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1、本科毕业论文（设计）外文翻译外文题目TheSupplyofCorporateSocialResponsibilityDisclosureAmongU.S.Firms外文出处《JournalofBusinessEthics》2009（84）：P497-527外文作者LoriHolder-Webb,JeffreyR.Cohen,LedaNath,DavidWood原文：TheSupplyofCorporateSocialResponsibilityDisclosureAmongU.S.FirmsIntroductionCorporatesoc
2、ialresponsibility(CSR)activityisanareaofintenseandincreasinginterestbothonthepracticeandacademicfronts.Investorinterestinfirmsthatengageintheseactivitieshasgrowndramatically.Between1995and2005,investmentsofprofessionallymanagedassetsgrewfrom$7trillionto$24.4trillion,whilet
3、heshareoftheseassetsinvestedinsociallyresponsibleinvestmentsgrewfrom$639billionto$2.29trillion(SocialInvestmentForum[SIF],2006).Atthesametime,largeinstitutionalinvestorsandmultistakeholdergroups–includingtheUNPrinciplesforResponsibleInvestmentproject,theGlobalReportingIni
4、tiative(GRI)(2006),andtheCERES,acoalitionofinvestorsandpublicinterestgroups–havefocusedattentiononthematerialityofsocialandenvironmentalinformationtoequityanalysis.Themagnitudeandgrowthofsociallyresponsibleinvesting(SRI)assetshasdrivenanequallydramaticgrowthintheneedforin
5、formation.TheobjectiveofthisstudyistodocumentthedisclosurepatternsofCSRbyU.S.firms.Investorsarenottheonlyinterestedparties;CSRactivityprovidesanincreasingfocusofproductdevelopmentandmarketingpractitioners.ResearchdemonstratesthatcertaintypesofCSRactivityproducevalueforfirms
6、intermsofbrandloyaltyandmarketingadvantages(BrownandDacin,1997;SenandBhattacharya,2001).AsHandlemanandArnold(1999,p.36)note,inanycommunity,itiscommontofindretailersdonatingtolocalcharities,sponsoringlittleleaguesportsteams,andproudlydisplayingthenationalflag.Theseactionsdem
7、onstratetheretailer’sadherencetounwrittenbutpowerfulnormativerulesofacceptablesocialconduct,suchasbecominginvolvedwiththecommunityandpromotingnationalpride.WhilethequestionofwhatexactlymotivatesfirmstoengageinCSRpracticesisamatterforongoingresearch,itisclearfromthegrowthin
8、bothSRIassetsandcustomermarketsforsociallyresponsiblegoodsthatthereisaneedforinformationonthesep
