The authors focus on the problem of sustainability from the standpoint of corporate management in this book. They propose that 'sustainability management not only earns profits, but also fulfills social responsibilities while considering the environment, people, and society, and enables management to continue to have the potential to survive in the future'. In that sense, it is also related to the Sustainability Development Goals. To fulfil this aim, the authors focus on how companies should implement sustainability management through considering both the theoretical aspects and practical aspects of actual companies.From a theoretical perspective, the authors consider the construction of a business model that achieves both economic and social value, the implementation method of governance control, and the performance evaluation method. From a practical perspective, the current state of sustainability management in Japanese companies is analysed by focusing on the cases of two manufacturing companies and two service companies. In addition, since cooperation with other companies and other organizations is necessary for implementation, the authors explore the ideal form of cooperation between companies and cooperation between the private sector and local governments.
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Kazuki Hamada is currently working as a full professor at Okayama Shoka University, after working at Seinan Gakuin University and Kwansei Gakuin University. For a total of 40 years, Hamada has been researching the role of management accounting in corporate planning and control. Activities at major academic societies include president (2009–2012) and vice-president (2012–present) at Japan Society of Organization and Accounting (JSOA), vice- president (2011–2014), executive director (2002–2008, 2014–2020) and director (1999–2020) at Japanese Association of Management Accounting (JAMA), and councilor (2012–2020) at Japan Accounting Association (JAA). Hamada was awarded The Society Award (Achievement Award and Literature Award) by JAMA.
Johei Oshita is now the Professor Emeritus at Kyushu University, after teaching at Kyushu University and several other universities for over 30 years. His main areas of research are industrial accounting, managerial accounting and management control. In particular, he studied at the Université de Paris Dauphine, which made him well acquainted with the French situation and gave lectures at the Grande Ecole and universities in France. He has published more than 50 articles in Japanese, English and French in books, journals and university bulletins. His current research interest is to open up a new academic field of "Governance Control" by analyzing trends in Sustainable Governance originating in Europe based on French control theory.
Hiroshi Ozawa is a full professor at Nagoya University since 2007, where he holds the chair "Management Accounting and Cost Management" at graduate school of economics and is deputy general manager of the Headquarters for the Promotion of Academic Research and Industry-Government-Academia Collaboration. His research mainly focuses on Toyota Production System, information processing in organizational decision making. He published more than 30 articles on these subjects in the Japanese and international journals. He also has experience leading improvement(KAIZEN), strategic planning, and production technology innovation at three manufacturing consulting firms.
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