Title

次世代型CSVの経営体制とサーキュラー・エコノミー
政策

Author(s)近藤, 久美子

Citation

国際公共政策研究. 2023, 27(2), p. 43-55

Version Type VoR
URL

https://doi.org/10.18910/90175

rights
Note

Osaka University Knowledge Archive : OUKA
https://ir.library.osaka-u.ac.jp/
Osaka University

43ഏɭˊ‫ ׹‬%58 Ʒኺփ˳СƱǵȸǭȥȩȸȷǨǳȎȟȸ૎ሊ*
Next-Generation CSV Strategies for Promoting Circular Economy (CE) Policies㏆⸨ஂ⨾Ꮚ**
Kumiko KONDO**ᢞ✏ㄽᩥึ✏ཷ௜᪥ 2022 ᖺ 10 ᭶ 5 ᪥ ᥇ᢥỴᐃ᪥ 2022 ᖺ 12 ᭶ 1 ᪥

Abstract
Circularity is one of the essential elements of the Sustainable Development Goals (SDGs). According to the Ellen
MacArthur Foundation, the “circular economy (CE)” concept consists of three main principles: (1) “Eliminate waste
and pollution,” (2) “Keep products and materials in use,” and (3) “Regenerate natural systems” through activities, suchas biodiversity preservation, soil conservation, and groundwater management. The main objective of this paper is to
explore effective management structures that will enable companies to meet the CE principles and regional policy goals.
Based on an examination of 1,631 Japanese companies, this study attempts to identify the key factors affecting “NextGeneration CSV (Creating Shared Value)” strategies. Japanese companies in the manufacturing, retail/wholesale, andservice sectors have succeeded in implementing problem-solving projects; however, it is necessary to improve theirgovernance systems and internal branding strategies in order to enhance the impact of their CE initiatives. Furthermore,
Japanese companies should offer a wider range of incentive programs (monetary and non-monetary) while gaining abetter understanding of local and national CE policy trends.
࣮࣮࢟࣡ࢻ㸸 ࢧ࣮࣮࣭࢚࢟ࣗࣛࢥࣀ࣑࣮ࠊḟୡ௦ᆺ &69 ⤒Ⴀࠊ*+50ࠊ&( ᨻ⟇ࠊ(6*Keywords㸸 Circular Economy (CE), Next-Generation CSV Strategies, Green HRM (GHRM), CE Policies, ESG
JEL Classification Codes㸸 M14, Q58, A13* ᮏ◊✲ࡣࠊJSPS ⛉◊㈝ (JP22K01721) ࡢຓᡂࢆཷࡅࡓࡶࡢ࡛࠶ࡿࠋᮏ✏࡟ᑐࡋࠊ༏ྡᰝㄞ⪅ࡼࡾ᭷┈࡞ࢥ࣓ࣥࢺࢆ㡬࠸ࡓࠋ ࡇࡇ࡟グࡋ࡚ឤㅰ⏦ࡋୖࡆࡲࡍࠋ
** ᶓ὾ᅜ❧኱Ꮫ኱Ꮫ㝔ᅜ㝿♫఍⛉Ꮫ◊✲㝔෸ᩍᤵ44

国際公共政策研究第 27 巻 第 2 号
   ḟୡ௦ᆺ CSV ࡢ⤒Ⴀయไ࡜ࢧ࣮࣮࣭࢚࢟ࣗࣛࢥࣀ࣑࣮ᨻ⟇                  1㸬ࡣࡌࡵ࡟
ᅜෆእ࡛ࠊࠕࢧ࣮࣮࣭࢚࢟ࣗࣛࢥࣀ࣑࣮ (ᚠ⎔ᆺ⤒῭♫఍: Circular Economy (CE))ࠖ࡬ࡢ⛣⾜࡟ྥࡅࡓᨻ⟇ࡢ࠶ࡾ᪉࡟ࡘ࠸࡚ࠊ᳨ウࡀ㐍ࡵࡽࢀ࡚࠸ࡿࠋḢᕞㅖᅜ (࢜ࣛࣥࢲ࣭ࢫ࢙࣮࢘ࢹ࣭ࣥ࢖ࢠࣜࢫ࣭
࢔࢖ࣝࣛࣥࢻ࣭ࢫ࣌࢖ࣥ) ࢆ୰ᚰ࡟ࠊୡ⏺ࡢ⮬἞యࢆᑐ㇟࡜ࡋࡓ CE ㄪᰝ (OECD 2020) ࡛ࡣᢏ⾡㠃௨ୖ࡟ࠕᨻ⟇ࡢໟᣓⓗ࡞どⅬࡢḞዴ (Policy Gaps)ࠖࡸࠕேⓗ㈨※ࡢ୙㊊ (Capacity Gaps)ࠖ➼ࡀㄢ㢟࡜ࡋ࡚ᣲࡆࡽࢀ࡚࠸ࡿࠋ
ᮏ◊✲ࡢ㈉⊩ࡣࠊࡇࢀࡽࡢㄢ㢟࡟௻ᴗࢹ࣮ࢱࢆ⏝࠸࡚♧၀ࢆ୚࠼ࡿⅬ࡟࠶ࡿࠋ௒ᚋࡢ CE ࡛ࡣࠊ౑⏝῭ࡳ〇ရࡀࡉࡲࡊࡲ࡞⏝㏵࡟෌฼⏝ࡉࢀࠊ㛗ᮇ࡟ࢃࡓࡗ࡚♫఍࡛ᚠ⎔ࡋ⥆ࡅࡿ࡜࠸࠺≉ᚩࡀࠊࡇࢀࡲ࡛ࡢࠕࣜࢽ࢔࣭࢚ࢥࣀ࣑࣮ (┤⥺ᆺ⤒῭)ࠖ࡜ࡢ኱ࡁ࡞㐪࠸࡛࠶ࡾࠊྛ⣲ᮦࡀ
ᮏ᮶ᣢࡘ㉁ࡢຎ໬ࢫࣆ࣮ࢻࢆᨵၿࡉࡏࡿྲྀࡾ⤌ࡳࡸࠊ⎔ቃ㈇Ⲵࡢ㍍ῶ (ᅵተ࣭Ỉᚠ⎔ࡢ෌⏕ࠊ⏕≀ከ
ᵝᛶࡢಖ඲) ➼ࡀࠊࡼࡾ㔜せᛶࢆቑࡍࠋゝ࠸᥮࠼ࢀࡤࠊCE ࡛ࡣࠊࣜࢧ࢖ࢡࣝᮇ㛫ࡢ㛗ᮇ໬࡟కࡗ࡚
͆㛢࣮ࣝࣉ(Closed-Loop Recycling)͇ࡀ㐩ᡂࡉࢀࡿ୍᪉࡛ࠊᚑ᮶ࡢࠕ┤⥺ᆺࠖ⤒῭࡛ࡣࣜࢧ࢖ࢡ࣭ࣝ
࣮ࣝࣉࡀᵓ⠏ࡉࢀ࡞࠸ࡓࡵࠊ͆㛤࣮ࣝࣉ(Open-Loop Recycling)͇ࡀᖖែ໬ࡋࠊ⣲ᮦ࣭〇ရࡢ෌฼⏝ࡢ
ὶࢀࡀ㏵⤯࠼࡚ࡋࡲ࠺ࠋ⌧ᅾࡢୡ⏺࡟࠾ࡅࡿ㖔≀࣭㔠ᒓ࣭ࣂ࢖࣐࢜ࢫ➼ࡢᖺ㛫෌฼⏝ࡢᣦᶆࠊࠕᚠ⎔ᛶ
(Circularity)ࠖࡣ 8.6% (WBCSD 2021) ࡜ࠊప࠸≧ែࡀ⥆ࡃࠋ㏆ᖺࡢ௻ᴗ࡟ࡼࡿ♫఍ㄢ㢟ゎỴ࡬ࡢ㈉⊩ࡣࠊ▷ᮇⓗࠕCSR (Corporate Social Responsibility: ௻ᴗࡢ♫఍ⓗ㈐௵)ࠖάືࡢᯟ࡟␃ࡲࡽࡎࠊࠕᮏᴗࡢᙉࡳࢆά࠿ࡋࡓࠊ㛗ᮇⓗ࡞♫఍ㄢ㢟ゎỴᆺࣅࢪࢿࢫࠖ
࡜ࡋ࡚▱ࡽࢀࡿࠊ
ࠕCSV1 (Creating Shared Value: ඹ᭷౯್ࡢ๰㐀) ⤒Ⴀ (Porter and Kramer 2011)ࠖ
࡬࡜኱ࡁ࡞㐍໬ࢆ㐙ࡆࡓࠋࠕ♫఍ᛶࠖ࡜ࠕ⤒῭ᛶࠖࡢ୧❧ࢆᅗࡿ CSV ஦ᴗࢆᒎ㛤୰ࡢ᪥ᮏ௻ᴗࡣቑ࠼ࠊ
஦౛(బ⸨௚ 2014)ࡢ⵳✚ࡀ㐍ࡴࠋࡋ࠿ࡋࠊ᭦࡞ࡿࠕCSV ஦ᴗࡢๅ᪂࣭㧗ᗘ໬ࠖ↓ࡋࡢ≧ែ࡛ࠊ௒ᚋࡢ
CE ᮲௳ࡢ㐩ᡂࡣ㞴ࡋ࠸ࠋࡑࡢ⌮⏤ࡣࠊCE 㐩ᡂ࡬ࡢ͆3 Principles͇࡜࿧ࡤࢀࡿ⎔ቃ࡟㛵ࡍࡿཎ๎ࡀࠊ
᪤Ꮡࡢ࢚ࢥၟရࡸࢧ࣮ࣅࢫࡼࡾࡶࠊᴟࡵ࡚㧗࠸Ỉ‽࡜࡞ࡗࡓࡓࡵ࡛࠶ࡿࠋලయⓗ࡟ࡣࠊୗグࠕ1~3 ࡢ
1 㡯┠௨ୖ࡟ヱᙜࡋࠊṧࡾࡢ㡯┠࡟ࡶ㏫⾜ࡋ࡞࠸(EMF 2020)ࠖ࡜࠸࠺᮲௳ࢆ‶ࡓࡉ࡞ࡅࢀࡤ࡞ࡽ࡞࠸
(㏆⸨ 2022)ࠋ〇㐀ᴗࡔࡅ࡛࡞ࡃࠊࠕ⎔ቃ㡿ᇦ࡟࠾ࡅࡿྲྀࡾ⤌ࡳࡢ㧗ᗘ໬ࠖࡀ୍ᒙồࡵࡽࢀࡿࡔࢁ࠺ࠋ
1㸬 “Eliminate waste and pollution (ᗫᲠ≀ࡸởᰁࢆ⏕ࡳฟࡉ࡞࠸ࢹࢨ࢖࣭ࣥタィ)”
2㸬“Keep products and materials in use (〇ရࡸཎᩱࢆ౑࠸⥆ࡅࡿ㧗ᣢ⥆ᛶࡢࢩࢫࢸ࣒)” 3㸬“Regenerate natural systems (⮬↛ࢩࢫࢸ࣒ࡢ෌⏕)”ᮏ◊✲ࡢ┠ⓗࡣࠊQ: CE ᐇ⌧࡟㈨ࡍࡿࠕ
͆ḟୡ௦ᆺ͇CSV ⤒Ⴀయไࠖࡢಁ㐍࣭㜼ᐖせᅉࡣఱ࠿ࠊ࡟
ࡘ࠸࡚᪥ᮏ௻ᴗࡢ᭱᪂ࢹ࣮ࢱ (ᮾὒ⤒῭᪂ሗ♫ 2021) ࢆ⏝࠸ゎ᫂ࡍࡿࡇ࡜࡛࠶ࡿࠋ〇㐀ᴗ௨እࢆྵࡴ
ᅜෆ CE ⛣⾜ࡸ CSV ࡢどⅬࢆ᥼⏝ࡋࡓ◊✲ࡣᑡ࡞࠸ࠋᅗ 1 ࡟ࠊᮏ✏ࡢศᯒᯟ⤌ࡳ (2 ✀㢮ࡢศᯒ) ࢆ♧ࡋࡓࠋࡲࡎࠊAnalysis 1 ࡛ࡣࠊ(♫఍ㄢ㢟ࡢゎỴࢆ஦ᴗ࡜ࡋ࡚⾜ࡗ࡚࠸ࡿ) CSV ࡢ⥅⥆ᛶ (཰┈ᛶ)࡟㛵ࡍࡿᅇ⟅࡟╔┠ࡋࡓࠋࡘࡲࡾࠊCSV ஦ᴗ࡜ࡋ࡚ࠕ༑ศ࡞฼┈ࢆୖࡆ࡚࠸ࡿࠖ࡜ᅇ⟅ࡋࡓ௻ᴗ⩌ࡢ
つᐃせᅉ࡛࠶ࡿࠋAnalysis 1 ࡛ࠕ♫఍ᛶ࡜཰┈ᛶࡢ㧗࠸ࠖCSV ஦ᴗࢆᒎ㛤୰ࡢ௻ᴗ࡟࠾ࡅࡿࠕ⤒Ⴀయไࡢ≉ᚩࠖࢆ⌮ゎࡍࡿࡓࡵ࡟ࠊ౛࠼ࡤࠊ
ࠕேᮦࡢከᵝᛶ࡜ໟᦤᛶ (Diversity & Inclusion)࣭♫እᅋయ࡜ࡢ㐃ᦠ࣭ാࡁ᪉ᨵ㠉࣭࢖ࣥࢭࣥࢸ࢕ࣈไᗘ࣭Ꮫ⩦ᶵ఍࣭♫ෆ࡛ࡢ᝟ሗᥦ౪࣭ᑐእάື࣭ᶵ㛵ᢞ㈨ᐙ࡜
ࡢᑐヰࠖ➼ࡢㄝ᫂ኚᩘࢆ⏝࠸ࡿࠋ⥆ࡃ Analysis 2 ࡛ࡣࠊCSV ⤒Ⴀࡢḟࡢẁ㝵࡜ࡋ࡚ࠊࠕCE 㐩ᡂᗘ (㐍ᤖᗘ)ࠖ࡟ᇶ࡙ࡃ௻ᴗศ㢮 (ᅗ 2) ࢆ⾜࠸ࠊCE ⛣⾜ᮇ࡟୙ྍḞ࡞ࠕ͆ḟୡ௦ᆺ͇CSV ⤒Ⴀ (CSV ஦ᴗࡢๅ᪂࣭⎔ቃ㠃ࡢ㧗ᗘ໬)ࠖ࡟㛵ࡍࡿಁ㐍せᅉࡢゎ᫂࡜ࠊ㜼ᐖせᅉࡢゎᾘ᪉⟇ࢆ᳨ウࡍࡿࠋࠕCSV (ඹ᭷౯್ࡢ๰㐀㸭ඹ㏻౯್ࡢ๰㐀) ⤒Ⴀࠖࡣࠊ஦ᴗ࡟࠾ࡅࡿࠕ♫఍ᛶࠖ࡜ࠕ⤒῭ᛶࠖࡢ୧❧ࢆ┠ᣦࡋࠊ1)ࠕ〇ရ࣭ᕷሙࡢ
ぢ┤ࡋࠖ2)ࠕࣂ࣮ࣜࣗࢳ࢙࣮ࣥ (౯್㐃㙐) ࡢ⏕⏘ᛶࡢ෌ᐃ⩏ࠖ3)ࠕ⏘ᴗࢡࣛࢫࢱ࣮ࡢᙧᡂࠖࡀࠊ୺࡞≉ᚩ࡜ࡋ࡚ᣲࡆࡽࢀࡿࠋ

