美国社会责任报告.docVIP

美国社会责任报告 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 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-WebbJeffrey R.CohenLeda Nath David Wood原文：The Supply of Corporate Social Responsibility Disclosure Among U.S. FirmsIntroduction Corporate social responsibility CSR activity is an area of intense and increasinginterest both on the practice and academic fronts. Investor interest in rms that engagein these activities has grown dramatically. Between 1995 and 2005 investments ofprofessionally managed assets grew from 7 trillion to 24.4 trillion while the shareof these assets invested in socially responsible investments grew from 639 billion to2.29 trillion Social Investment Forum SIF 2006.At the same time largeinstitutional investors and multistakeholder groups – including the UN Principles forResponsible Investment project the Global Reporting Initiative GRI 2006 and theCERES a coalition of investors and public interest groups – have focused attention onthe materiality of social and environmental information to equity analysis. Themagnitude and growth of socially responsible investing SRI assets has driven anequally dramatic growth in the need for information. The objective of this study is todocument the disclosure patterns of CSR by U.S. rms. Investors are not the only interested parties CSR activity provides an increasingfocus of product development and marketing practitioners. Research demonstratesthat certain types of CSR activity produce value for rms in terms of brand loyaltyand marketing advantages Brown and Dacin 1997 Sen and Bhattacharya 2001. AsHandleman and Arnold 1999 p. 36 notein any community it is common to ndretailers donating to local charities sponsoring little league sports teams and proudlydisplaying the national ag. These actions demonstrate the retailer’s adherence tounwritten but powerful normative rules of acceptable social conduct such asbecoming invo