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ID:2229174
大小:118.00 KB
页数:17页
时间:2017-11-15
《外文翻译--美国公司提供的企业社会责任信息披露》由会员上传分享,免费在线阅读,更多相关内容在教育资源-天天文库。
1、外文翻译--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TheSupplyofCorporateSocialResponsibilityDisclosureAmongUSFirmsIntroductionCorporatesocialresponsibil
2、ityCSRactivityisanareaofintenseandincreasinginterestbothonthepracticeandacademicfrontsInvestorinterestinrmsthatengageintheseactivitieshasgrowndramaticallyBetween1995and2005investmentsofprofessionallymanagedassetsgrewfrom7trillionto244trillionwhiletheshareoftheseassetsinvestedinsociallyresponsib
3、leinvestmentsgrewfrom639billionto229trillionSocialInvestmentForum[SIF]2006Atthesametimelargeinstitutionalinvestorsandmultistakeholdergroups–includingtheUNPrinciplesforResponsibleInvestmentprojecttheGlobalReportingInitiativeGRI2006andtheCERESacoalitionofinvestorsandpublicinterestgroups–havefocus
4、edattentiononthematerialityofsocialandenvironmentalinformationtoequityanalysisThemagnitudeandgrowthofsociallyresponsibleinvestingSRIassetshasdrivenanequallydramaticgrowthintheneedforinformationTheobjectiveofthisstudyistodocumentthedisclosurepatternsofCSRbyUSrmsInvestorsarenottheonlyinterestedpa
5、rtiesCSRactivityprovidesanincreasingfocusofproductdevelopmentandmarketingpractitionersResearchdemonstratesthatcertaintypesofCSRactivityproducevalueforrmsintermsofbrandloyaltyandmarketingadvantagesBrownandDacin1997SenandBhattacharya2001AsHandlemanandArnold1999p36noteinanycommunityitiscommontondr
6、etailersdonatingtolocalcharitiessponsoringlittleleaguesportsteamsandproudlydisplayingthenationalagTheseactionsdemonstratetheretailersadherencetounwrittenbutpowerfulnormativerulesofacceptablesocialconductsuchasbecominginvolvedwiththecommunityandpromotingnationalprideWhilethequestionofwhatexactly
7、motivatesrmstoengageinCSRpracticesisamatterforongoingresearchitisclearfromthegrowthinbothSRIassetsandcustomermarketsforsociallyresponsiblegoodsthatthereisaneedforinformationonthesepracticesThehistoricalemphasisoftraditionalnancial
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