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AN00234698-20230400-0085.pdf
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:Oct 26, 2023 |
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Title |
Title |
ROEを超えて : サステナビリティ経営とパーパス
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Kana |
ROE オ コエテ : サステナビリティ ケイエイ ト パーパス
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Romanization |
ROE o koete : sasutenabiriti keiei to pāpasu
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Title |
Beyond ROE : sustainability management and purpose
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谷口, 和弘
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Kana |
タニグチ, カズヒロ
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Romanization |
Taniguchi, Kazuhiro
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Affiliation |
慶應義塾大学商学部
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河原, 茂晴
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カワハラ, シゲハル
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Romanization |
Kawahara, Shigeharu
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河原アソシエイツ/公認会計士 (アメリカ・日本)
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慶應義塾大学出版会
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Kana |
ケイオウ ギジュク ダイガク シュッパンカイ
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Romanization |
Keiō gijuku daigaku shuppankai
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2023
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三田商学研究
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Name (Translated) |
Mita business review
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Volume |
66
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1
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2023
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4
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Start page |
85
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End page |
99
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Abstract |
本論文の目的は,21世紀のVUCA(流動的・不確実・複雑・曖昧: volatile, uncertain, complex, and ambiguous)世界において1つの大きな潮流となりつつあるように,ROE(株主資本利益率: Return on Equity)を超えてサステナビリティ経営をどう実現していくべきかを検討することに求められる。そして,サステナビリティ経営とそのカギとなるパーパスの理解に向けて,ソニーグループの事例研究を試みるつもりである。
This paper aims to examine how sustainability management beyond ROE, which is required in the VUCA world, should be done. And it attempts to offer a case study of Sony Group to understand the role of purpose in sustainability management.
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