シラバス Syllabus

授業名 Enterprise Risk Management
Course Title Enterprise Risk Management
担当教員 Instructor Name 阿部 博友(Hirotomo Abe)
コード Couse Code TAP207_G22T
授業形態 Class Type 講義 Regular course
授業形式 Class Format On Campus
単位 Credits 2
言語 Language JP
科目区分 Course Category 応用科目200系 / Applied
学位 Degree MSc in Tax & Accountancy
開講情報 Terms / Location 2022 GSM Tokyo Fall

授業の概要 Course Overview

Misson Statementとの関係性 / Connection to our Mission Statement

The School’s mission is to develop leaders who, through a ‘Frontier Spirit’, are equipped to succeed in the globalized business reality. These leaders will have the ability to bridge the gap between New Asia and the rest of the world, and to bring innovation and high ethical standards to their management practices.
This course is designed to attain the mission of NUCB stated below.
The School’s mission is to develop leaders who, through a ‘Frontier Spirit’, are equipped to succeed in the globalized business reality. These leaders will have the ability to bridge the gap between New Asia and the rest of the world, and to bring innovation and high ethical standards to their management practices.

授業の目的(意義) / Importance of this course

内部統制が着目された契機となったのが、ワールドコムやエンロン事件の直後(2002年)に制定された米国企業改革法(Sarbanes & Oxley Act)であり、わが国でも2008年に日本版SOX法が導入された。
本コースでは、エンタープライズ・リスクマネジメント(ERM)―全社的リスクマネジメント等とも呼ばれるーの基礎を、事例にそって学習する。いうまでもなく、現在の企業経営には従業員、供給者、顧客、株主、債権者、政府、社会等多くの重要なステークホルダーと共に企業価値を創造することが必要とされている。たとえば、ESG(Environment、Society, Governance)経営とは、ステークホルダーの利害を配慮しつつ持続的成長を目指す経営理念である。ESG経営の下で求められるERMのあり方について議論してゆきたい。
In recent years, the risks surrounding companies have diversified. For the purpose to prevent, detect, and respond to that risk, it is required to set up "internal control" system, based on the framework published by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) in 1992.
The US Enterprise Reform Act (Sarbanes & Oxley Act) enacted immediately after the WorldCom and Enron incidents (2002) triggered the attention of the importance of internal control, and the J-SOX was introduced in 2008.
By the way, even if the risk seems to be trivial, when a company make a mistake in dealing with it, the company will suffer enormous damage that will affect the going-concern of that company. Risk management is not only an internal measure to protect the interest of company, but also a social requirement, a legally stipulated responsibility and obligation, and an important element of internal control. The difficulty in setting up an internal control system exists in the diversity of risks, complexity of risks, and variety of impacts from risks. It will also be required to respond to the crisis, public relations, and preventive measures which a company has to carry out through cross-organizational cooperation.
In this course, we will learn the basics of enterprise risk management (ERM) -also called company-wide risk management-with case studies. Needless to say, current corporate management requires the creation of corporate value with many important stakeholders such as employees, suppliers, customers, shareholders, creditors, governments, and society. For example, ESG (Environment, Society, Governance) management is a management philosophy that aims for sustainable growth while considering the interests of stakeholders. I would like to encourage discussions in search of the ideal form of ERM required under ESG management.

到達目標 / Achievement Goal

LG1 Critical Thinking
LG2 Diversity Awareness
LG3 Ethical Decision Making
LG4 Effective Communication

Achieve the following goals by embodying the educational mission of our university.
LG1 Critical Thinking
LG2 Diversity Awareness
LG3 Ethical Decision Making
LG4 Effective Communication
However, the goal is to comprehensively develop broad insight and the thinking ability necessary for corporate management.

本授業の該当ラーニングゴール Learning Goals


LG1 Critical Thinking
LG2 Diversity Awareness
LG3 Ethical Decision Making
LG4 Effective Communication
LG5 Executive Leadership (EMBA)

受講後得られる具体的スキルや知識 Learning Outcomes


Understanding Enterprise Risk and practical response to the risks. Operational skills on Enterprise Risk Management.

SDGsとの関連性 Relevance to Sustainable Development Goals

Goal 4 質の高い教育をみんなに(Quality Education)

教育手法 Teaching Method

教育手法 Teaching Method % of Course Time
インプット型 Traditional 0 %
参加者中心型 Participant-Centered Learning ケースメソッド Case Method 100 %
フィールドメソッド Field Method 0 %
合計 Total 100 %

事前学修と事後学修の内容、レポート、課題に対するフィードバック方法 Pre- and Post-Course Learning, Report, Feedback methods


