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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.FirmsIntrodu
2、ctionCorporatesocialresponsibility(CSR)activityisanareaofintenseandincreasinginterestbothonthepracticeandacademicfronts.Investorinterestinfirmsthatengageintheseactivitieshasgrowndramatically.Between1995and2005,investmentsofprofessionallymanagedassetsgrewfr
3、om$7trillionto$24.4trillion,whiletheshareoftheseassetsinvestedinsociallyresponsibleinvestmentsgrewfrom$639billionto$2.29trillion(SocialInvestmentForum[SIF],2006).Atthesametime,largeinstitutionalinvestorsandmultistakeholdergroups–includingtheUNPrinciplesfo
4、rResponsibleInvestmentproject,theGlobalReportingInitiative(GRI)(2006),andtheCERES,acoalitionofinvestorsandpublicinterestgroups–havefocusedattentiononthematerialityofsocialandenvironmentalinformationtoequityanalysis.Themagnitudeandgrowthofsociallyresponsib
5、leinvesting(SRI)assetshasdrivenanequallydramaticgrowthintheneedforinformation.TheobjectiveofthisstudyistodocumentthedisclosurepatternsofCSRbyU.S.firms.Investorsarenottheonlyinterestedparties;CSRactivityprovidesanincreasingfocusofproductdevelopmentandmarket
6、ingpractitioners.ResearchdemonstratesthatcertaintypesofCSRactivityproducevalueforfirmsintermsofbrandloyaltyandmarketingadvantages(BrownandDacin,1997;SenandBhattacharya,2001).AsHandlemanandArnold(1999,p.36)note,inanycommunity,itiscommontofindretailersdonatin
7、gtolocalcharities,sponsoringlittleleaguesportsteams,andproudlydisplayingthenationalflag.Theseactionsdemonstratetheretailer’sadherencetounwrittenbutpowerfulnormativerulesofacceptablesocialconduct,suchasbecominginvolvedwiththecommunityandpromotingnationalpri
8、de.WhilethequestionofwhatexactlymotivatesfirmstoengageinCSRpracticesisamatterforongoingresearch,itisclearfromthegrowthinbothSRIassetsandcustomermarketsforsociallyresponsiblegoodsthatthereisaneedforinformationonthesep
