外文翻译美国公司提供的企业社会责任信息披露概要1.docVIP

外文翻译--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 US Firms 外文出处 《Journal of Business Ethics》 200984P497-527 外文作者 Lori Holder-WebbJeffrey RCohenLeda Nath David Wood 原文 The Supply of Corporate Social Responsibility Disclosure Among US 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 rms that engage in these activities has grown dramatically Between 1995 and 2005 investments of professionally managed assets grew from 7 trillion to 244 trillion while the share of these assets invested in socially responsible investments grew from 639 billion to 229 trillion Social Investment Forum [SIF] 2006 At the same time large institutional investors and multistakeholder groups – 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 US rms 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 rms in terms of brand loyalty and marketing advantages Brown and Dacin 1997 Sen and Bhattacharya 2001 As Handleman and Arnold 1999 p 36 notein any community it is common to nd retailers donating to local charities sponsoring little league s