Examining CSR Reports Based on Nippon Keidanren CSR Matrix

Abstract

In term of increasing awareness to the importance of engagement on Corporate Social Responsibility (CSR) nowadays, shortcomings to measure some extent of non financial performance of companies are still existed. Attempt to contribute on find reliable assessment of CSR activity, the author uses content analysis to examine CSR reports published by Japanese food companies. This paper finds that particular CSR-related-words, which are picked up from Nippon Keidanren CSR matrix can be applied to describe CSR accomplishment of the companies, and assess toward which stakeholders and issues the companies address their CSR activities.

Keywords: Corporate social responsibility, content analysis, CSR Matrix

JEL Classification: M14, O53