계속기업(Going Concern)의 관점에서 본 기업의 사회적 책임(CSR)과 회사법

Going Concern is an enterprise which is being carried on as a whole, and with some particular object in view. The term refers to an existing solvent business, which is being conducted in the usual and ordinary way for which it was arganized and the value of a firm, assuming that the firm's organization and assets remain intact and are used to generate future income and cash flows. The meaning of going concern is quite similar to that of Corporate Social Responsibility(CSR) which is a concept whereby companies integrate social and environmental concerns in their business operations and in their interaction with their stakeholders on a voluntary basis. 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 issues can affect the performance portfolios. 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. In this article, I would like to explore to introduce a philosophy of CSR into corporate law. At the purpose of this paper is concerned, it is necessary to discuss the CSR in detail and research the internal control system on Japan's Corporate Law.