美国公司提供的企业社会责任信息披露外文文献综述.doc

本科毕业论文（设计） 外文翻译 外文题目 The Supply of Corporate Social Responsibility Disclosure Among U.S. Firms 外文出处 ((Journal of Business Ethics》2009 (84)： P497-527 外文作者 Lori Holder-WebbJeffrev R.CohenXeda Nath ,David Wood 原文： The Supply of Corporate Social Responsibility Disclosure Among U.S. Firms Introduction Corporate social responsibility (CSR) activity is an area of intense and increasing interest both on the practice and academic fronts. Investor interest in firms that engage in these activities has grown dramatically. Between 1995 and 2005，investments of professionally managed assets grew from $7 trillion to $24.4 trillion，while the share of these assets invested in socially responsible investments grew from $639 billion to $2.29 trillion (Social Investment Forum [SIF], 2006).At the same time, large institutional investors and multistakeholder groups 一 including the UN Principles for Responsible Investment project, the Global Reporting Initiative (GRI) (2006)，and the CERES, a coalition of investors and public interest groups - have focused attention on the materiality of social and environmental information to equity analysis. The magnitude and growth of socially responsible investing (SRI) assets has driven an equally dramatic growth in the need for information. The objective of this study is to document the disclosure patterns of CSR by U.S. firms. Investors are not the only interested parties; CSR activity provides an increasing focus of product development and marketing practitioners. Research demonstrates that certain types of CSR activity produce value for firms in terms of brand loyalty and marketing advantages (Brown and Dacin, 1997; Sen and Bhattacharya，2001). As Handleman and Arnold (1999, p. 36) note,in any community, it is common to find retailers donating to local charities，sponsoring little league sports teams, and proudly displaying the national flag. These actions demonstrate the retailer’s adherence to unwritten but powerful normative rules of accepta