美国公司提供的企业社会责任信息披露-毕业论文外文翻译

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1、美国公司提供的企业社会责任信息披露本科毕业论文设计外文翻译外文题目TheSupplyofCorporateSocialResponsibilityDisclosureAmongUSFirms外文出处《JournalofBusinessEthics》200984P497-527外文作者LoriHolder-WebbJeffreyRCohenLedaNathDavidWood原文TheSupplyofCorporateSocialResponsibilityDisclosureAmongUSFirmsIntroduc

2、tionCorporatesocialresponsibilityCSRactivityisanareaofintenseandincreasinginterestbothonthepracticeandacademicfrontsInvestorinterestinrmsthatengageintheseactivitieshasgrowndramaticallyBetween1995and2005investmentsofprofessionallymanagedassetsgrewfrom7trillion

3、to244trillionwhiletheshareoftheseassetsinvestedinsociallyresponsibleinvestmentsgrewfrom639billionto229trillionSocialInvestmentForum[SIF]2006Atthesametimelargeinstitutionalinvestorsandmultistakeholdergroups–includingtheUNPrinciplesforResponsibleInvestmentproje

4、cttheGlobalReportingInitiativeGRI2006andtheCERESacoalitionofinvestorsandpublicinterestgroups–havefocusedattentiononthematerialityofsocialandenvironmentalinformationtoequityanalysisThemagnitudeandgrowthofsociallyresponsibleinvestingSRIassetshasdrivenanequallyd

5、ramaticgrowthintheneedforinformationTheobjectiveofthisstudyistodocumentthedisclosurepatternsofCSRbyUSrmsInvestorsarenottheonlyinterestedpartiesCSRactivityprovidesanincreasingfocusofproductdevelopmentandmarketingpractitionersResearchdemonstratesthatcertaintype

6、sofCSRactivityproducevalueforrmsintermsofbrandloyaltyandmarketingadvantagesBrownandDacin1997SenandBhattacharya2001AsHandlemanandArnold1999p36noteinanycommunityitiscommontondretailersdonatingtolocalcharitiessponsoringlittleleaguesportsteamsandproudlydisplaying

7、thenationalagTheseactionsdemonstratetheretailersadherencetounwrittenbutpowerfulnormativerulesofacceptablesocialconductsuchasbecominginvolvedwiththecommunityandpromotingnationalprideWhilethequestionofwhatexactlymotivatesrmstoengageinCSRpracticesisamatterforong

8、oingresearchitisclearfromthegrowthinbothSRIassetsandcustomermarketsforsociallyresponsiblegoodsthatthereisaneedforinformationonthesepracticesThehistoricalemphasisoftraditionalnancialinform