While there are many studies that address how well Japanese companies have adopted explicit CSR practices, our understanding of their own views on such practices is still limited, particularly of the difference in their views before and after the process of making implicit CSR explicit. The present research thus aims to address this apparent change by providing comparative case studies of two Japanese companies selected from two different time periods. The findings indicate there is a continuity observable in the mindset of these companies not a change. This contradicts existing literature and suggests that the process of making CSR explicit has not been accompanied by any real change in their mindset. The result shows that ethically questionable practices have been going on behind the explicitly articulated CSR policies and implies the difficulties of delegating the power to address societal issues to business organisations. This is important particularly now when the expectations of the public regarding the responsibilities of business towards society are on the rise.

中文翻译：

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使隐式 CSR 显式？考虑日本“微观道德统一”的延续性

尽管有许多研究探讨日本企业在采用显式 CSR 实践的情况如何，但我们对他们自己对此类实践的看法的理解仍然有限，特别是在将隐式 CSR 明确化前后他们的观点差异。因此，本研究旨在通过提供从两个不同时期选择的两家日本公司的比较案例研究来解决这一明显的变化。调查结果表明，在这些公司的心态中可以观察到连续性，而不是变化。这与现有文献相矛盾，并表明明确 CSR 的过程并未伴随着他们心态的任何真正改变。结果表明，在明确阐述的企业社会责任政策背后，存在着道德上有问题的做法，这意味着将解决社会问题的权力下放给商业组织存在困难。当公众对企业对社会的责任的期望不断上升时，这一点尤其重要。