授業スケジュール Course Schedule


Session 1 
使用ケース 恵比寿ガーデンプレイス(YGP)、東京 (A)社長の決断 
使用ケース: コンテンツID CCJB-OTR-18074-01

Session 2

Session 3
(1) 「雪印乳業(A): 再生の可能性を見極める」コンテンツID CCJB-UVA-10017-01 オリジナルID UVA-E-0347-JPN
(2) 「雪印乳業(B): 改革と再生への取り組み」「雪印乳業(C): 2009年-残された課題」コンテンツID CCJB-UVA-10018-01 オリジナルID UVA-E-0348-JPN
(3) 雪印乳業(C): 2009年-残された課題 コンテンツID CCJB-UVA-10019-01
オリジナルID UVA-E-0349-JPN



Session 4

Session 5
(一橋ビジネスレビュー ビジネスケース2012年夏号)

Session 6
(1) 「インドにおけるマギーヌードル安全性の危機使用ケース:「(A)」コンテンツID CCJB-HBS-16015-01 オリジナルID 9-117-J03・
(2) 「インドにおけるマギーヌードル安全性の危機(B)」コンテンツID CCJB-HBS-16016-01 オリジナルID 9-117-J04・「インドにおけるマギーヌードル安全性の危機(C)」コンテンツID CCJB-HBS-16017-01 オリジナルID 9-117-J05
(3) 「インドにおけるマギーヌードル安全性の危機(C)」コンテンツID CCJB-HBS-16017-01



Session 7 ケース:「日本マクドナルド(A): 上海福喜食品の大失態」「日本マクドナルド(B): 信頼の危機」(コンテンツID
CCJB-IVE-18031-01 オリジナルID 9B15MJ083 コンテンツID CCJB-IVE-18032-01
オリジナルID 9B15MJ084

Session 8
(1)「トヨタのリコール(A): 急停止」(コンテンツID CCJB-HBS-13035-01, オリジナルID 9-514-J02)
(2) 「トヨタのリコール(B): 豊田氏、ワシントンへ行く」(コンテンツID CCJB-HBS-13036-01, オリジナルID 9-514-J03)
(3) 「トヨタのリコール(C): 前途多難」(コンテンツID CCJB-HBS-13037-01, オリジナルID 9-514-J04)

Session 9
コンテンツID: CCJB-HBS-13038-01 オリジナルID: 9-614-J01
コンテンツID: CCJB-HBS-13039-01 オリジナルID: 9-614-J02



Session 10
使用ケース:ジョンソン・エンド・ジョンソン: タイレノールの悲劇
コンテンツID:CCJB-HBS-519J08 オリジナルID:519J08

Session 11

Session 12
使用ケース:「ナイキ社: 効果的な広報戦略を展開する」(コンテンツID CCJB-IVE-60007-03 オリジナルID 9A99CJ34)





成績評価方法 Evaluation Criteria

講師用内規準拠 Method of Assessment Weights
コールドコール Cold Call 5 %
授業内での挙手発言 Class Contribution 80 %
クラス貢献度合計 Class Contribution Total 85 %
予習レポート Preparation Report 15 %
小テスト Quizzes / Tests 0 %
シミュレーション成績 Simulation 0 %
ケース試験 Case Exam 0 %
最終レポート Final Report 0 %
期末試験 Final Exam 0 %
参加者による相互評価 Peer Assessment 0 %
合計 Total 100 %

評価の留意事項 Notes on Evaluation Criteria


使用ケース一覧 List of Cases


教科書 Textbook

  • 配布資料

参考文献・資料 Additional Readings and Resource

『リスクマネジメントのプロセスと実務 増補版』 有限責任監査法人トーマツ (著), 仁木 一彦 (監修)(第一法規、2019)
『企業不祥事を防ぐ』國廣 正 (著)(日本経済新聞出版、2019)
『ISO 31000:2018(JIS Q 31000:2019)リスクマネジメント 解説と適用ガイド (Management System ISO SERIES) 』野口 和彦 (編集), リスクマネジメント規格活用検討会 (著)(日本規格協会、2019)
『内部通報制度の理論と実務』弁護士法人 中央総合法律事務所 (編集) (商事法務、 2021)
『COSO 全社的リスクマネジメント ー戦略およびパフォーマンスとの統合ー 』2018/4/4
一般社団法人日本内部監査協会他 監訳 (著) (同文舘出版、2018)
『不確実な時代のリスクマネジメント―COSO新ERMフレームワークの活用』【著】ポール・ソーベル 【監訳】八田 進二 【訳】堺 咲子 (著) 出版社(一般社団法人日本内部監査協会、2018)

