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Factors Associated With Corporate Social Responsibility Reporting In Japanese Pharmaceutical Companies, Honoka Tsutsui
Factors Associated With Corporate Social Responsibility Reporting In Japanese Pharmaceutical Companies, Honoka Tsutsui
WWU Honors College Senior Projects
As national medical expenditures increase in Japan, due to the country’s aging society, the Japanese pharmaceutical industry is under pressure to act as a good corporate citizen. This analysis examines factors related to Corporate Social Responsibility (CSR) in Japanese pharmaceutical companies. Following an exploration of the literature on CSR, a theoretical model is presented, where larger pharmaceutical companies with more owners and international stakeholders are more likely to engage in CSR activities. This model is tested in the context of CSR reporting, and results support the notion that more owners and international stakeholders are both positively related to CSR reporting …