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Name OTA, Saburo
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Title

査読付学会口頭発表How Should a Firm Fulfill Corporate Social Responsibility in a Crisis?

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Date of Issue

2014/10

Conference Presentation(name)

the 10th Asia-Pacific Management Accounting Association (APMAA) Conference in Bangkok

Summary

We discuss how a firm can implement CSR practices in a crisis through a theoretical approach and then we construct the CSR model which can measure a CSR index in a crisis. We apply Ota Risk Response for a Turnaround Model (2013) into Kanji-Chopra CSR model (2010) to create the modified Kanji-Chopra CSR model to measure the social responsibility index in critOur Ota-Nakashima CSR model provides us with a CSR index at local community level. With the background of the growing interests in environment protection and sustainability, not only financial performance but social responsibility of the businesses have been focused by their stakeholders. Although it is difficult for stakeholders to measure a CSR index for each firm, the CSR index of each firm from the Ota-Nakashima CSR model indicates whether the firm can have a turnaround in a crisis.

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