1

45
次世代型 CSV の経営体制とサーキュラー・エコノミー政策
2                           ᅜ㝿බඹᨻ⟇◊✲                 ➨ 27 ᕳ➨ 2 ྕ㸦ฟᡤ㸧➹⪅సᡂᅗ㸯 ᮏ◊✲ࡢศᯒᯟ⤌ࡳ࡜ CE ᵓ⠏࡟㈨ࡍࡿࠕḟୡ௦ᆺ CSV ⤒Ⴀࠖ

Analysis 2 ࡛ࡣࠊࠕḟୡ௦ᆺ CSV ⤒Ⴀࠖࡢ᰾࡛࠶ࡿࠕCE ᑐᛂຊࠖᙉ໬࡟ᙺ❧ࡘࠊ⤌⧊ࡢ₯ᅾ⬟ຊࡶ⪃៖࡟ධࢀࡓࠋලయⓗ࡟ࡣࠊ⎔ቃࣅࢪࢿࢫࢆࠕ⾜ࡗ࡚࠸ࡿࠖ࡜ᅇ⟅ࡋࡓ௻ᴗ࡛࠶ࡿࠋᮏᴗ࡜ࡢ⧅ࡀ
ࡾࡣ࠶ࡿࡶࡢࡢࠊ⌧᫬Ⅼ࡛ࡣつᶍࡀᑠࡉࡃࠊὀ㔘ḍ࡟♧ࡋࡓ CSV ࡢ≉ᚩࢆྵࡲ࡞࠸ࢣ࣮ࢫࡀ࠶ࡾᚓ
ࡿࡓࡵࠊࠕᡓ␎ⓗ CSR (▷ᮇⓗ CSR άື࡜ CSV ஦ᴗࡢ୰㛫)ࠖࡶࠊศᯒᑐ㇟࡟ຍ࠼ࡓࠋ
ᮏ✏ࡢᵓᡂࡣ௨ୗࡢ㏻ࡾ࡛࠶ࡿࠋḟ❶࡛ࡣࠊCE ᐇ⌧࡟ᐤ୚ࡍࡿ⤌⧊ࡢྲྀࡾ⤌ࡳ࡟㛵ࡍࡿඛ⾜◊✲ࢆ⤂௓ࡍࡿࠋ➨ 3 ❶࡛ Analysis 1 ࡜ Analysis 2 ࡢࢹ࣮ࢱ࡜ศᯒࡢᯟ⤌ࡳࢆㄝ᫂ࡋࡓᚋࠊ➨ 4 ❶࡛ 2✀㢮ࡢศᯒ⤖ᯝ࡟ᇶ࡙ࡃ⪃ᐹࢆ⾜࠸ࠊ➨ 5 ❶࡛ᮏ◊✲ࡢせⅬ࡜௒ᚋࡢᅜෆ࡟࠾ࡅࡿ CE ᮏ᱁⛣⾜࡟ྥࡅࡓ࢖ࣥࣉࣜࢣ࣮ࢩࣙࣥࢆࡲ࡜ࡵࡿࠋ

㸬ᚠ⎔ᆺ⤒῭♫఍ &( ᵓ⠏࡟㛵ࡍࡿඛ⾜◊✲ ࢧ࣮࣮࣭࢚࢟ࣗࣛࢥࣀ࣑࣮ (CE) ࡬ࡢ⛣⾜࡟ࡣከ㠃ⓗ࡞ྲྀࡾ⤌ࡳࡀồࡵࡽࢀࠊCE ࣅࢪࢿࢫࣔࢹࣝ
࡟ຍ࠼࡚ࠊCE ᨻ⟇ࠊࡑࡋ࡚ྛ௻ᴗࡀ CE ཎ๎ࢆᐇ㊶ࡍࡿࡓࡵࡢࠕ⤒Ⴀయไࡢๅ᪂ࠖ➼ࡀᣲࡆࡽࢀࡿࠋ
Marrucci et al. (2021) ࡣࠊEMAS (EU ⎔ቃ⟶⌮࣭⎔ቃ┘ᰝࢫ࣮࣒࢟) ࡟Ⓩ㘓ࡍࡿ⤌⧊ࢆᑐ㇟࡜ࡋࠊ
௻ᴗࡢ⎔ቃ⾜ືࢆಁࡍࠕࢢ࣮ࣜࣥேⓗ㈨※⟶⌮ (Green Human Resource Management: GHRM)ࠖ
ࡀࠊCE ࡸ⎔ቃ࣭⤒῭ࣃࣇ࢛࣮࣐ࣥࢫ➼࡟ࣉࣛࢫࡢᙳ㡪ࢆࡶࡓࡽࡍࡇ࡜ࢆ♧ࡋࡓࠋ᪥ᮏ௻ᴗࢆᑐ㇟࡜
ࡍࡿᮏ◊✲࡛ࡣࠊGHRM ᵓᡂせ⣲ࡢ࠺ࡕ͆Rewards, Appraisals, Involvement, and Training”࡟ຍ࠼࡚ࠊ࢞ࣂࢼࣥࢫ (௻ᴗ⤫἞) ࡢྥୖ࡟㈨ࡍࡿኚᩘཬࡧࠊ⏘ᴗࢲ࣑࣮ኚᩘ➼ࡶ⏝࠸࡚࠸ࡿࠋ
Fortunati et al. (2020) ࡣࠕCE ࡜ CSR ࡢ⧅ࡀࡾࠖ࡟㛵ࡍࡿᐃᛶศᯒ࡛࠶ࡿࠋ᪥࣭௖࣭ⱥࡢ໬⢝ရ࣓࣮࣮࢝ࡢ஦౛ࢆᇶ࡟ࠊ
ࢹࢨ࢖ࣥ࠿ࡽ〇㐀࣭౑⏝ᚋࡲ࡛ࡢ୍㐃ࡢὶࢀ࡟ࡘ࠸࡚ྛ♫ࡢ≉ᚩࡀ♧ࡉࢀࡓࠋᮏㄽᩥ࡛ࡣࠊCE ࡬ࡢ࢔ࢡࢩࣙࣥࡀྍ⬟࡜࡞ࡿᇶ┙ (⤒Ⴀయไ) ࢆ⌮ゎࡍࡿࡓࡵࠊ
ࠕᡓ␎ⓗ CSR ࡸ CSV஦ᴗࠖࢆᒎ㛤୰ࡢᖜᗈ࠸᪥ᮏ௻ᴗࢆᑐ㇟࡟ࠊᐃ㔞ศᯒࢆᐇ᪋ࡋࡓࠋLehmann et al. (2022) ࡣࠊḢᕞ
28 ࠿ᅜࢆᑐ㇟࡟ࠊCE ࡢഃ㠃࡜ࡋ࡚ࠊࠕ⎔ቃຎ໬ࡢ㍍ῶࠖ࡜ࠕ㈨※ຠ⋡ᛶࡢྥୖࠖࡢ 2 Ⅼࢆᣲࡆࡓᚋࠊ
࢖ࣀ࣮࣋ࢩ࣭ࣙࣥேⓗ㈨ᮏ➼ࡀࠊ2 ࡘࡢഃ㠃࡟୚࠼ࡿ࢖ࣥࣃࢡࢺࢆ⪃ᐹࡋ࡚࠸ࡿࠋ(බⓗ㈨㔠ࡀ࢚ࢿࣝࢠ࣮㛵㐃ࢆ୰ᚰ࡜ࡍࡿሙྜ) ࢖ࣀ࣮࣋ࢩࣙࣥࡣ⎔ቃຎ໬ࢆ㍍ῶࡉࡏࡿࡀࠊ㈨※ຠ⋡ᛶ࡟ࡣᙳ㡪ࡀ࡞࠸࡜࠸࠺⤖ᯝ࡛࠶ࡗࡓࠋࡲࡓࠊேⓗ㈨ᮏ࡟ࡘ࠸࡚ࡶࠊCE ࣞ࣋ࣝ࡬ࡢᙳ㡪ࡣ☜ㄆࡉࢀ࡚࠸࡞࠸ࠋࡘࡲࡾࠊ

