Learn in the textbookManagement Philosophy and Purpose
DefinitionCorporate Philosophy (企業理念) is the thinking that states a company's reason for being and the values it holds, and it is used in nearly the same sense as Management Philosophy (経営理念).
ExplanationSome companies use corporate philosophy and management philosophy for different things, but either way it sits at the very top of the company's activities. Rather than going by the name, judge it by whether it states the reason for being and the values.
AnalogyLike a family motto handed down through generations. It stays the same when the head of the family changes and expresses what the family is at its core.
Memory hook"Corporate" points to the company as an organization, and "management" to the work of running it. Only the angle differs, so what the two terms refer to largely overlaps.