Hidden Logic among Corporate Social Responsibility, Socially Related Investment and Donation: Fundamental Reasons for Inactiveness of These Socially Related Activities in Japan

Corporate Social Responsibility (CSR) has been getting increasing attentiveness and greater interest of people among many countries in the world until now. This tendency does not change in different countries even if they are categorized in developed or developing countries. There is, however, clear difference around the attitude toward CSR between two kinds of capitalism: Anglo-American capitalism (United Kingdom, U.S.A. Canada, Australia, most Asian and Middle/South American countries, etc.) and Rhein-Alpen capitalism (Germany, Austria, Switzerland, Italia, Japan, etc.), the former being very much to do with the disclosure of CSR related information, while the latter with the CSR activities themselves as their own prime activities. Where does this significant difference come from? Moreover, it seems obvious in Japan that the willingness of people to pay for securities investment and its economic performance have been greatly lower than that of most developed countries like United Kingdom or U.S.A. which belong to Angro-American capitalism countries. This tendency is especially clear when compared with those of saving activities. Furthermore, donation made by people, which is apparently nothing to do with securities investment of them, is also unpopular and inactive in Japan (like in almost all German speaking countries etc.) compared with that of other English speaking countries. This paper will focus on German management and accounting theories of E. Schmalenbach etc. which placed much importance on humanities and labor. The paper also focuses on fundamental context of a well-known typology of French management researcher M. Albert which divides current capitalism into Anglo-American capitalism and Rhein-Alpen capitalism. By these minute consideration the fundamental reasons of inactiveness of CSR related corporate information, securities investment and donation in Japan will be investigated, and the possible means to improve the present situation can be proposed.

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