46

国際公共政策研究第 27 巻 第 2 号
   ḟୡ௦ᆺ CSV ࡢ⤒Ⴀయไ࡜ࢧ࣮࣮࣭࢚࢟ࣗࣛࢥࣀ࣑࣮ᨻ⟇                  3

CE ࢆಁ㐍ࡉࡏࡿேⓗ㈨ᮏࢆศᯒࡍࡿ㝿࡟ࡣࠊᏛṔ௨እ࡟ࢫ࢟ࣝࡸ⫋ሙ◊ಟ➼ࡶ⪃៖ࡍࡿᚲせࡀ࠶ࡿ࡜࠸࠺ࠋࡑࡢࡓࡵࠊᮏ✏࡛ࡣࠊ⫋ሙ࡟࠾ࡅࡿࢫ࢟ࣝ࢔ࢵࣉ➼ࡢኚᩘࢆຍ࠼ࡓࠋ
 EU ຍ┕ᅜࡢ࣐ࢡࣟࢹ࣮ࢱࢆ⏝࠸ࡓ◊✲ (Kostakis and Tsagarakis 2022) ࡟ࡼࢀࡤࠊ
ࠕᚠ⎔ᛶྥୖࠖ
࡟ᑐࡋࠊࠕ㉳ᴗᐙ⢭⚄࣭࢖ࣀ࣮࣋ࢩ࣭ࣙࣥ♫఍⤒῭Ⓨᒎ [೺ᗣ㸭ᑑ࿨࣭ᩍ⫱࣭⏕άỈ‽ࡢᖹᆒⓗ࡞㐩ᡂᗘ࡛࠶ࡿ͆ே㛫㛤Ⓨᣦᩘ (The Human Development Index: HDI)͇]ࠖࡣṇࡢᙳ㡪ࢆ୚࠼ࡿࠋᮏㄽᩥ
࡛ࡣࠊ(♫ෆ㉳ᴗᐙࡢࡼ࠺࡟) ಶேࡢᙉࡳࢆⓎ᥹࡛ࡁࡿࠊ♫ဨồ⫋ᆺࠕ♫ෆ FA (ࣇ࣮࢚࣮ࣜࢪ࢙ࣥࢺ)ไᗘࠖࡢኚᩘࢆྵࡵࡓࠋ
ࠕ♫ෆ FA ไᗘࠖࡣࠊ᭷㈨᱁♫ဨࡀࡇࢀࡲ࡛ࡢᐇ⦼➼ࢆᇶ࡟ᕼᮃ㒊⨫࡬⮬ࡽồ⫋ࡋࠊ␗ືࡀྍ⬟࡜࡞ࡿࠋࡇࢀࡣྛ㒊⨫ࡀ♫ෆ࡛ເ㞟ࡍࡿࠕ♫ෆබເไᗘࠖ(ேᮦ୙㊊࡟ᑐᛂࡍࡿࡓࡵࡢồே) ࡜ࡣ␗࡞ࡿࠋEU ࡛ࡣ࢚ࢿࣝࢠ࣮࣭⎔ቃ㛵㐃ࡢබⓗ࡞◊✲㛤Ⓨ (R&D) ᢞ㈨ࡀ㐍ࡳࠊGarridoPrada et al (2021) ࡣࡇࡢࡼ࠺࡞ R&D ᢞ㈨ࡀࠊ୰ᑠ௻ᴗ (SMEs) ࡢ CE ⾜ື࡟ཬࡰࡍᙳ㡪ࢆࢸ࣮࣐࡜ࡋ࡚࠸ࡿࠋศᯒࡢ⤖ᯝࠊබⓗ R&D ᢞ㈨ࡣ SMEs ࡢ CE ⾜ືࢆಁ㐍ࡉࡏࡿࡇ࡜ࡀ᫂ࡽ࠿࡜࡞ࡗࡓࠋ
ᮏ✏ࡢ◊✲ᑐ㇟ (⾲ 1 ࡜ 2) ࡣࠊᚑᴗဨᩘࡢከ࠸௻ᴗࡀ┠❧ࡘࡓࡵࠊእ㒊ᙳ㡪࡜ࡋ࡚ࠕᑐእⓗ࡞ࢫࢸ࣮ࢡ࣍ࣝࢲ࣮ (ᶵ㛵ᢞ㈨ᐙ➼) ࡟ࡼࡿຓゝࠖࡸࠕNPO ➼࡜ࡢ㐃ᦠࠖ࡜࠸ࡗࡓኚᩘࡶྵࡵࠊศᯒࢆ⾜࠺ࠋ௒ᚋࠊࡉࡲࡊࡲ࡞⏘ᴗࡀ CE ┠ᶆ㐩ᡂࡢࣉࣟࢭࢫ࡟࠾࠸࡚ࠊእ㒊ᨭ᥼ࢆྲྀࡾධࢀࡘࡘ௻ᴗࡢᣢ⥆ⓗ࡞ᡂ㛗࡜ᆅᇦ♫఍ࡢ⮬ᚊⓗ࡞Ⓨᒎ࡟㈉⊩ࡍࡿࡓࡵ࡟ࡶࠊ
ࠕ͆ḟୡ௦ᆺ͇CSV ࡢ⤒Ⴀయไࠖ࡟㛵ࡍࡿ᝟ሗᥦ౪ࡣࠊ୙ྍḞ࡛࠶ࡿࠋ

$QDO\VLV ࡜ $QDO\VLV ࡢࢹ࣮ࢱཬࡧศᯒ᪉ἲ
$QDO\VLV ᑐ㇟ࡢ᪥ᮏ௻ᴗ  ♫࡜᥎ᐃᡭἲ
ᮏ◊✲ࡢ Analysis 1 ࡜ Analysis 2(ᅗ 1)ࡣࠊ1,631 ♫ࡢ᪥ᮏ௻ᴗࡼࡾ཰㞟ࡉࢀࡓ᭱᪂ࡢࠗCSR ௻ᴗ⥲ぴ (ࢹ࣮ࢱ࣮࣋ࢫ) 2022 ᖺ∧㸸ࠕ⎔ቃ⦅ࠊ㞠⏝࣭ேᮦά⏝⦅ࠊCSR ඲⯡⦅ࠖ(ᮾὒ⤒῭᪂ሗ♫ 2021)࠘
ࢆ⏝࠸ࠊᐇ᪋ࡋࡓࠋࡑࡢ࠺ࡕ Analysis 1 ࡢศᯒᑐ㇟ࡣࠊ
ࠕCSV࣭BOP (The Base of the Pyramid)ࣅࢪ
ࢿࢫࡢ≧ἣࠖ࡟㛵ࡋ࡚ࠊࠕ༑ศ࡞฼┈ࢆୖࡆ࡚࠸ࡿࠖࠊࠕᑗ᮶ࡢࣅࢪࢿࢫࢳࣕࣥࢫࠖࡲࡓࡣࠊࠕ♫఍㈉⊩ࡢഃ㠃ࡀᙉ࠸ࠖࡢ࠸ࡎࢀ࠿ࢆ㑅ᢥࡋࡓ᪥ᮏ௻ᴗ 972 ♫ (⾲ 1) ࡛࠶ࡿࠋ㏆ᖺࠊBOP ࣅࢪࢿࢫࡣࠊ᪂⯆ᅜࡸ㏵ୖᅜ࡟࠾ࡅࡿ BOP ᒙᑐ㇟ࡢ CSV ࣅࢪࢿࢫ࡜ࡋ࡚╔ᡭࡉࢀࡿࡇ࡜ࡀከ࠸ࠋ
Analysis 1 ࡢ⿕ㄝ᫂ኚᩘ࡜ㄝ᫂ኚᩘࡢヲ⣽ࢆୗグ࡟ࡲ࡜ࡵࡓࠋ
㸺⿕ㄝ᫂ኚᩘ㸼
CSV㸸  ࠕCSV࣭BOP ࣅࢪࢿࢫࡢ≧ἣࠖ࡟㛵ࡋࠊᑐ㇟௻ᴗࡢ࠺ࡕࠊ
ࠕ༑ศ࡞฼┈ࢆୖࡆ࡚࠸ࡿࠖ
ࢆ㑅ᢥࡋࡓሙྜࡣ 1ࠊࡑࢀ௨እࢆ 0 ࡜ࡍࡿࢲ࣑࣮ኚᩘ
㸺ㄝ᫂ኚᩘ㸼ᚑᴗဨᩘ㸸 ⌧ᅾࡢᚑᴗဨᩘ
ᖹᆒᖺ㱋㸸 ⌧ᅾࡢᚑᴗဨࡢᖹᆒᖺ㱋 ᖹᆒ⤥୚㸸 ⌧ᅾࡢᚑᴗဨࡢᖹᆒᖺ㛫⤥୚ᑓ௵ᙺဨ㸸 ⎔ቃᢸᙜᙺဨ࡟ࡘ࠸࡚ࠊࠕᑓ௵ᙺဨࠖ᭷ࡢሙྜࡣ 1ࠊࡑࢀ௨እࢆ 0 ࡜ࡍࡿࢲ࣑࣮ኚᩘ
ࢲ࢖ࣂ࣮ࢩࢸ࢕㸸 ࠕከᵝ࡞ேᮦࡢ⬟ຊά⏝࣭Ⓩ⏝ࢆ┠ⓗ࡜ࡋࡓᑓ௵㒊⨫ࠖࡀ᭷ࡢሙྜࡣ 1ࠊࡑࢀ௨እࢆ 0 ࡜ࡍࡿࢲ࣑࣮ኚᩘ
⾲ᙲไᗘ㸸 ≉ู࡞ᡂᯝ࡟ᑐࡍࡿ⾲ᙲ࣭ሗዡไᗘࡀ᭷ࡢሙྜࡣ 1ࠊࡑࢀ௨እࢆ 0 ࡜ࡍࡿࢲ࣑࣮ኚᩘ 㐃ືᆺᙺဨሗ㓘㸸
ࠕESG (⎔ቃ࣭♫఍࣭࢞ࣂࢼࣥࢫ)࣭CSR࣭SDGs 㛵㐃ᣦᶆࡢᙺဨሗ㓘࡬ࡢ཯ᫎࠖ࡟
ࡘ࠸࡚ࠊࠕ཯ᫎࡋ࡚࠸ࡿࠖࡣ 1ࠊࡑࢀ௨እࢆ 0 ࡜ࡍࡿࢲ࣑࣮ኚᩘ

47
次世代型 CSV の経営体制とサーキュラー・エコノミー政策
4                           ᅜ㝿බඹᨻ⟇◊✲                 ➨ 27 ᕳ➨ 2 ྕ

 FA ไᗘ㸸 ♫ဨồ⫋ᆺࠕ♫ෆ FA ไᗘࠖࡀ᭷ࡢሙྜࡣ 1ࠊࡑࢀ௨እࢆ 0 ࡜ࡍࡿࢲ࣑࣮ኚᩘ ᶵ㛵ᢞ㈨ᐙ㸸  ᶵ㛵ᢞ㈨ᐙࡸ ESG ㄪᰝᶵ㛵➼࡜ࡢᑐヰࢆࠕ⾜ࡗ࡚࠸ࡿࠖሙྜࡣ 1ࠊࡑࢀ௨እࢆ 0࡜ࡍࡿࢲ࣑࣮ኚᩘ ♫ෆ᝟ሗᥦ౪㸸 ♫ဨࡢ♫఍ㄢ㢟ゎỴ࡬ࡢ㛵ᚰࢆ㧗ࡵࡿྲྀࡾ⤌ࡳࢆࠕ⾜ࡗ࡚࠸ࡿࠖሙྜࡣ 1ࠊࡑࢀ௨እࢆ 0 ࡜ࡍࡿࢲ࣑࣮ኚᩘ ᑐእάື㸸 ࢫࢸ࣮ࢡ࣍ࣝࢲ࣮࣭࢚ࣥࢤ࣮ࢪ࣓ࣥࢺࡢᐇ᪋᭷ࡣ 1ࠊࡑࢀ௨እࢆ 0 ࡜ࡍࡿࢲ࣑࣮ኚᩘ ࢫ࢟ࣝ࢔ࢵࣉ㸸 ࠕⱝᡭ♫ဨࡢᡂ㛗ࡸࢫ࢟ࣝ࢔ࢵࣉ㸸 ᪂つ஦ᴗᥦ᱌ࡢᶵ఍ࠖࡀ᭷ࡢሙྜࡣ 1ࠊࡑࢀ௨እࢆ 0 ࡜ࡍࡿࢲ࣑࣮ኚᩘ ࢫࢺࢵࢡ࢜ࣉࢩࣙࣥ㸸 ᚑᴗဨࡸᙺဨࡀᶒ฼⾜౑౯᱁࡛⮬♫ᰴࢆྲྀᚓ࡛ࡁࡿࠕࢫࢺࢵࢡ࢜ࣉࢩࣙࣥ
ไᗘࠖࡀ᭷ࡢሙྜࡣ 1ࠊࡑࢀ௨እࢆ 0 ࡜ࡍࡿࢲ࣑࣮ኚᩘ
㐠㍺ᴗ㸸   㝣㐠ᴗࠊ✵㐠ᴗࠊᾏ㐠ᴗࠊ಴ᗜ࣭㐠㍺㛵㐃ᴗ➼ࢆ 1ࠊࡑࢀ௨እࡣ 0(ཧ↷ኚᩘ)

ၟᴗ㸸    ༺኎ᴗ࣭ᑠ኎ᴗࡣ 1ࠊࡑࢀ௨እࢆ 0 ࡜ࡍࡿࢲ࣑࣮ኚᩘ ࢧ࣮ࣅࢫᴗ㸸ࢧ࣮ࣅࢫᴗࠊ᝟ሗ࣭㏻ಙᴗࠊ㔠⼥࣭ಖ㝤ᴗࡣ 1ࠊࡑࢀ௨እࢆ 0 ࡜ࡍࡿࢲ࣑࣮ኚᩘ

〇㐀ᴗ㸸   〇㐀ᴗࡣ 1ࠊࡑࢀ௨እࢆ 0 ࡜ࡍࡿࢲ࣑࣮ኚᩘ ᘓタᴗ㸸   ᘓタᴗࡣ 1ࠊࡑࢀ௨እࢆ 0 ࡜ࡍࡿࢲ࣑࣮ኚᩘ
㎰Ỉ࣭㈨※࢚ࢿࣝࢠ࣮㸸 ㎰ᯘỈ⏘࣭㈨※࢚ࢿࣝࢠ࣮ (㖔≀࣭㟁Ẽ࣭࢞ࢫ) ࡣ 1ࠊࡑࢀ௨እࢆ 0࡜ࡍࡿࢲ࣑࣮ኚᩘ
⾲ 1 ࡣࠊCSR άືࡢ㐍໬ࡶࡋࡃࡣ CSR ࡜ CSV ࡢ୧❧࡟ࡼࡾࠊࠕCSV ⤒Ⴀ┠ᶆ (♫఍ᛶ࡜⤒῭ᛶ)ࢆ㐩ᡂࡋࡓ᪥ᮏ௻ᴗ 972 ♫: Analysis 1ࠖࡢᇶᮏ⤫ィ㔞࡛࠶ࡿࠋ㸦⾲㸯㸧Analysis 1 ᇶᮏ⤫ィ㔞 (CSV ⤒Ⴀ┠ᶆࢆ㐩ᡂࡋࡓ᪥ᮏ௻ᴗ)
ร਼
ɻ&69

