A Study on The Significance and Possibility of CSR Scorecard

这项研究考察了一种管理会计工具的潜力，该工具有助于估计企业社会责任(CSR)相关活动的盈利能力。每个企业都希望评估这些活动对其经济绩效的影响，因为它们必须与利益相关者就这些活动达成共识，以确保企业社会责任的可持续执行。然而，企业社会责任活动的内容是多种多样的，管理会计所能贡献的领域是有限的。对于上述目标，基于平衡计分卡的思想和框架的企业社会责任计分卡(或企业社会责任战略地图)可能是为数不多的有用工具之一。该工具显示了企业社会责任相关活动与未来经济回报之间的因果关系，尽管它不能直接评估活动的“实质性”，以及这些活动对组织利润的增加程度。通过创新行动研究，本研究验证了企业社会责任记分卡在将企业社会责任的潜力可视化为无形资产方面的相关性，特别是确认了它将成为促进组织成员之间建立企业社会责任共识的有力支持工具。此外，我们还提出了一个新的框架来评估“就绪性”，这是对有形的替代，意味着无形资产与经济结果相结合的便利或容易程度。

This study examined the potential of a management accounting tool that helps to estimate the profitability of CSR(cooperate social responsibility) rerated activities. Every firm hopes to estimate the effects or influences of these activities on their economical performance, since they must reach a consensus on the activities with their stake-holders and ensure the sustainable execution of CSR. The contents of CSR rerated activities, however, are put on various, and the domain to which management accounting could contribute is limited. For the above objectives, probably, CSR Scorecard (or CSR Strategy Map) backed up by the ideas and framework of Balanced Scorecard will be one of the very few useful tools.The tool shows a cause and effect relationship between CSR related activities and economical returns in future, although it is not able to evaluate the "materiality" of the activities directly; how much these activities increase organizational profits. By innovation action research, our study verified the relevance of CSR Scorecard to visualize the potential of CSR as intangibles, and especially identified that it will be a strong support tool to promote the consensus-building for carrying out CSR among the organization members. Furthermore, we suggested a new framework for evaluating the "readiness" that is an alternative to materiality and means the facility or ease with which intangibles combine with economical results.