授業調査に対するコメント Comment on Course Evaluation


担当教員のプロフィール About the Instructor 


It's been over 40 years since I jumped into the business world. Shortly after joining the company, I was in charge of a commercial satellite launch project. Japan's first commercial satellite was launched on board Ariane 4 from the Guyana Space Center in 1989. The satellite went into orbit and began operation, and the success of the project created a new era of satellite broadcasting business in Japan. QVC Japan was established as result of a harsh negotiation with US QVC headquarters. Now, QVC Japan is a popular shopping channel in Japan. In Brazil, in addition to operating a coffee plantation, I was involved in an iron ore export project. This project was resulted in Mitsui’s participation in the management of Vale, the leading iron ore exporter in the world. I had been lucky to experienced glorious projects, but I have also experienced to handle and manage, various business "shadows" such as withdrawal from M & A, labor proceedings, antitrust violations, embezzlement, bribery charges, and product data falsification, etc.
Now, today's business environment is undergoing major changes. Regarding the external environment, we can mention various factors such as technological innovation, market changes, regulatory & institutional changes, demand changes, competition, domestic & international political changes, climate change, and even within the organization. There are various risk factors such as the decline of culture and ethics and the collapse of governance. Therefore, companies are constantly required to evolve and innovate. Failure to overcome new challenges and challenges will force them to leave the market, losing business opportunities and destroying the pillars of life for employees and their families. If you want to be creative, ingenious and innovative, you need to make use of the institution, experience, knowledge of corporate governance, risk management and compliance.
My subjects in charge are corporate governance, business ethics, and enterprise risk management. These are all essential knowledge and skills to continue business that can contribute to society by evolving in a world of uncertainty. However, these issues cannot be addressed by reading books and memorizing some knowledge. Through discussing and thinking about CASE with students and teachers, you will be able to get clues. I would like to encourage active discussion in the class, so that we can find out the better conditions for a company to maintain its competitiveness and development capabilities.

(実務経験 Work experience)

Mitsui & Co. (USA) Inc. (New York Head Office)
Mitsui & Co. (Europe) Plc (London Head Office)
Mitsui &Co. (Brasil) SA
Mitsui & Co. (Argentina) SA
三井物産株式会社在勤中にアルゼンチン・国立ラプラタ大学で商法・経済法をJorge Seara教授の下で学ぶ(企業派遣)。またIMDのExecutives Courseで経営学を学んだ(企業派遣)。さらに同社在勤中に、筑波大学大学院で学び、同大学大学院政策科学研究科修士。同大学大学院ビジネス科学研究科博士(法学)。
国際取引法学会理事副会長。一般社団法人グローバルビジネスロー研究所理事副会長。国際取引法フォーラム(学会)監事 British Institute of International Comparative Law会員

After graduating from Hitotsubashi University, he worked for Mitsui & Co., Ltd. (in charge of legal, corporate administration, and internal audit related works) and other institutions as follows:
Mitsui & Co., Ltd. (Head Office)
Mitsui & Co. (USA) Inc. (New York Head Office)
Mitsui & Co. (Europe) Plc (London Head Office)
Mitsui &Co. (Brasil) SA
Mitsui & Co. (Argentina) SA
Sanofi K.K. (formerly Genzyme Japan Corporation)
He studied at La Plata National University (Faculdad de Derecho, Argentina) and also attended Executive Course at IMD (Lausanne). Further, while he has been working at the company, he studied at the University of Tsukuba Graduate School. He has master degree at University of Tsukuba, Graduate School of Policy Science, and also Ph.D. in Business Sciences at University of Tsukuba. After retiring from Mitsui & Co., Ltd., he became a professor at Meiji Gakuin University, a professor at the Graduate School of Law at Hitotsubashi University, and is now Emeritus Professor of Hitotsubashi University, and Professor at Business School, Nagoya University of Commerce and Business.
[Other Positions]
He is the Vice President of the Japanese Association of International Business Law. He is also the Vice Chairman of the Global Business Law Institute, and Auditor of the Forum on International Business Law.
He is a member of British Institute of International Comparative Law.
He is the chairman of the Bidding Process Oversight Committee of the Reconstruction Agency of Japan. Independent Committee member for Administrative Review of Reconstruction Agency of Japan. Chairman of the Japanese Law Translation Council of the Ministry of Justice. Independent Director of Casio Computer Co., Ltd.
[Area of Expertise]
Business & Management Law. Corporate governance. Business ethics. Enterprise Risk Management. Legal & Business English.

Refereed Articles

  • (2024) About Brazilian Law No. 14.611 (2023) prohibiting gender pay disparity. Journal of the Japanese Institute of International Business Law 52(6):
  • (2024) Corporate governance for healthy capitalism - Examination of shareholder rights restriction provisions in Brazilian company law -. The Japanese Association of International Business Law 9 2424-0753
  • (2024) Draft Law No. 572/2022 Brazilian Human rights Due Diligence Law (Draft). International Business Law Journal 2024(52):
  • (2023) Regarding Law No. 14.470 amending the Brazilian Competition Law - Introduction of civil double compensation system -. International Business Law 51(9):
  • (2023) A Comparative Study of Exemption Clauses in International Commercial Contracts. Annual Report No 8 : Japanese Association of International Business Law March 2023(8): 2424-0753