ฑ‫ۋ‬


࠹ঘ஍

࠹୉஍

ඬ६ยࠫ








ɻॊ‫ۂ‬ҽ਼



ɻฑ‫ۋ‬೧ྺ









ɻฑ‫ڇۋ‬༫







ɻ઒೜ༀҽ









ɻξ΢ώʖετΡ









ɻනঞ੏ౕ









ɻ࿊ಊ‫ܗ‬ༀҽๅृ









ɻ)$੏ౕ









ɻ‫ؖؽ‬౦ࣁՊ









ɻऀ಼৚ๅ఑‫ڛ‬









ɻଲ֐‫׈‬ಊ









ɻηΫϩΠρϕ









ɻηφρέΨϕεϥϱ









ɻӣ༎‫ۂ‬









ɻঐ‫ۂ‬









ɻγʖϑη‫ۂ‬









ɻ੣ଆ‫ۂ‬









ɻ‫ݒ‬અ‫ۂ‬









ɻ೸ਭʀࣁ‫ݱ‬Φϋϩάʖ









ɻ؏଎਼


㸦ฟᡤ㸧ᮾὒ⤒῭᪂ሗ♫  ࢆᇶ࡟ࠊ➹⪅సᡂ

48

国際公共政策研究第 27 巻 第 2 号
   ḟୡ௦ᆺ CSV ࡢ⤒Ⴀయไ࡜ࢧ࣮࣮࣭࢚࢟ࣗࣛࢥࣀ࣑࣮ᨻ⟇                  5���∗ = �0 � � �� ��� � ��
� =1�� ��1 � , � , ��� �� (0,1)
�� = �

10

�� ��∗ > 0,���������

Analysis 1 ࡣࠊ2 ್ࣉࣟࣅࢵࢺ࣭ࣔࢹࣝ (Binary Probit Model)࡛᥎ᐃࡍࡿࠋ
ୖグࡢࣉࣟࣅࢵࢺ࣭ࣔࢹ࡛ࣝࡣࠊ₯ᅾኚᩘ Yi*ࡀ 0 ࢆ㉸࠼ࡓ᫬࡟ࠊ(⿕ㄝ᫂ኚᩘࡣ) Yi =1 ࡜࡞ࡿ(i=1,2,…,n)ࠋྛ♫ࡢ CSV ஦ᴗࢆࡣࡌࡵ࡜ࡍࡿࠕ♫఍ㄢ㢟ゎỴᆺࣅࢪࢿࢫࠖࡀ (ࡑࡢ♫఍ᛶ࡜୧❧ࡍࡿᙧ࡛)ࠕ༑ศ࡞฼┈ࢆୖࡆ࡚࠸ࡿࠖ࡜ᅇ⟅ࡋࡓሙྜࡣ 1ࠊࡑࢀ௨እࡣ 0 ࡛࠶ࡿࠋࡲࡓࠊX1i,…,Xki ࡢ k ࡣㄝ᫂ኚᩘࡢᩘࢆ⾲ࡋ࡚࠸ࡿࠋ
Analysis 1 ࡢศᯒ⤖ᯝࡣࠊAnalysis 2 ࡢ⤖ᯝ࡜࡜ࡶ࡟ࠊ➨ 4 ❶࡛♧ࡍࠋ$QDO\VLV ᑐ㇟ࡢ᪥ᮏ௻ᴗ  ♫࡜᥎ᐃ᪉ἲ
 Analysis 2 ࡢศᯒᑐ㇟ࡣࠊ඲௻ᴗࡢ࠺ࡕࠊࠕCSVࠖࠕBOPࠖࠕ⎔ቃࠖࣅࢪࢿࢫࢆࠕ⾜ࡗ࡚࠸ࡿࠖ࡜ᅇ
⟅ࡋࡓ 829 ♫ࡢ᪥ᮏ௻ᴗ࡛࠶ࡿࠋ
⿕ㄝ᫂ኚᩘࡣࠊCE Ỉ‽࡛࠶ࡿ 3 Principles (EMF 2020) ࡟ࡘ࠸࡚ࠊྛ♫ࡢ CE 㐩ᡂࢫࢥ࢔ࢆ௨ୗ
20 ✀㢮ࡢኚᩘ (⎔ቃ⦅ࢹ࣮ࢱ (ᮾὒ⤒῭᪂ሗ♫ 2021)) ࡼࡾࠊ⟬ฟࡋࡓ (0㹼20 Ⅼ: ྛ 1 Ⅼ) (ᅗ 2)ࠋ
ゝ࠸᥮࠼ࢀࡤࠊࡇࢀࡣ CE 㐩ᡂ࡟㈨ࡍࡿྛ♫ࡢࠕḟୡ௦ᆺ CSV ⤒Ⴀࠖࡢࢫࢥ࢔࡛࠶ࡿ (ࡘࡲࡾ㧗࠸ࢫࢥ࢔ࡣࠊCSV ⤒Ⴀ➼ࢆᐇ㊶୰࡛࠶ࡾࠊࡑࢀ࡜ྠ᫬࡟ CE Ỉ‽ࡶ‶ࡓࡍ≧ែࢆ⾲ࡍ)ࠋ
࠙ࢧ࣮࣮࣭࢚࢟ࣗࣛࢥࣀ࣑࣮ (CE) ᵓ⠏࡟ྥࡅࡓ Principle 1 ࡢ㛵㐃㡯┠ࠚ㸸࣭CO2 ᤼ฟ㔞㸭ཎ༢఩๐ῶ (๓ᮇ┠ᶆ) ࢆ㐩ᡂ῭࣭ᗫᲠ≀๐ῶ (๓ᮇ┠ᶆ) ࢆ㐩ᡂ῭࣭ࣉࣛࢫࢳࢵࢡ๐ῶ (ࠕྲྀࡾ⤌ࡳ᭷ࡶࡋࡃࡣࠊࣉࣛࢫࢳࢵࢡࡣ౑ࢃ࡞࠸ࠖࢆ㑅ᢥ)࣭ᐜჾໟ⿦๐ῶ (ࠕྲྀࡾ⤌ࡳ᭷ࡶࡋࡃࡣࠊᐜჾໟ⿦➼ࡣ౑ࢃ࡞࠸ࠖࢆ㑅ᢥ)  ࣭(CO2 ࢆ┦ẅࡍࡿ) ࣮࢝࣎ࣥ࢜ࣇࢭࢵࢺ௜ࡁၟရ࣭ࢧ࣮ࣅࢫࡢᥦ౪ (ࠕ⾜ࡗ࡚࠸ࡿࠖࢆ㑅ᢥ) ࠙Principle 2 ࡢ㛵㐃㡯┠ࠚ㸸࣭ࣜࢧ࢖ࢡࣜࣥࢢ (๓ᮇ┠ᶆ 1) ࢆ㐩ᡂ῭  ࣭ࣜࢧ࢖ࢡࣜࣥࢢ (๓ᮇ┠ᶆ 2) ࢆ㐩ᡂ῭  ࣭஦ົ⏝ရ➼ࡢࢢ࣮ࣜࣥ㉎ධẚ⋡࣭ᑐ㇟⠊ᅖ (ࠕ඲♫ࠊ୺せ஦ᴗᡤࠊᮏ♫➼ࠖࡢᅇ⟅᭷)  ࣭ࢢ࣮ࣜࣥ㉎ධ࡬ࡢྲྀࡾ⤌ࡳ (ࢢ࣮ࣜࣥ㉎ධࢿࢵࢺ࣮࣡ࢡ࣭࢞࢖ࢻࣛ࢖ࣥ࡟๎ࡾࠊᐇ᪋)  ࣭ཎᮦᩱࡢࢢ࣮ࣜࣥㄪ㐩 (㒊ศⓗ࡛ࡣ࡞ࡃࠊ͆ໟᣓⓗ͇࢞࢖ࢻࣛ࢖ࣥࢆᐃࡵࠊᐇ᪋)࠙Principle 3 ࡢ㛵㐃㡯┠ࠚ㸸࣭ᑗ᮶ࡢ⎔ቃᨵၿࠊ᤼ฟࠊ஦ᨾ➼ࡢ㈝⏝ࡢ‽ഛ࡟ࡘ࠸࡚ࠊ᭷ࢆ㑅ᢥ  ࣭஦ᴗᡤᩜᆅෆ➼࡟࠾ࡅࡿᅵተ࣭ᆅୗỈởᰁ≧ἣࡢࠕᩘ㔞➼ࢆᢕᥱࠊබ㛤ࠖࢆ㑅ᢥ  ࣭Ỉၥ㢟ࡢㄆ㆑࡜ࡋ࡚ࠊ
ࠕ⤒Ⴀ࡟኱ࡁ࡞ᙳ㡪ࢆ୚࠼ࡿࠖࢆ㑅ᢥ

49
次世代型 CSV の経営体制とサーキュラー・エコノミー政策
6                           ᅜ㝿බඹᨻ⟇◊✲                 ➨ 27 ᕳ➨ 2 ྕ  ࣭Ỉၥ㢟ゎỴࡢྲྀࡾ⤌ࡳ࡟㛵ࡍࡿグ㏙᭷  ࣭෌⏕ྍ⬟࢚ࢿࣝࢠ࣮ࡢ஦ᴗᡤࠊᮏ♫ࣅࣝ➼࡬ࡢᑟධ࡟ࡘ࠸࡚ࠊ
ࠕ⾜ࡗ࡚࠸ࡿࠖࢆ㑅ᢥ  ࣭෌⏕ྍ⬟࢚ࢿࣝࢠ࣮ࡢ஦ᴗᡤࠊᮏ♫ࣅࣝ➼࡬ࡢᑟධࡢලయ౛࡟ࡘ࠸࡚グ㏙᭷  ࣭⎔ቃᙳ㡪ホ౯ (࢔ࢭࢫ࣓ࣥࢺ) ࡟㛵ࡋࠊࠕ⩏ົ௜ࡅࡽࢀࡓࡇ࡜ࡣᐇ᪋ࠖ࡟ヱᙜ  ࣭⎔ቃᙳ㡪ホ౯ (࢔ࢭࢫ࣓ࣥࢺ) ࡟㛵ࡋࠊࠕ⊂⮬ࡢྲྀࡾ⤌ࡳࢆᐇ᪋ࠖ࡟ヱᙜ  ࣭஦ᴗάື࡟ࡼࡿ⏕≀ከᵝᛶ࡬ࡢᙳ㡪࡟ࡘ࠸࡚ࠊ
ࠕᢕᥱࡋ࡚࠸ࡿࠖࢆ㑅ᢥ  ࣭⏕≀ከᵝᛶࡢಖ඲࡟㛵ࡍࡿྲྀࡾ⤌ࡳࡢලయ౛࡟ࡘ࠸࡚グ㏙᭷㸺⿕ㄝ᫂ኚᩘ㸼 CE㸸 ࠕCE 㐩ᡂࠖ࡟㈨ࡍࡿ௻ᴗࡢࠕḟୡ௦ᆺ CSV ⤒Ⴀ (⎔ቃ㠃ࡢ㧗ᗘ໬)ࠖࢫࢥ࢔
(20 Ⅼ‶Ⅼ: 0~20) (ᅗ 2)Analysis 2 ࡛ࡣࠊCE 㐩ᡂࣞ࣋ࣝࢆ⿕ㄝ᫂ኚᩘ࡜ࡋࠊ᭱ᑠ஧஌ἲ (Ordinary Least Squares: OLS)ࢆ⏝࠸ࡿࠋࡲࡓࠊCE ࡬ࡢ⛣⾜ᮇ࡟࠾ࡅࡿಁ㐍࣭㜼ᐖせᅉ࡟ࡘ࠸࡚ࠊࡼࡾヲ⣽࡟ศᯒࡍࡿࡓࡵࠊୗグࡢㄝ᫂ኚᩘࢆ㏣ຍࡋࡓࠋ
㸺㏣ຍࡢㄝ᫂ኚᩘ㸼≉౛Ꮚ఍♫㸸 㞀ࡀ࠸≉ᛶ࡟ᛂࡌࡓ⫋ሙ⎔ቃ࡜ࠕໟᦤᛶࠖࢆවࡡഛ࠼ࡓ≉౛Ꮚ఍♫ࡀ᭷ࡢሙྜࡣ 1ࠊࡑࢀ௨እࢆ 0 ࡜ࡍࡿࢲ࣑࣮ኚᩘ
NPO㸸 NPO࣭NGO ➼࡜ࡢ㐃ᦠࡀ᭷ࡢሙྜࡣ 1ࠊࡑࢀ௨እࢆ 0 ࡜ࡍࡿࢲ࣑࣮ኚᩘ
ᑐ㇟⠊ᅖ㸸 ஦ᴗࢆ㏻ࡌࡓ♫఍ㄢ㢟ゎỴࡸ♫఍㈉⊩άືࡢᐇ㊶࡟ࡘ࠸࡚ࠊ4ࠕ඲♫ဨࡀ㛵୚ࠖࠊ
3ࠕ≉ᐃࡢ㒊⨫࣭஦ᴗ࡟㛵ࢃࡿ♫ဨࡢࡳ㛵୚ࠖࠊ2ࠕཧຍࢆᕼᮃࡍࡿ♫ဨࡢࡳ㛵୚ࠖࠊ1ࠕ஦ᴗࢆ㏻ࡌࡓྲྀࡾ⤌ࡳࡣ⾜ࡗ࡚࠸࡞࠸ࠖࠊ0ࠕࡑࡢ௚ࠖ

