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1、为了适应公司新战略的发展，保障停车场安保新项目的正常、顺利开展，特制定安保从业人员的业务技能及个人素质的培训计划美国社会责任报告本科毕业论文外文翻译外文题目TheSupplyofCorporateSocialResponsibilityDisclosureAmongFirms外文出处JournalofBusinessEthicsXX：P497-527外文作者LoriHolder-WebbJeffreyNathDavidWood原文：TheSupplyofCorporateSocialResponsibilityDisclosureAmongFirmsIntroductionCorporates
2、ocialresponsibilityCSRactivityisanareaofintenseandincreasinginterestbothonthepracticeandacademicfronts.Investorinterestinrmsthatengageintheseactivitieshasgrowndramatically.Between1995andXXinvestmentsofprofessionallymanagedassetsgrewfrom7trilliontotrillionwhiletheshareoftheseassetsinvestedinsociallyr
3、esponsibleinvestmentsgrewfrom639billiontrillionSocialInvestmentForumSIFthesametimelargeinstitutionalinvestorsandmultistakeholdergroupsincludingtheUNPrinciplesforResponsibleInvestmentprojecttheGlobalReportingInitiativeGRIXXandtheCERESacoalitionofinvestorsandpublicinterestgroupshavefocusedattentionont
4、hematerialityofsocialandenvironmentalinformationtoequityanalysis.ThemagnitudeandgrowthofsociallyresponsibleinvestingSRIassetshasdrivenanequallydramaticgrowthintheneedforinformation.TheobjectiveofthisstudyistodocumentthedisclosurepatternsofCSRbyrms.InvestorsarenottheonlyinterestedpartiesCSRactivitypr
5、ovidesanincreasingfocusofproductdevelopmentandmarketingpractitioners.ResearchdemonstratesthatcertaintypesofCSRactivityproducevalueforrmsintermsofbrandloyaltyandmarketingadvantagesBrownandDacin1997SenandBhattacharyaXX.AsHandlemanandArnold1999p.36noteinanycommunityitiscommontondretailersdonatingtoloca
6、lcharitiessponsoringlittleleaguesportsteamsandproudlydisplayingthenationalag.Theseactionsdemonstratetheretailersadherencetounwrittenbutpowerfulnormativerulesofacceptablesocialconductsuchasbecominginvolvedwiththecommunityandpromotingnationalpride.WhilethequestionofwhatexactlymotivatesrmstoengageinCSR
7、practicesisamatterforongoingresearchitisclearfromthegrowthinbothSRIassetsandcustomermarketsforsociallyresponsiblegoodsthatthereisaneedforinformationonthesepractices.Thehistoricalemphasisoftraditionalnancialinformationdoesnotanswertheneedsofthesepartieswhorequireinformationnotonlyaboutfutureearningsb
8、utalsoaboutthermssocialandenvironmentalresponsibilityandinteractionswiththeenvironmentandhomecommunitiesAdamsXXAndersonetal.XX.Theconcernwithnon-nancialfactorsaswellaswithequityreturnsresultsinademandforgreateraccountabilityfrommanagers.AccordingtotheSIFp.5issuesnowoccupyingmainstreamconsciousnessco
9、rporategovernancetransparencyaccountabilityandgreaterdisclosurehavelongbeencentraltothepracticeofsocialinvesting.MostoftheworkinthisareaisdirectedatexaminingdisclosuresfromEuropeanandAustralianrmsandnearlyallmulti-nationalstudiesindicateinternationaldifferencesindisclosurebehavior.InNorthAmericaCorm
10、ierandMagnan1999proposedacost/benetapproachtoenvironmentaldisclosures.Thecostsarethecoststhatotherpartiesotherthanshareholderswillusetheinformationandthebenetsarethereductionininformationasymmetrybetweenmanagersandshareholders.CormierandMagnan1999testedthisonasampleofCanadianrmsandfoundthatvariables
11、suchasarmsrelianceoncapitalmarketsandthetradingvolumeforitsstockwereassociatedwithincreasedenvironmentaldisclosure.TheyalsoconcludethatenvironmentaldisclosuresareincreasingovertimeandthattheincreaseddisclosureinCanadacouldbeafunctionofthelesslitigiousreportingenvironmentfoundinCanadaasopposedtotheUn
12、itedStates.AlnajjarXXexaminedthe1990socialresponsibilitydisclosuresofFortune500companies.Hefoundthatsizeandprotabilityaffectedthequalityandquantityofdisclosure.Sincetherehavebeenanumberofchangesinthedisclosureenvironmentsince1990whenthedatawascollectedfortheAlnajjarXXstudyandsincetheCormierandMagnan
13、1999lookedatCanadianrmsitisnotclearhowcorporationsintheXXshaverespondedtotheseincreaseddemandsforCSRinformation.FurthermorepriorresearchevaluatingthecontentofCSRdisclosureshasfocusedprimarilyonasinglereportingformatgenerallytheannualreportmorerecentlythecorporateetal.1995hassuggestedthattheuseofasin
14、gleformatforanalysispurposesmaybesignicantlylimitingtheunderstandingthatcanbederivedaboutCSRdisclosurebehavior.WethereforeextendthisliteraturebyexploringtheentireidentiablebodyofpublicdisclosuresmadebythesamplermsduringXX.Amajorcontributionofourpaperisthedevelopmentofameanstoassessdirectlytheemphasi
15、sthatmanagementplacesondisseminatingagiventypeofinformationpriorresearchhaslargelyrelieduponfrequencyofdisclosurealoneasaproxyforthispaperweevaluatethestateofreportingofsocialandenvironmentalresponsibilityoftenknownascorporatesocialresponsibilityorCSRreportingamongasampleofrmstodeterminewhattypesofi
16、nformationarebeingprovidedandthroughwhatmeansoftransmission.Weperformacontentanalysisonthedisclosuresmadebyasize-andindustry-stratiedsampleof50publiclyrmsduringXX.ResultssuggestthatcompaniesdiscloseawidevarietyofCSRinformationthroughmandatedandvoluntarymedia.Consistentwithpriorresearchwendsize-andindustry-drivendifferencesindisclosurebehavior.Ourresultssuggestdifferencesinthepatternan
