2006p.56 (3) CSR 35 8 54
CSR 5.3.3 5-15 5-15 http://www.hrr.mlit.go.jp/gijyutu/hinkaku/top.html 55
(1) 5-16 5-16 2 5-17 5-17 56
27 23 1 1994 X1X2YZW P X1 2 3 X2 Y Z W 5 2 18 5 24 XYZW X X1X2 0.45 5-18 2 P 57
5-18 2 5-19 5-19 58
CSR 5-20 X1 0.10 X2 Z 0.05 W 5-20 2 59
(2) 17 4 36 5-21 5-21 37 5-22 36 http://www.mlit.go.jp/kisha/kisha05/13/130825_.html 37 60
5-22 2007 38 39 2006 3.7 2,800 40 38 2007 4 2 39 http://www.nga.gr.jp/cgi-bin/membertop.pl?mode=report&id=1153&referrer=before 40 2007 3 12 61
(3) 41 13 5-23 42 43 100% 65% 5-23 C 65 23 68 41 13 3 30 93 http://www.mlit.go.jp/tec/nyuusatu/keiyaku/130417/10/10-1.htm 42 17 8 26 http://www.mlit.go.jp/kisha/kisha05/13/130825_.html 43 18 12 28 http://www.mlit.go.jp/kisha/kisha06/01/011228_.html 62
5-24 6 6.4 5-24 5-25 8 5-25 3 23 2 63
(4) 2006 12 44 5.3.4 (1)CSR CSR CSR CSR CSR CSR CSR CSR 3-25p.28 CSR 44 18 12 28 49 64
CSR CSR CSR 3-23p.27CSR CSR (2)CSR CSR CSR CSR 2006 CSR CSR CSR 5-26 CSR CSR 45 EICC 46 47 5-26 CSR CSR CSR 2006pp.38-42 45 IBM 46 47 65
CSR 2008 CSR CSR 48 CSR 49 NEC 5-27 CSR CSR CSR 5-27 NEC CSR NEC http://www.necel.com/procurement/ja/csr.html 2006 EICC EICC 5-28 CSR 48 2007 3 9 49 2007 3 27 66
5-28 CSR http://www.sony.co.jp/sonyinfo/environment/management/code/index.html 5-29 CSR 50 CSR 44 CSR 51 5-29 CSR FRI CSR 50 FRI2006 500 118 http://jp.fujitsu.com/group/fri/column/ 51 1990 67
5-29 CSR CSR CSR CSR CSR 5.1 68
2004CSR SRI 2006 CSR 2006 CSR 2006 2006 2006 2006 2005 Q&A 7 2006 CSR 2006 2003SRI 2004CSR vol.38-2, pp.18-28 2006CSR NTT 2007SRI 2006 Q&A 2006 2006 4 14 pp.30-51 2004CSR 100 2004 7 26 No.1252, pp.30-54 2005CSR 2005 8 22 No.1304, pp.42-48 2005 500 2005 6 15 vol.20-23, pp.34-75 2006 500 2006 6 21 vol.21-24, pp.38-83 2006 CSR 69