The Gap between Japanese Multinational Enterprises and Global Reporting Initiative based on their Corporate Social Responsibility Reports

The Gap between Japanese Multinational Enterprises and Global Reporting Initiative based on their Corporate Social Responsibility Reports

Creators Kanako Negishi

It is explored how Japanese manufacturing multinational enterprises (MNEs) comply with Global Reporting Initiative (GRI) guideline and publish Corporate Social Responsibility (CSR) reports in this article. It is analyzed that the CSR reports of ten Japanese MNEs that follow the guideline, the global guideline for preparing CSR reports, and identified the common features and trends among these reports. From the results, I discussed the reasons behind the observed trends and provided future recommendations for the Japanese MNEs. This article contributes to the emerging literature focusing on MNEs’ decisions to comply with global CSR standards and guidelines.

[ISSN]0386-4359

[NCID]AN00019833