일본 회사법상 CSR경영원칙 도입에 관한 논의

Corporate social responsibility(CSR) is a new way of looking at business activities. In recent year, consumers, stockholders and the broader civil society are more aware of harmful business practices and have come to exact high standards from corporations and to insist that goods be produced not only efficiently but also ethically. Positive attention of consumers and investors increases market opportunities and yields direct economic benefits. Moreover, the investments and core assets of a company, such as brand and image, are less likely to be tainted by revelations of unethical conduct if the corporation pursues a philosophy of CSR. In general, corporations strive to make profits and increase the value of their shareholders' investments. The traditional view is that a corporation that meets this goal has a beneficial impact on the community where it is based by creating new jobs and by enhancing its economic welfare. However, there is a growing view among investment professionals that environmental, social and corporate governance(ESG) issues can affect the performance portfolios. Investors fulfilling their fiduciary duty therefore need to give appropriate consideration to these issues.