㸦ฟᡤ㸧➹⪅సᡂᅗ㸰 Analysis 2 ࡟࠾ࡅࡿ CE Ỉ‽ࡢ㐩ᡂᗘ (ࠕḟୡ௦ᆺ CSV ⤒Ⴀࠖࡢࢫࢥ࢔) ࡜௻ᴗᩘCSV ⤒Ⴀࡢ≉ᚩ࡟ CE ᮲௳ࡶຍ࿡ࡋࡓࠕ
͆ḟୡ௦ᆺ͇CSV ⤒Ⴀࠖ࡬ࡢⓎᒎྍ⬟ᛶࢆ᭷ࡍࡿ᪥ᮏ௻ᴗ
829 ♫ (Analysis 2) ࡢᇶᮏ⤫ィ㔞ࢆ⾲ 2 ࡟♧ࡋࡓࠋ

50

国際公共政策研究第 27 巻 第 2 号
   ḟୡ௦ᆺ CSV ࡢ⤒Ⴀయไ࡜ࢧ࣮࣮࣭࢚࢟ࣗࣛࢥࣀ࣑࣮ᨻ⟇                  7

㸦⾲㸰㸧Analysis 2 ᇶᮏ⤫ィ㔞 (CSV ࡟ CE ᮲௳ࢆຍ࿡ࡋࡓࠕḟୡ௦ᆺ CSV ⤒Ⴀࠖᐇ㊶௻ᴗ)
ร਼

ฑ‫ۋ‬

ɻ&(
ɻॊ‫ۂ‬ҽ਼

࠹ঘ஍

࠹୉஍

ඬ६ยࠫ















ɻฑ‫ۋ‬೧ྺ









ɻฑ‫ڇۋ‬༫







ɻ઒೜ༀҽ









ɻξ΢ώʖετΡ









ɻಝྭࢢճऀ









ɻනঞ੏ౕ









ɻ࿊ಊ‫ܗ‬ༀҽๅृ









ɻ)$੏ౕ









ɻ‫ؖؽ‬౦ࣁՊ









ɻऀ಼৚ๅ఑‫ڛ‬









ɻ132









ɻଲ֐‫׈‬ಊ









ɻηΫϩΠρϕ









ɻηφρέΨϕεϥϱ









ɻଲে൥ҕ









ɻӣ༎‫ۂ‬









ɻঐ‫ۂ‬









ɻγʖϑη‫ۂ‬









ɻ੣ଆ‫ۂ‬









ɻ‫ݒ‬અ‫ۂ‬









ɻ೸ਭʀࣁ‫ݱ‬Φϋϩάʖ











ɻ؏଎਼

㸦ฟᡤ㸧ᮾὒ⤒῭᪂ሗ♫  ࢆᇶ࡟ࠊ➹⪅సᡂ�� � �0 � �1 �1� � �2 �2� � � � �� ��� � ��
� � 1� � � �ୖグ OLS ࡢ௬ᐃࢆ☜ㄆࡍࡿࡓࡵࠊWhite ࢸࢫࢺࢆ⾜ࡗࡓ⤖ᯝࠊศᩓ୙ᆒ୍ᛶࡣ᳨ฟࡉࢀ࡞࠿ࡗࡓ
(ࡘࡲࡾࠊㄗᕪ㡯 ui ࡢศᩓࡣᆒ୍࡛࠶ࡿ)ࠋࡲࡓࠊJarque-Bera ᳨ᐃ࡟ࡼࡾࠊṇつᛶࡶ♧ࡉࢀࡓ (⾲ 4)ࠋ
ḟ❶࡛ࠊAnalysis 1 (⾲ 3: Binary Probit Model)ཬࡧ Analysis 2 (⾲ 4: OLS ࡟ࡼࡿ 5 ✀㢮ࡢࣔࢹࣝ)ࡢศᯒ⤖ᯝ࡜ࠊࡑࢀࡒࢀࡢヲ⣽ࢆグࡍࠋᐇドศᯒ⤖ᯝ㸸$QDO\VLV ཬࡧ $QDO\VLV$QDO\VLV ᪥ᮏ௻ᴗ  ♫ ࢆᑐ㇟࡜ࡋࡓࠕ&69 ⤒Ⴀࠖ┠ᶆ㐩ᡂࡢつᐃせᅉ
Analysis 1 ࡢ⤖ᯝࢆ⾲ 3 ࡟ࡲ࡜ࡵࡓࠋ
ࠕ཰┈ᛶࡢ㧗࠸ CSV ஦ᴗࠖࡢ᭷↓ (1 or 0) ࢆ⿕ㄝ᫂ኚᩘ࡜
ࡍࡿ 2 ್ࣉࣟࣅࢵࢺ࣭ࣔࢹ࡛ࣝ᥎ᐃࡍࡿሙྜࠊ᥎ᐃಀᩘ࡟ᇶ࡙ࡁࠊྛㄝ᫂ኚᩘࡀ⿕ㄝ᫂ኚᩘ࡟ࣉࣛࢫ
ࡲࡓࡣ࣐࢖ࢼࢫࡢྥࡁ࡟ᙳ㡪ࢆ୚࠼ࡿ࠿ࢆ♧ࡍࡇ࡜ࡣࠊྍ⬟࡛࠶ࡿࠋࡘࡲࡾࠊAnalysis 1 ࡢಀᩘ᥎ᐃ
್ࡣࠊ௒ᅇࡢ௻ᴗ࢔ࣥࢣ࣮ࢺㄪᰝ࡟࠾ࡅࡿ㞳ᩓ್ࡢᅇ⟅ࢆㄝ᫂ࡍࡿ㝈⏺ຠᯝ࡛ࡣ࡞࠸Ⅼࢆ㋃ࡲ࠼ࡓୖ
࡛ࠊゎ㔘ࡋ࡞ࡅࢀࡤ࡞ࡽ࡞࠸ࠋࡑࡢࡓࡵࠊAnalysis 1 (⾲ 3)ࡢ➢ྕ࡟╔┠ࡍࡿࡇ࡜࡛ࠊ
ࠕ▷ᮇⓗ CSR άືࠖࢆࡉࡽ࡟ࠕ♫఍ㄢ㢟ゎỴᆺࣅࢪࢿࢫ (CSV ஦ᴗ)ࠖ࡬࡜㐍໬ࡉࡏࡿ (ࡶࡋࡃࡣ୧❧ྍ⬟࡞)ࠕ௻ᴗࡢ
⤒Ⴀయไࠖࡢ≉ᚩࢆᥗࡴࡇ࡜ࡀ࡛ࡁࡿ (୺࡞ኚᩘࡢᖹᆒ㝈⏺ຠᯝࡣ⟬ฟࡋࠊ⾲ 3 ࡟♧ࡋࡓ)ࠋ

51
次世代型 CSV の経営体制とサーキュラー・エコノミー政策
8                           ᅜ㝿බඹᨻ⟇◊✲                 ➨ 27 ᕳ➨ 2 ྕ㸦⾲㸱㸧Analysis 1 ࠕCSV ⤒Ⴀࠖ┠ᶆ㐩ᡂࡢつᐃせᅉ (2 ್ࣉࣟࣅࢵࢺ࣭ࣔࢹࣝ)ɻඅઈ໎ร਼ऀճ੓ͳ߶͏फӻ੓͹ɻɻྈཱིΝୣ੔ͪ͢&69ࣆ‫ۂ‬͹༙ໃɻఈ਼

‫਼ܐ‬ඬ६‫ࠫޣ‬

ɻɻɻ

ɻॊ‫ۂ‬ҽ਼ʹ

ʤʹ ʥɻฑ‫ۋ‬೧ྺ

ɻฑ‫ڇۋ‬༫ɻ઒೜ༀҽʹ

ʨʹ ʩ

ʹ
ʤʥ

ɻɻʨʩ

ɻξ΢ώʖετΡʤʥ

ɻනঞ੏ౕ

ʤʥ

ɻ࿊ಊ‫ܗ‬ༀҽๅृʤʥɻ)$੏ౕʤʥɻ‫ؖؽ‬౦ࣁՊʤʥ

ɻऀ಼৚ๅ఑‫ڛ‬ɻଲ֐‫׈‬ಊɻɻɻ

ʤʥ

ɻɻʨʩ


ʤʥ

ɻɻʨʩ

ɻηΫϩΠρϕ

ʤʥ

ɻηφρέΨϕεϥϱ

ʤʥ

ɻঐ‫ۂ‬ʤʥ

ɻγʖϑη‫ۂ‬

ʤʥ

ʨʩ

ɻ੣ଆ‫ۂ‬ʤʥ

ɻ‫ݒ‬અ‫ۂ‬ʤʥ

ɻ೸ਭʀࣁ‫ݱ‬Φϋϩάʖ





ଲ਼໮ౕ



ɻ0F)DGGHQ V5VTXDUHGɻ؏଎਼ὀ 㸦ฟᡤ㸧ᮾὒ⤒῭᪂ሗ♫  ࢆᇶ࡟ࠊ➹⪅సᡂࡣ㸯㸣Ỉ‽ࠊ ࡣ㸳㸣Ỉ‽࡛᭷ព࡛࠶ࡿࡇ࡜ࢆ⾲ࡍࠋ୺࡞ኚᩘࡢᖹᆒ㝈⏺ຠᯝࡣࠊ>@ෆ࡟グࡋࡓࠋ㸦㸧ෆࡣࠊ୙ᆒ୍ศᩓ࡟ᑐࡋ࡚㡹೺࡞ᶆ‽ㄗᕪࠋ

Analysis 1 (⾲ 3) : ♫఍ᛶ࡜㧗࠸཰┈ᛶࡀ୧❧ࡋࡓ CSV ⤒Ⴀࡣࠊ(ཧ↷ኚᩘ: 㐠㍺ᴗ࡜ẚ㍑ࡋ) ඲⏘ᴗ࡛ࣉࣛࢫ࡛࠶ࡾࠊࡑࡢ୰࡛ࡶࠊࢧ࣮ࣅࢫᴗ (᝟ሗ࣭㏻ಙᴗࠊ㔠⼥࣭ಖ㝤ᴗྵࡴ) ࡣࠊ1%Ỉ‽࡛᭷ព࡟ࣉࣛࢫ࡜࡞ࡗࡓࠋᖹᆒᖺ㛫⤥୚ࡶ 1%Ỉ‽࡛᭷ព࡟ࣉࣛࢫ࡛࠶ࡿࡀࠊ(኱௻ᴗࡢ㌍㐍ࡀ┠❧ࡘ) CSV஦ᴗ࡟࠾࠸࡚ࠕ༑ศ࡞฼┈ࢆୖࡆ࡚࠸ࡿࠖࢆ㑅ᢥ࡛ࡁࡿ≧ែࡣࠊពእ࡟ࡶࠊᚑᴗဨᩘࡀ᭷ព࡛ࡣ࡞࠸ࠋ
ࡘࡲࡾࠊ௻ᴗつᶍࡼࡾࡶࠊ
ࠕ⎔ቃᢸᙜࡢᑓ௵ᙺဨ࣭♫ෆྥࡅ᝟ሗᥦ౪࣭ᑐእάື (ᑐእⓗ࡞ࢫࢸ࣮ࢡ
࣍ࣝࢲ࣮࣭࢚ࣥࢤ࣮ࢪ࣓ࣥࢺ)ࠖ➼ࡀࠊࠕ♫఍ᛶ࡜཰┈ᛶࡢ㧗࠸ CSVࠖ࡬ࡢⓎᒎࣉࣟࢭࢫ࡟㔜せ࡞ᙺ๭ࢆᯝࡓࡍࡇ࡜ࡀ♧ࡉࢀࡓ (♫ෆ࡬ࡢᑐᛂࡸࠊ
ࠕ⎔ቃᢸᙜᙺဨ (ᑓ௵ᙺဨ)ࠖࡢᙳ㡪࡟ࡘ࠸࡚ࡣࠊAnalysis
2 (⾲ 4) ࡛ࠊࡼࡾヲ⣽࡞ศᯒࢆ⾜࠺)ࠋࠕ♫ෆ᝟ሗᥦ౪ࠖࡢ౛࡛ࡣࠊࠕ஦ᴗ࡜ SDGs ࡢ㛵㐃ᛶࡢぢ࠼ࡿ໬ࠖࠊࠕᾏὒࣉࣛࢫࢳࢵࢡၥ㢟ゎỴ࡟㈨ࡍࡿ᪂⣲ᮦࢆ౑ࡗࡓၟရࡢ㓄ᕸࠖ➼ࡀ࠶ࡾࠊࠕ♫እάືࠖ࡜ࡋ࡚
ࡣࠊࠕศ㔝᭷㆑⪅࡜ࡢỈ⏘㈨※࡟㛵ࡍࡿㄪᰝ࡜ពぢ஺᥮ࠖࠊࠕᏛ⏕࣭ᆅᇦ♫఍࡜ࡢ஺ὶࠖ➼ (ᮾὒ⤒῭2021) ࡀᣲࡆࡽࢀࡿࠋḟ⠇࡛ࡣࠕḟୡ௦ᆺ CSV (CE ᵓ⠏)ࠖ࡟ྥࡅࡓ」ᩘࡢศᯒ⤖ᯝ (ࣔࢹࣝ(1)㹼(5))࡟ᇶ࡙ࡁࠊ⏘ᴗูࡢ CE ಁ㐍せᅉ࣭㜼ᐖせᅉࢆ᳨ウࡋࠊࡑࡢ⫼ᬒ࡟ࡘ࠸࡚⪃ᐹࢆຍ࠼ࡿࠋ

