@article{oai:chuo-u.repo.nii.ac.jp:00016114, author = {酒井, 正三郎}, issue = {39}, journal = {企業研究}, month = {Aug}, note = {application/pdf, This study introduces the status of CSR (Corporate Social Responsibility) efforts in China based on the “Research Report on Corporate Social Responsibility of China (2019)” issued by Chinese Academy of Social Science CSR Research Center, and examines the changes in CSR awareness and evaluation systems of China in recent years. Based on these examinations, this study extracts the Chinese characteristics of CSR and its problems. The word “progress” in the title of this article means how far China has come, implying that the CSR evaluation criteria of CASS (BLUE BOOK1)) changed significantly in the direction of CSV proposed by M. Porter, et al. since this 2019 edition. CSV is translated as “creating common value” and made into a management concept meaning simultaneously expanding common value for both companies and society, and positioning CSR activities as strategies. In other words, CSR, which originally started from reflection on corporate misconducts that occurred as a result of putting the highest priority on pursuing profits, is now being used strategically as a means of pursuing profits, and it is changing to a “Corporate Social Strategy” that simultaneously create both of economic and social benefits. What is the background of the inversion that can be called the “capitalization of CSR” phenomenon in China, and what are the problems caused by it? The results of the study can be summarized in the following three points: (1) CSR in China is stipulated by national law and is led by politics as a party and/or government policy. This tendency has become even stronger with the 2018 constitutional reform. (2) In China, there is no dynamics of converting CSR to CSV / SDGs under the initiative of the private sector through ESG investment and/or NGO / NPO. (3) There is a large gaps between Chinese distinctive standards for CSR evaluation and the international evaluation standards.}, pages = {47--67}, title = {中国におけるCSRの到達点と課題 : CASS《BLUE BOOK》の分析を中心に}, year = {2021}, yomi = {サカイ, ショウザブロウ} }