This chapter focuses on analyzing the structure of corporate society and the current discussions on CSR in Japan. CSR has boomed in Japanese business since around 2003. Management organizations and consulting companies have led and been involved in this boom. They have introduced a global business trend and focused their discussion on a practical level.1 It has become increasingly important to incorporate CSR into the management process, and to discuss how to incorporate CSR management into the Japanese context. However, it is important to analyze CSR not only from a managerial viewpoint, but also from a social movement viewpoint. Considering how to respond to environmental changes only from a managerial viewpoint cannot explain the backgrounds of such changes, nor go much beyond risk management or corporate brand management. On the other hand, criticizing business activities only from a social movement viewpoint cannot explain what problems corporations have in the managerial process, nor suggest a sustainable business model to top management.2