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1、外文文献原文+译文原文DISCLOSUREOFCORPORATESOCIALRESPONSIBILITYINFORMATIONANDEXPLANATORYFACTORSGallegoAlvarez,QuinaCustodio.AbstractInrecentyears,withtheeconomicdevelopmentandthegrowingofenterprisescale,itappearedsomesocialproblemscausedbytheenterprisebehavior,someen
2、terprisesinthepursuitofeconomicinterestsatthesametime,rarelyassumecorrespondingsocialresponsibility,andthisledtoadifferentbenefitmainbodydissatisfactionandcondemnation.Alsoconstantlyimprovethesocialresponsibilityconsciousness,therefore,theenterpriseallkind
3、sofsocialresponsibilitybehaviorwillbemoreandmoreattention,andinfluenceconsumerchoiceofproducts,investors,investmentinthestocktrend,theemployee'semploymentdirection,legislation,rewardsandpunishmentandtheregulationofrelevantdepartments,etc.Keywords:Socialres
4、ponsibility;Informationdisclosure;EnterprisemanagementTheoreticalframeworkandhypothesesGlobalinterestinvoluntarycorporatedisclosurehasgrownimmenselyoverthelastfewyears,includingCSRinitseconomic,environmentalandsocialfacets.MarkHerbertandVonSchantz(2007)con
5、siderthatcompaniesarebecomingincreasinglyawareoftheirresponsibilitiesinthisregard,andmoremotivatedtointegratetheseaspectsintothebusinessasawhole.Furthermore,differentresearchstudieshaveattemptedtoreflecthowfirmscommunicatethistypeofvoluntaryinformationtoth
6、eirstakeholders.HoandTaylor(2007)researchedwhattheycalledthetriplebottomline(TBL)of50companies,intheUSandJapan;continuingintheUScontext,HolderWebbetal.(2009)studied50Americanlistedcompanies,usingacontentanalysistechnique;Reverte(2009)studiedSpanishfirms,wi
7、thafocusonanalyzingwhethercertainbusinesscharacteristics,aswellasmediaexposure,canbedeterminantsofCSRdisclosurepracticesbySpanishlistedcompanies;Tamoietal.(2007)attemptedtofindthelevelandtrendoftheCSRreportingpatterninindustrialfirmsinMalaysia,andtheirrela
8、tiontofirmcharacteristics;Tagessonetal.(2009)explainedtheextentandcontentofsocialandenvironmentaldisclosureoncorporatewebsitesinSwedishlistedcorporationsandGamerschlagetal.(2011)haveanalyzeddeterminantsofvolu
