The reorganization of the concepts of CSR/CSV, the review of their relationships, and the degree of awareness of CSV and the actual efforts in Japanese companies
Teruyasu Yoshizawa
商経学叢 近畿大学商経学会 67 (3) 217 - 230 2021/03
In recent years, many researchers have been conducting the research on CSV, and many managers and practitioners have been advocating the usefulness of CSV. In addition, numerous discussions have been held on the concepts of CSR and CSV, and the relationship between these concepts. There are also claims such as CSV is an extension of CSR or is a replacement for it. But is CSV really such a thing?
In this paper, the author reexamined the two concepts, and then organizes and reviews the relationship between them. Furthermore, the author tried to add some considerations to the nature and significance of CSV and its necessity.