52

国際公共政策研究第 27 巻 第 2 号
   ḟୡ௦ᆺ CSV ࡢ⤒Ⴀయไ࡜ࢧ࣮࣮࣭࢚࢟ࣗࣛࢥࣀ࣑࣮ᨻ⟇                  9$QDO\VLV᪥ᮏ௻ᴗ  ♫ ࡢࠕḟୡ௦ᆺ &69ࠖࢆ㏻ࡌࡓࠕ&( ᮲௳㐩ᡂࠖࡢつᐃせᅉ
Analysis 2 (⾲ 4)࡛ࡣࠊAnalysis 1 ࡜ྠࡌኚᩘࢆࣔࢹࣝ(1) ࡟ࠊ๓❶࡛㏙࡭ࡓ 3 ࡘࡢኚᩘࢆ㏣ຍࡋࡓ
ෆᐜࢆࣔࢹࣝ(2)࡜ࡋ࡚⾲ࡍࠋᮏ✏࡛ࡣࠊCE ᵓ⠏࡟ྥࡅࡓ᭷ຠ࡞⤒Ⴀయไ࡟╔┠ࡋ࡚࠸ࡿࡓࡵࠊࣔࢹ
ࣝ(3)㹼(5)ࡣࠊᮏ◊✲ࡢᑐ㇟௻ᴗࡢ኱ከᩘࢆ༨ࡵࡿၟᴗ࣭ࢧ࣮ࣅࢫᴗ࣭〇㐀ᴗࡢྛ⤖ᯝࢆ♧ࡋࡓࠋࣔࢹࣝ(4)࡜(5)࡛ࡣࠕ2.ᚑᴗဨᩘ㸹3.ᖺ㱋㸹4.⤥୚㸹6.ேᮦࡢࢲ࢖ࣂ࣮ࢩࢸ࢕ (ከᵝᛶ)ࠖ࡜ࠕ7.࢖ࣥࢡ
࣮ࣝࢪࣙࣥ࡬ࡢྲྀࡾ⤌ࡳ (⫋ሙ⎔ቃࡢᩚഛ࡜ࠕໟᦤᛶࠖࢆවࡡഛ࠼ࡓࠕ≉౛Ꮚ఍♫ࠖ)ࠖ➼ࡀࠊ᭷ព࡟
ṇ࡜࡞ࡗࡓ (ࡑࡢ࠺ࡕࠕ2.ᚑᴗဨᩘ㸹4.ᖹᆒ⤥୚㸹7.≉౛Ꮚ఍♫ࠖࡣࠊࣔࢹࣝ(3)࡟࠾࠸࡚ࡶ᭷ព࡟ṇ)ࠋ
ࡇࢀࡽࡣࠊCE ⛣⾜ᮇ࡟࠶ࡿ᪥ᮏ࡛ࠊ
ࠕ͆ḟୡ௦ᆺ͇CSVࠖࡣ኱௻ᴗࡀඛ⾜ࡋ࡚࠸ࡿࡇ࡜ࢆ⾲ࡋ࡚࠸ࡿࠋ
ὀ┠ࡍ࡭ࡁⅬࡣࠊࣔࢹࣝ(1)~(5)࡟࠾࠸࡚ࠕ9. 㐃ືᆺᙺဨሗ㓘 (⤒῭ⓗ࢖ࣥࢭࣥࢸ࢕ࣈไᗘ)ࠖࡀ᭷ព
࡟ṇ࡛ࠊࡲࡓࣔࢹࣝ(3)௨እࡣࠕ8. ⾲ᙲไᗘࠖ(♫఍ⓗ࢖ࣥࢭࣥࢸ࢕ࣈไᗘ) ࡶྠᵝࡢ⤖ᯝ࡜࡞ࡿ➼ࠊ
Analysis 2 ࡢ᪉ࡀ Analysis 1 ࡼࡾࡶከࡃࡢኚᩘ࡟㛵ࡋࠊṇ࡛᭷ព࡞ຠᯝࡀ♧ࡉࢀࡓࡇ࡜࡛࠶ࡿࠋࡘࡲࡾࠊCE ᵓ⠏࡟㈨ࡍࡿࠕ͆ḟୡ௦ᆺ͇CSVࠖ⤒Ⴀ࡬ࡢⓎᒎ࡟ࡣࠊ(CSR ࠿ࡽ CSV ࡬ࡢᒎ㛤ࡼࡾࡶ)ከࡃࡢኚᩘࡀṇ࡛᭷ព࡞್ࢆ࡜ࡗ࡚࠾ࡾࠊ(CE Ỉ‽ࡢࣁ࣮ࢻࣝࡣᴟࡵ࡚㧗࠸ࡀ) ͆CE ᑐ⟇ࡢ㑅ᢥ⫥ࡣᗈ࠸͇࡜࠸࠺ࠊ௒ᚋࡢྲྀࡾ⤌ࡳ᪉࡬ࡢࣄࣥࢺࡀᚓࡽࢀࡿ⤖ᯝ࡜࡞ࡗࡓࠋ≉࡟ࣔࢹࣝ(4)ࡢࢧ࣮ࣅࢫᴗ
(5㹼9,14,16) ࡜ࣔࢹࣝ(5)ࡢ〇㐀ᴗ (6㹼14,17) ࡛ࡣ㑅ᢥ⫥ࡀᗈ࠸ഴྥࡀࡳࡽࢀࡿࠋࢧ࣮ࣅࢫᴗࢲ࣑࣮
(ࣔࢹࣝ(1)(2) 19)ࡣ(ཧ↷ኚᩘࡢ㐠㍺ᴗ࡜ẚ㍑ࡋ)㈇࡛࠶ࡿࡶࡢࡢࠊࣔࢹࣝ(4)ࡣᕤኵࡢవᆅࡀ኱ࡁ࠸ࡇ࡜
ࢆ♧၀ࡋ࡚࠸ࡿࠋࣔࢹࣝ(3): ၟᴗࡢ≉ᚩ㸭㜼ᐖせᅉ(5,17)࡬ࡢ⌮ゎࡶࠊ௒ᚋࡢィ⏬ぢ┤ࡋ࡟ᙺ❧ࡘࠋ౛
࠼ࡤ(3)ၟᴗ:ࠕ5.⎔ቃᢸᙜࡢᑓ௵ᙺဨ (᭷ព࡛ࡣ࡞࠸ࡀ㈇)ࠖࡣࠊCE ⛣⾜ᮇࡢಁ㐍せᅉ࡜ࡣ⪃࠼࡟ࡃ࠸ࠋ
㏆ᖺࡢࠕ11㸬ᶵ㛵ᢞ㈨ᐙ࡜௻ᴗ࡜ࡢᘓタⓗ࡞ (┠ⓗࢆᣢࡗࡓ) ᑐヰࠖࡣࠊAnalysis 2 ࡛ࡣ᭷ព࡟ṇ࡛࠶ࡿ(ࣔࢹࣝ(5)11)ࠋࡇࡢᢞ㈨ᐙ࡜ࡢᑐヰࡣࠗ
ࠕ㈐௵࠶ࡿᶵ㛵ᢞ㈨ᐙࠖࡢㅖཎ๎㸸᪥ᮏ∧ࢫࢳ࣮ࣗ࣡ࢻ
ࢩࢵࣉ࣭ࢥ࣮ࢻ (㔠⼥ᗇ 2020)࠘࡟グࡉࢀࡓ㡯┠࡛࠶ࡾࠊCE ⛣⾜ᮇࡢ〇㐀ᴗ࡟࠾࠸࡚ࡣᐇຠᛶࡢ࠶ࡿ
ไᗘ࡜⪃࠼ࡽࢀࡿࠋAnalysis 1 ࡜ࡢඹ㏻Ⅼ࡜ࡋ࡚ࠕ14㸬ᑐእάື (ᑐእⓗ࡞ࢫࢸ࣮ࢡ࣍ࣝࢲ࣮࣭࢚ࣥ
ࢤ࣮ࢪ࣓ࣥࢺ)ࠖ
ࡣࠊၟᴗ࣭ࢧ࣮ࣅࢫᴗ࣭〇㐀ᴗࡢ CE 㐩ᡂᗘ࡟᭷ព࡟ṇࡢᙳ㡪ࢆᣢࡘ (᭷ពỈ‽ 5%,1%)ࠋ
〇㐀ᴗ࡛ࡣࠊ
ࠕ13. NPO ➼࡜ࡢ㐃ᦠࠖ࡜ࠕ17.♫ෆ࡛ࡢ㛵୚ࡢ͆ᑐ㇟⠊ᅖ͇ᣑ኱ࠖࡣ࡜ࡶ࡟᭷ຠ࡜⪃࠼ࡽࢀࡿࡀࠊᚋ⪅ࡢ͆㛵୚ࡢᑐ㇟⠊ᅖࡢᣑ኱͇ࡣ㜼ᐖせᅉ࡟ࡶ࡞ࡾᚓࡿ(ၟᴗࡢ 17.ࡣ᭷ព࡛ࡣ࡞࠸ࡀ㈇)ࠋࡘࡲࡾࠊ
ࠕ஦ᴗࢆ㏻ࡌࡓࠊ♫఍ㄢ㢟ゎỴࡸ㈉⊩άືࡢᐇ㊶ࠖ࡜ࡋ࡚ࠊ(ࠕཧຍᕼᮃࡢ♫ဨࡢࡳࠖ࠿
ࡽࢫࢱ࣮ࢺࡋࠕ≉ᐃ㒊⨫࣭஦ᴗࡢ♫ဨࡢࡳࠖࡢẁ㝵ࢆ⤒࡚ࠕ඲♫ဨࡀ㛵୚ࡍࡿࠖ࡜࠸࠺)͆♫ෆ͇࡟࠾ࡅࡿࠕᑐ㇟⠊ᅖࠖࡢẁ㝵ⓗ࡞ᣑ኱ࡣࠊ௻ᴗࡢ CE ࣞ࣋ࣝྥୖ࡟ࠊண᝿࡟཯ࡋ࡚ᐤ୚ࡋ࡚࠸࡞࠸ࠋࡇࡢ
ࡼ࠺࡟ࠊ
ࠕ17. ♫ෆ࡛ࡢᑐ㇟⠊ᅖࠖࡢᣑ኱ࡀ㜼ᐖせᅉ࡜࡞ࡾᚓࡿ୍᪉ࠊ
ࠕ12. ♫ෆྥࡅ͆᝟ሗᥦ౪͇ࠖࡣࠊ
ṇ࡛᭷ព(ࣔࢹࣝ(3)ၟᴗ࡜(5)〇㐀ᴗ)࡛࠶ࡾࠊ♫ෆ⌮ゎࡢಁ㐍ࡀᮇᚅ࡛ࡁࡿࠋ
๓㏙ࡢ㏻ࡾࠊၟᴗ࡛ࡣࠕ(3): 17.♫ෆ࡛ࡢ㛵୚ࡢ͆ᑐ㇟⠊ᅖ͇ᣑ኱ (᭷ព࡛ࡣ࡞࠸ࡀ㈇)ࠖࡢ௦ࢃࡾ࡟ࠊ
ྲྀࡾ⤌ࡳ͆ᗘྜ࠸㸭ᙉᗘ (Intensity)͇ࢆ㔜どࡋࠊࢧ࣮ࣅࢫᴗ࡛ࡣࠕ(4): 5.⎔ቃᢸᙜࡢ͆ᑓ௵͇ᙺဨ(ṇ࡟᭷ព)ࠖࡢ㓄⨨ࡀᛴົ࡛࠶ࡿࠋຍ࠼࡚ࠊ⎔ቃᙺဨ࡟ࡼࡿ᝟ሗ཰㞟ࡸ⊂⮬ࡢゎㄝᡭἲࢆ⏝࠸ࡓࠊ⎔ቃࢥ࣑ࣗࢽࢣ࣮ࢩࣙࣥᨵ㠉ࡶ㔜せ࡞ᙺ๭ࢆᢸ࠺ࠋ
ࣔࢹࣝ(3)ၟᴗ (4)ࢧ࣮ࣅࢫᴗ (5)〇㐀ᴗ࡛ࡣࠊࠕ9.㐃ືᆺᙺဨሗ㓘ࠖࡸࠕ4.⤥୚ࠖࡶ᭷ព࡟ࣉࣛࢫ࡜࡞ࡾࠊ⤒῭ⓗ࢖ࣥࢭࣥࢸ࢕ࣈࢆά⏝ࡋࡓ⫋ሙࡢ๰ពᕤኵࢆಁࡍไᗘࡀຠᯝⓗ࡟ᶵ⬟ࡍࡿྍ⬟ᛶࡣ㧗࠸ࠋ⏘ᴗࡢഴྥࢆ㋃ࡲ࠼ࠊྛ௻ᴗࡀ͆Corporate Governance (௻ᴗ⤫἞)͇ࡸ͆Internal Branding (♫ෆྥࡅࣈࣛࣥࢹ࢕ࣥࢢάື)͇ࡢᨵၿ࣭᭱㐺໬ࢆᅗࡿࡇ࡜ࡀᚠ⎔ᆺ⤒῭♫఍(CE)࡟࠾࠸࡚ࠊࡉࡽ࡞ࡿ㣕㌍ࢆᐇ⌧ࡍࡿ㘽࡜࡞ࡿࡔࢁ࠺ࠋCE ࡬ࡢయไ෌⪃ࡣࠊ♫఍ⓗἼཬຠᯝࡢ㧗࠸஦ᴗᥦ᱌ࢆᑟࡃ࡜⪃࠼ࡽࢀࡿࠋ



