著者

横山 恵子

出版者

日本経営倫理学会

雑誌

日本経営倫理学会誌 (ISSN:13436627)

巻号頁・発行日

vol.7, pp.163-172, 2000-03-31 (Released:2017-07-28)

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It is generally accepted that corporations should create not only economic value but also social value, which builds a symbiotic relationship between corporations and society. This study considers the idea of social value as both economic value and non-economic value (such as cultural and political value). What kind of management process is required to realize these in a manner that is well balanced for each stakeholder? Non-economic value in particular is based on quality of life and humanity, both of which are difficult to express as numerical value and tend to be sacrificed. In this paper I analyze the process of creating both non-economic and economic value by focusing on the stakeholder relationship. Normative theory has been the mainstream so far with regard to the social nature of corporations. Almost no empirical study has been carried out on social value and the management process. This study analyzes the process of creating social value in corporations using the case of The Body Shop International PLC and builds a "model for the process of creating social value in corporations". The constituents and key factors required for the model to function are indicated.