ʹ





ɻฑ‫ۋ‬೧ྺɻฑ‫ڇۋ‬༫ɻ઒೜ༀҽɻξ΢ώʖετΡ


‫਼ܐ‬



ʤʥ
ʤʥ









ɻ࿊ಊ‫ܗ‬ༀҽๅृɻ)$੏ౕɻ‫ؖؽ‬౦ࣁՊɻऀ಼৚ๅ఑‫ڛ‬



ɻηΫϩΠρϕ

ɻηφρέΨϕεϥϱ







ɻ੣ଆ‫ۂ‬ɻ‫ݒ‬અ‫ۂ‬ɻ೸ਭʀࣁ‫ݱ‬Φϋϩάʖʤʥ









ɻ؏଎਼







































ʹ
















































ʹ













ʹ






























ʹ



ʤʥ ʹ







































ʹ



























ʹ

































ʹ

ʤʹ ʥඬ६‫ࠫޣ‬

ʤ̓ʥ੣ଆ‫ۂ‬‫਼ܐ‬ʤʹ ʥʹ

ඬ६‫ࠫޣ‬

ʤ̒ʥγʖϑη‫ۂ‬‫਼ܐ‬ࡣ㸯㸣Ỉ‽ࠊ

ࡣ㸳㸣Ỉ‽ࠊ㸨ࡣ㸯㸮㸣Ỉ‽࡛᭷ព࡛࠶ࡿࡇ࡜ࢆ⾲ࡍࠋ⿕ㄝ᫂ኚᩘࡣࠊ௻ᴗࡢ &( 㐩ᡂࣞ࣋ࣝ ᥎ᐃἲࡣ 2/6 ࠋ:KLWH ࢸࢫࢺ࡛ศᩓ୙ᆒ୍ᛶࡣ᳨ฟࡉࢀ࡞࠿ࡗࡓ㸦ᆒ୍ศᩓᶆ‽ㄗᕪ㸧ࠋ㸦ὀ㸧                                                                   㸦ฟᡤ㸧ᮾὒ⤒῭᪂ሗ♫  ࢆᇶ࡟ࠊ➹⪅సᡂ









ඬ६‫ࠫޣ‬

ʤ̑ʥঐ‫ۂ‬‫਼ܐ‬ʤʹ ʥ 

ඬ६‫ࠫޣ‬

ʤ̐ʥ

ɻ$GMXVWHG5VTXDUHGʤʥ



ʤʥ



ɻγʖϑη‫ۂ‬ʤʥ



ɻঐ‫ۂ‬


ɻଲে൥ҕʤʥ





ʤʥ





ɻଲ֐‫׈‬ಊʤʥ




ɻ132ʤʥ







ʤʥ









ʤʥ

ʹ



ɻಝྭࢢճऀ

ʤʥ

ʤʥ

ʹ

ʤʹ ʥ ʹ

ඬ६‫ࠫޣ‬

ʤ̏ʥɻනঞ੏ౕ



ɻॊ‫ۂ‬ҽ਼‫਼ܐ‬ɻఈ਼

&(ୣ੔Ϫϗϩ ʛ఼

ɻඅઈ໎ร਼ʁ

㸦⾲㸲㸧Analysis 2 ࠕḟୡ௦ᆺ CSVࠖ⤒Ⴀࢆ㏻ࡌࡓࠕCE ᮲௳㐩ᡂࠖࡢつᐃせᅉ

10                           ᅜ㝿බඹᨻ⟇◊✲                 ➨ 27 ᕳ➨ 2 ྕ

次世代型 CSV の経営体制とサーキュラー・エコノミー政策
53

54

国際公共政策研究第 27 巻 第 2 号
   ḟୡ௦ᆺ CSV ࡢ⤒Ⴀయไ࡜ࢧ࣮࣮࣭࢚࢟ࣗࣛࢥࣀ࣑࣮ᨻ⟇                  11࠾ࢃࡾ࡟
ᮏ◊✲࡛ࡣࠊࡇࢀࡲ࡛ࡢࣜࢽ࢔࣭࢚ࢥࣀ࣑࣮ (┤⥺ᆺ⤒῭) ࠿ࡽࠕࢧ࣮࣮࣭࢚࢟ࣗࣛࢥࣀ࣑࣮ (CE:ᚠ⎔ᆺ⤒῭♫఍)ࠖ࡬ࡢᮏ᱁⛣⾜࡟ྥࡅࡓ CE ᨻ⟇ࡢ୺せ࢔ࢡࢱ࣮࡛࠶ࡿ௻ᴗࡀࠊ௒ᚋࠊࡼࡾຠᯝⓗ࡞ྲྀࡾ⤌ࡳࢆᶍ⣴ࡍࡿࡓࡵࠊCE ࡢ┠ᶆ㐩ᡂ࡬࡜ᑟࡃࠕ
͆ḟୡ௦ᆺ͇CSV ⤒Ⴀ (CSV ஦ᴗࡢๅ᪂࣭⎔ቃ㠃࡛ࡢ㧗ᗘ໬)ࠖ࡟↔Ⅼࢆᙜ࡚ࡓᐇドศᯒࢆ⾜ࡗࡓࠋ⌧ᅾࠊCE ᨻ⟇ࡀ㐍ࡴḢᕞㅖᅜࢆ୰ᚰ࡟ᣦ᦬ࡉࢀ
࡚࠸ࡿࠕேⓗ㈨※ࡢ୙㊊ (Capacity Gaps)ࠖ➼ࡢㄢ㢟࡟ᑐࡋࠊලయⓗ࡞ไᗘタィࡢ᳨ウ࡜ࡋ࡚ࠊ௻ᴗ
ࣞ࣋ࣝࡢ࣑ࢡࣟࢹ࣮ࢱ (᪥ᮏ௻ᴗ 1,631 ♫ࡢ᭱᪂ࢹ࣮ࢱ) ࢆ⏝࠸ࠊCE 㐩ᡂᗘ࡜⤒Ⴀయไ࡜ࡢ㛵㐃ᛶࢆ
ศᯒࡋࡓⅬࡀࠊᮏㄽᩥࡢᏛ⾡ⓗ࡞㈉⊩࡛࠶ࡿࠋ ⏘ᴗ෌⦅࡜࠸ࡗࡓ኱ࡁ࡞ᯟ⤌ࡳ࡟㛵ࡍࡿ㆟ㄽࡣ㔜せ࡛࠶ࡿࡶࡢࡢࠊྠ᫬࡟௻ᴗࣞ࣋ࣝࡢࢹ࣮ࢱศᯒ
ࡣࠊ௒ᚋࡢ CE ᨻ⟇ࡢᐇຠᛶࢆ㧗ࡵࡿᙺ๭ࢆᢸ࠺ࠋࡑࡇ࡛ࠊᮏ✏࡛ࡣࠕḟୡ௦ᆺ CSV ⤒Ⴀࠖࡢಁ㐍࣭㜼ᐖせᅉࢆᢕᥱࡍࡿࡓࡵࠊ㏆ᖺࡢ Green HRM (GHRM) ࡜࿧ࡤࢀࡿࠊ⎔ቃ࡬ࡢྲྀࡾ⤌ࡳࢆ᥎㐍ࡍࡿேⓗ㈨※⟶⌮ࡢᵓᡂせ⣲➼ࡶㄝ᫂ኚᩘ࡟ྲྀࡾධࢀࠊ᳨ドࢆヨࡳࡓࠋ௒ᅇࠊᖜᗈ࠸ศ㔝ࡢ᪥ᮏ௻ᴗࢆᑐ
㇟࡜ࡋࡓᐇドศᯒࡢ⤖ᯝࠊࠕḟୡ௦ᆺ CSVࠖࡢ᰾࡜࡞ࡿ⎔ቃ㠃ࡢ㧗ᗘ໬ࡢಁ㐍せᅉ࡜ࡋ࡚ࠊࠕ(♫ෆேᮦ࠿ࡽ๰ពᕤኵࢆᘬࡁฟࡍ) 㔠㖹ⓗ㸭㠀㔠㖹ⓗ࢖ࣥࢭࣥࢸ࢕ࣈไᗘࡢ඘ᐇ࣭ࠖࠕ(ᴗ⏺≉ᛶࢆ㋃ࡲ࠼ࡓ)ᚑᴗဨྥࡅ࢖ࣥࢱ࣮ࢼ࣭ࣝࣈࣛࣥࢹ࢕ࣥࢢࡢ᭱㐺໬࣭ࠖࠕ(ᅜෆእࡢ CE ᨻ⟇ࡸᆅᇦ♫఍ࡢࢽ࣮ࢬ࡟༶ࡋࡓ) ♫እᅋయ࡜ࡢ㐃ᦠࠖ➼ࡀ♧ࡉࢀࡓࠋ౛࠼ࡤࠊ௻ᴗࡢ CE ᐇ⌧ࣉࣟࢭࢫࢆ 2 ẁ㝵 (ᅗ 1) ࡛ศᯒࡋࡓ
⤖ᯝࠊAnalysis 1: CSR άື࠿ࡽ CSV ⤒Ⴀ࡬ࡢⓎᒎ (⾲ 3)࡛ࡣࠊ
ࠕࢧ࣮ࣅࢫᴗ (᝟ሗ࣭㏻ಙᴗࠊ㔠⼥࣭ಖ㝤ᴗྵࡴ)ࠖࡀ᭷ព࡟ࣉࣛࢫ࡛࠶ࡾࠊ
ࠕ♫఍ᛶ࡜㧗࠸཰┈ᛶࡀ୧❧ࡍࡿ CSV ஦ᴗࠖࡢᒎ㛤ࡀຍ㏿ࡍࡿ⌧≧ࢆ⾲ࡋ࡚࠸ࡿࠋࡋ࠿ࡋࠊAnalysis 2: ࠕCE ⛣⾜ࠖ࡟㈨ࡍࡿࠕḟୡ௦ᆺ CSVࠖ(⾲ 4)࡛ࡣࠕࢧ࣮ࣅ
ࢫᴗࠖ࡜ࠕၟᴗ (༺኎࣭ᑠ኎ᴗ)ࠖࡣ᭷ព࡟࣐࢖ࢼࢫ࡜࡞ࡗࡓࠋࡇࢀࡽࡢ⏘ᴗ࡛ࡣࠊ(㧗࠸⎔ቃỈ‽ࢆᥖࡆࡿ) CE ࡬ࡢ⛣⾜࡟㝿ࡋࠊ(⌧ᅾࡢ CSV ࡟୍ᐃࡢᙺ๭ࢆᯝࡓࡋࡓ)ࠕ⤒Ⴀయไࡢ෌ᵓ⠏ࠖࡀᚲせ࡞᫬ᮇ
ࢆ㏄࠼࡚࠸ࡿࠋAnalysis 1 ࡜ Analysis 2 (ࡢ඲࡚ࡲࡓࡣ」ᩘࣔࢹࣝ)࡛᭷ព࡟ࣉࣛࢫ࡜࡞ࡗࡓࡢࡣࠕ⎔ቃᢸᙜࡢ͆ᑓ௵͇ᙺဨࠖ
ࠊࠕ♫ဨࡢ♫఍ㄢ㢟ゎỴ࡬ࡢ㛵ᚰࢆ㧗ࡵࡿྲྀࡾ⤌ࡳࠖࠊࠕᑐእάື (ᑐእⓗ࡞ࢫࢸ࣮ࢡ࣍ࣝࢲ࣮࣭࢚ࣥࢤ࣮ࢪ࣓ࣥࢺ)ࠖ➼࡛࠶ࡿࡀࠊAnalysis 2 ࡛ࡣ⏘ᴗูࡢ≉ᚩࡶ♧ࡍࡇ࡜࡛ࠊ㜼ᐖせᅉ࡟ᑐᛂࡍࡿࣄࣥࢺࡀᚓࡽࢀࡓࠋࡲࡓࠕ♫ෆ࢖ࣥࢭࣥࢸ࢕ࣈไᗘ (⤒῭ⓗ㸭♫఍ⓗ࢖ࣥࢭࣥࢸ࢕ࣈ)ࠖࠊ
ࠕ♫ෆ FA ไᗘࠖࢆࡣࡌࡵ࡜ࡍࡿ (ാࡁ᪉ᨵ㠉ࡸ࢞ࣂࢼࣥࢫ㛵㐃ࡢ) ኚᩘࡀࠊ⏘ᴗู CE ࡟ཬࡰࡍᙳ㡪ࢆศᯒࡋࡓ⤖ᯝࡣࠊࠕ(㧗࠸ CE Ỉ‽ࡢ㐩ᡂࡣᅔ㞴࡛࠶ࡿࡀ) ௻ᴗࡢ CE ᑐ⟇ࡢ㑅ᢥ⫥ࡣࠊពእ࡟ࡶᗈ
࠸ࠖ࡜࠸࠺ṇࡢഃ㠃ࢆ♧၀ࡋ࡚࠸ࡿࠋࡇࡢࡼ࠺࡞௻ᴗ࡟࠾ࡅࡿ CE ⛣⾜ࡢಁ㐍࣭㜼ᐖせᅉࡣࠊ඲ᅜ⮬἞యࡢ᪂ࡋ࠸ᨻ⟇࡟ࡶ㔜せ࡞ᙺ๭ࢆᯝࡓࡍࠋ౛࠼ࡤࠊ⮬἞యࡢࠕSDGs Ⓩ㘓࣭ㄆド➼ไᗘ (ෆ㛶ᗓ 2019,2020, 2022)࡛ࠖࡣࠊ1 せ௳࡜ࡋ࡚ࠕྲྀࡾ⤌ࡳࡢ㐙⾜ྍ⬟࡞⬟ຊ࣭యไࡢᩚഛࠖࡀᣲࡆࡽࢀࠊCE ⛣⾜࡟ྥࡅ⎔ቃ㠃ࡢ㧗ᗘ໬ࢆᶍ⣴ࡍࡿ௻ᴗࡸᅋయࡣࠊ
ࠕయไࡢᵓ⠏࣭ᩚഛࠖ࡟㛵ࡋࠊᮏ✏࡛♧ࡋࡓࠕ」ᩘࡢ
CE ಁ㐍せᅉࡸ⏘ᴗูࡢ㜼ᐖせᅉ࡬ࡢᑐᛂ⟇ࠖ࡜࠸ࡗࡓ᳨ウࡢᯟ⤌ࡳࡀࠊ௒ᚋࡢཧ⪃㈨ᩱ࡜࡞ࡾᚓࡿࠋ
๓㏙ࡋࡓ᪂ไᗘࡣࠊ
ࠕ⮬ᚊⓗዲᚠ⎔ (㈨㔠ࡢ㑏ὶ࡜෌ᢞ㈨) (ෆ㛶ᗓ 2019)ࠖࢆ⮬἞య࣭ᆅᇦ஦ᴗ⪅࣭㔠⼥ᶵ㛵ࡀ㐃ᦠࡋ࡞ࡀࡽ㐩ᡂ࡛ࡁࡿࡼ࠺࡟ࠊᆅ᪉๰⏕ SDGs ࡟ྲྀࡾ⤌ࡴࠕ஦ᴗ⪅ࡢぢ࠼ࡿ໬ࠖࡢᐇ⌧(ࡘࡲࡾࠊ㔠⼥ᨭ᥼࡟ᙺ❧ࡘ᝟ሗࡢ⵳✚) ࢆ┠ᣦࡋ࡚࠸ࡿࠋࡇࡢࠕⓏ㘓࣭ㄆド➼ไᗘࠖࢆ㏻ࡌࡓ஦ᴗ⪅➼ࡢࢿࢵࢺ࣮࣡ࢡࡢᣑ኱࡟ࡼࡾࠊ(ᆅᇦ♫఍ࡢࢽ࣮ࢬࢆ㋃ࡲ࠼ࡓ) ᐇຠᛶࡢ㧗࠸ྲྀࡾ⤌ࡳࡢ᥎㐍ࡀᮇᚅࡉࢀ࡚࠸ࡿ࡜࠸࠺Ⅼ࡟㛵ࡋࠊ࣐ࣝࢳࢫࢸ࣮ࢡ࣍ࣝࢲ࣮㛫࡛ඹ㏻ㄆ㆑ࢆᙧᡂࡋ࡚࠸ࡃᚲせࡀ࠶ࡿࡔࢁ࠺ࠋ
CE ⛣⾜ᑐᛂ࡬ࡢ୍ຓ࡜ࡋ࡚ࠊᅜෆእ࡟࠾ࡅࡿ⎔ቃᨻ⟇ࡢ᪂₻ὶࢆᤊ࠼ࡿ࡜࡜ࡶ࡟ࠊ௻ᴗࡢ࣑ࢡࣟ
ࢹ࣮ࢱ࡟ᇶ࡙ࡃࠕCE ᵓ⠏࡟㈨ࡍࡿ⤒Ⴀయไࠖࡸࠊྛ✀࢖ࣥࢭࣥࢸ࢕ࣈไᗘࡢ஦౛࣭㜼ᐖせᅉ➼ࡢ▱ぢ55
次世代型 CSV の経営体制とサーキュラー・エコノミー政策
12                           ᅜ㝿බඹᨻ⟇◊✲                 ➨ 27 ᕳ➨ 2 ྕࢆ⵳✚ࡋࠊᐃᮇⓗ࡟᭦᪂ࡉࢀࡓ᝟ሗࢆᆅᇦ♫఍࣭⮬἞యࡀ᭷ຠ࡟ά⏝ࡋ࡚࠸ࡃࡇ࡜ࡀᮃࡲࡋ࠸ࠋ
ࡇࡢࡼ࠺࡞ྲྀࡾ⤌ࡳࡀ୰࣭㛗ᮇⓗ࡟ࡣࠊୡ⏺ࡢ CE ඛ㐍⮬἞యࢆᑐ㇟࡜ࡋࡓㄪᰝ (OECD 2020) ࡛ᣦ᦬ࡉࢀࡓࠕᨻ⟇ࡢໟᣓⓗ࡞どⅬࡢḞዴ (Policy Gaps)ࠖࡢゎᾘ࡟ࡶᐤ୚ࡍࡿ࡜⪃࠼ࡽࢀࡿࠋ௒ᅇࡣࠊ
ࢡࣟࢫࢭࢡࢩࣙࣥࢹ࣮ࢱ࡟ᇶ࡙ࡃศᯒ࡛࠶ࡗࡓࡓࡵࠊࣃࢿࣝࢹ࣮ࢱࢆ౑⏝ࡋࡓ CE ࡟㛵ࡍࡿໟᣓⓗ࡞◊✲ࢆ௒ᚋࡢㄢ㢟࡜ࡋࡓ࠸ࠋ
㸺ཧ⪃ᩥ⊩㸼 
EMF (2020) “Circular economy principles,” “Circular products” p.2. Circulytics: Definitions Nov. 2020. pp. 1-12.
The Ellen MacArthur Foundation (EMF).
Fortunati, Simona, L. Martiniello, and D. Morea (2020) “The Strategic Role of the Corporate Social Responsibility and Circular
Economy in the Cosmetic Industry.” Sustainability 12, 5120, 1-28.
Garrido-Prada, Pablo, H. Lenihan, J. Doran, C. Rammer, and M. Perez-Alaniz (2021) “Driving the circular economy through public
environmental and energy R&D:

Evidence from SMEs in the European Union.” Ecological Economics 182, 106884, 1-11.

㔠⼥ᗇ (2020) ࠗࠕ㈐௵࠶ࡿᶵ㛵ᢞ㈨ᐙࠖࡢㅖཎ๎㸸᪥ᮏ∧ࢫࢳ࣮ࣗ࣡ࢻࢩࢵࣉ࣭ࢥ࣮ࢻ࠘pp.1-21 ࢫࢳ࣮ࣗ࣡ࢻࢩࢵࣉ࣭
ࢥ࣮ࢻ࡟㛵ࡍࡿ᭷㆑⪅᳨ウ఍ (2020 ᖺ 3 ᭶ 24 ᪥) 㔠⼥ᗇ (FSA) .
<https://www.fsa.go.jp/news/r1/singi/20200324/01.pdf> 2022 ᖺ 9 ᭶ 13 ᪥☜ㄆ.
㏆⸨ ஂ⨾Ꮚ (2022)ࠕࢧ࣮࣮࣭࢚࢟ࣗࣛࢥࣀ࣑࣮᥎㐍࡟ྥࡅࡓ௻ᴗࡢྲྀࡾ⤌ࡳࠖࠗᶓ὾⤒Ⴀ◊✲࠘➨ 42 ᕳ➨ 3࣭4 ྕ
pp.47-59. 2022 ᖺ 3 ᭶.
Kostakis, Ioannis and K. P. Tsagarakis (2022) “The role of entrepreneurship, innovation and socioeconomic development on
circularity rate:

Empirical evidence from selected European countries.” Journal of Cleaner Production 348, 131267, 1-10.

Lehmann, Carlotta, F. Cruz-Jesus, T. Oliveira, B. Damasio (2022) “Leveraging the circular economy:

Investment and innovation

as drivers.” Journal of Cleaner Production 360, 132146, 1-10.
Marrucci, Luca, T. Daddi, and F. Iraldo (2021) “The contribution of green human resource management to thecircular economy and performance of environmental certified organisations.” Journal of Cleaner Production 319, 128859, 1-11.
ෆ㛶ᗓ (2019)ࠗᆅ᪉๰⏕ SDGs 㔠⼥ࡢ⮬ᚊⓗዲᚠ⎔ᙧᡂ࡟ྥࡅ࡚(2019 ᖺ 8 ᭶ 22 ᪥)࠘pp.1-81.ࠕSDGs ࢆཎືຊ࡜ࡋࡓ
ᆅ᪉๰⏕࡟ྲྀࡾ⤌ࡴ௻ᴗ࣭஦ᴗࡢᣑ኱ࠖp.9. ᆅ᪉๰⏕ SDGs 㔠⼥ㄪᰝ࣭◊✲఍ (ෆ㛶ᗓᆅ᪉๰⏕᥎㐍஦ົᒁ).<https://www.chisou.go.jp/tiiki/kankyo/kaigi/sdgs_kinyu2-1/sdgs_kinyu2-1_shiryo4.pdf> 2022 ᖺ 9 ᭶ 13 ᪥☜ㄆ.
ෆ㛶ᗓ (2020)ࠗᆅ᪉බඹᅋయࡢࡓࡵࡢᆅ᪉๰⏕ SDGs Ⓩ㘓࣭ㄆド➼ไᗘ࢞࢖ࢻࣛ࢖ࣥ 2020 ᖺᗘ࠘pp.1-30.ࠕ➨ 5 ❶:
1. ᆅ᪉๰⏕ SDGs ᐉゝไᗘ㸹2. ᆅ᪉๰⏕ SDGs Ⓩ㘓ไᗘ㸹3. ᆅ᪉๰⏕ SDGs ㄆドไᗘࠖpp.19, 22-23, 26-28.
 ᆅ᪉๰⏕ SDGs 㔠⼥ㄪᰝ࣭◊✲఍ (ෆ㛶ᗓᆅ᪉๰⏕᥎㐍஦ົᒁ) 2020 ᖺ 10 ᭶.
<https://www.chisou.go.jp/tiiki/kankyo/kaigi/pdf/sdgs_finance_guideline.pdf> 2022 ᖺ 9 ᭶ 13 ᪥☜ㄆ.
ෆ㛶ᗓ (2022)ࠕⓏ㘓ㄆド➼ไᗘ ᵓ⠏⮬἞య୍ぴ (௧࿴ 4 ᖺ 5 ᭶ 31 ᪥᫬Ⅼ)ࠖpp.1-2 (ィ 54 ✀). ᆅ᪉๰⏕᥎㐍஦ົᒁ.
<https://www.chisou.go.jp/tiiki/kankyo/kaigi/pdf/toroku-ninsho_list0531.pdf>

2022 ᖺ 9 ᭶ 13 ᪥☜ㄆ.

OECD (2020) “Ch.4: Governance Gaps” pp.105-112. The Circular Economy in Cities and Regions OECD Urban Studies, OECD
Publishing, Paris 176p. Oct. 2020.
Porter, Michael E. and M.R. Kramer (2011) “The Big Idea:

Creating Shared Value.” Harvard Business Review Jan. 2011: 1-17.

బ⸨ ᠇ṇ, ୰ᒣ ೺, ⓒṊ ோᚿ (2014)ࠕ᪥ᮏ௻ᴗࡢ➇தຊ࡜ CSVࠖࠗ⤒ႠᏛㄽ㞟➨ 84 㞟࠘᪥ᮏ⤒ႠᏛ఍. (43) 1-12.
ᮾὒ⤒῭᪂ሗ♫ (2021)ࠗCSR ௻ᴗ⥲ぴ (ࢹ࣮ࢱ࣮࣋ࢫ) 2022 ᖺ∧: ⎔ቃ㸭㞠⏝࣭ேᮦά⏝㸭CSR ඲⯡⦅ࠖ2021 ᖺ 12 ᭶.
WBCSD (2021) “Part 1. Circular Transition Indicators: Framework.” p.10. Circular Transition Indicators V2.0 World BusinessCouncil for Sustainable Development (WBCSD) pp.1-74. Feb. 2022.