企业的社会责任外文文献翻译

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企业社会责任英语范文

1.求一遍企业社会责任的英语作文2.社会责任对企业来说是非常重要的英语作文Clarkson M.A stakeholder framework for analyzing and evaluating eorporate social performance.Academy of Managernent Review,1995. 2、Jones T M.Instrumental stakeholder theory:A synthesis of ethics and economies.Academy of Management Review,1995. 3、Carroll A B.Corporate social responsibility:Evolution of a Definitional Construct.Businessand Society,1999,38. 4、James Brummer,Corporate Responsibility and Legitimacy,Greenwood Press,1991.。

3.翻译一段文字企业社会责任4.一篇关于社会责任的英语小短文5.帮我翻译英文,急用,谢谢This article analyzes corporate social responsibility and its the development course, then it introduces the situation how the corporations fulfill the social responsibility and main questions。

Finally, it raises suggestions to solve the questions from improving entrepreneur's social responsibility vigorously, letting governments lead role in advancing corporations social responsibility and public supervise them。

外文文献翻译--道德语言与企业社会责任报告-其他专业

外文文献翻译译稿2：道德语言与企业社会责任报告玛丽安雷诺兹克莉丝蒂尤萨斯文献原文标题：Moral Discourse and Corporate Social Responsibility Reporting原文出处：Journal of Business Ethics (2008) 78:47–64发表或出版时间：2008年6月作者姓名：MaryAnn Reynolds Kristi Yuthas 国籍：美国摘要：本文检视自愿的企业社会责任（CSR ）报告作为一种道德语言。

它探索了利益相关者如何选择不同的看法所导致的对过程和内容负责的报告。

我们对比了传统的利益相关者理论和新兴的观点，传统的观点是把利益相关者看作为外部机构与公司的一种社会契约，而以一种新兴的观点看，就是公司和公司员工之间的利益关系。

这样就把利益相关者从一个外部机构转变成企业活动的组成部分之一。

我们研究了这些替代利益相关者视觉如何产生不同的规范要求，管理过程，和沟通交流。

我们讨论CSR责任报告书中的一些模型：EMAS， ISO14000体系， SA8000，AA1000，全球永续性报告协会，哥本哈根协议。

我们研究这些模型如何和利益相关者的哲学相关联，并且发现他们基本上符合传统的观点,但从一个关系利益相关者视角来看，仍远远达不到要求规定的道德约定。

采用一种关系观要求于利益相关者参与在报告上和在语篇方面的有关公司核心使命、价值观以及等管理制度。

哈贝马斯的沟通行为理论提供了利益相关者参与此类道德话语的指南。

关键词：利益相关者参与利益相关者报告关系利益相关者的角度企业社会责任沟通行为理论伦理学介绍：通过此篇文章，我们把哈贝马斯的沟通行为理论（1984；1987；1990）看作一种工具，通过它来评论目前的各种企业社会责任报告方面的程度体现——这些报告要求闪光的道德的话语。

我们提供一段简短的关于理论的关键要素和社会理论。

在此基础上，我们探讨了细节，因为它们可以被运用于企业社会责任报告。

关于中国企业社会责任的英文作文

关于中国企业社会责任的英文作文Corporate social responsibility (CSR) is becoming an increasingly important issue for businesses in China. As the country continues to develop and grow, there is a growing awareness of the impact that businesses can have on society and the environment. In recent years, there has been a shift towards a more sustainable and socially responsible approach to business. This has been driven by a number of factors, including pressure from consumers, investors, and government regulations.One of the key drivers of CSR in China has been the increasing focus on environmental issues. Pollution and environmental degradation have become major concerns in recent years, and businesses are being held accountable for their impact on the environment. Companies are now expected to take steps to reduce their carbon footprint, minimize waste and pollution, and conserve natural resources. This is not only good for the environment, but it can also have a positive impact on a company's reputation and bottom line.Another important aspect of CSR in China is the focus on social issues. With the country's rapid economic growth, there is a growing divide between the rich and poor, and social inequality has become a major concern. Many companies arenow taking steps to address these issues, through initiatives such as job training programs, community outreach, and charitable donations. By giving back to the community and supporting those in need, companies can help to create a more inclusive and sustainable society.In addition to environmental and social issues, ethical business practices are also a key component of CSR in China. With the rise of social media and increasing transparency, companies are under more scrutiny than ever before. Unethical behavior, such as corruption, fraud, and human rights abuses, can have serious consequences for a company's reputation and bottom line. By adhering to high ethical standards and promoting transparency and accountability, companies can build trust with their stakeholders and enhance their reputation in the long term.Overall, the concept of CSR is gaining traction in China, as more and more companies recognize the importance of taking a socially responsible approach to business. By focusing on environmental, social, and ethical issues, companies can not only create a positive impact on society and the environment but also enhance their own long-term sustainability and competitiveness. Ultimately, CSR is about more than just doing the right thing –it's also about creating value for shareholders, employees, customers, and society as a whole.。

企业社会责任信息披露中英文对照外文翻译文献

企业社会责任信息披露中英文对照外文翻译文献(文档含英文原文和中文翻译)原文The Supply of Corporate Social Responsibility Disclosure Among US FirmsIntroductionCorporate 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 investedin 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 rmsInvestors 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 sports teams and proudly displaying the national ag These actions demonstrate the retailers adherence to unwritten but powerful normative rules of acceptable social conduct such as becoming involved with the community and promoting national pride While the question of what exactly motivates rms to engage in CSR practices is a matter for ongoing research it is clear from the growthin both SRI assets and customer markets for socially responsible goods that there is a need for information on these practices The historical emphasis of traditional nancial information does not answer the needs of these parties who require information not only about future earnings but also about the rms social and environmental responsibility and interactions with the environment and home communities Adams 2004 Anderson et al 2005 The concern with non-nancial factors as well as with equity returns results in a demand for greater accountability from managers According to the SIF p 5 [i]ssues now occupying mainstream consciousness–corporate governance transparency accountability and greater disclosure – have long been central to the practice of social investingMost of the work in this area is directed at examining disclosures from European and Australian rms and nearly all multi-national studies indicate international differences in disclosure behavior In North America Cormier and Magnan 1999 proposed a costbenet approach to environmental disclosures The costs are the costs that other parties other than shareholders will use the information and the benets are the reduction in information asymmetry between managers and shareholders Cormier and Magnan 1999 tested this on a sample of Canadian rms and found that variables such as a rms reliance on capital markets and the trading volume for its stock were associated with increased environmentaldisclosure They also conclude that environmental disclosures are increasing over time and that the increased disclosure in Canada could be a function of the less litigious reporting environment found in Canada as opposed to the United States Alnajjar 2000 examined the 1990 social responsibility disclosures of Fortune 500 companies He found that size and protability affected the quality and quantity of disclosure Since there have been a number of changes in the disclosure environment since 1990 when the data was collected for the Alnajjar 2000 study and since the Cormier and Magnan 1999 looked at Canadian rms it is not clear how US corporations in the 2000s have responded to these increased demands for CSR information Furthermore prior research evaluating the content of CSR disclosures has focused primarily on a single reporting format generally the annual report more recently the corporate website Gray et al 1995 has suggested that the use of a single format for analysis purposes may be signicantly limiting the understanding that can be derived about CSR disclosure behavior We therefore extend this literature by exploring the entire identiable body of public disclosures made by the sample rms during 2004 A major contribution of our paper is the development of a means to assess directly the emphasis that management places on disseminating a given type of information prior research has largely relied upon frequency of disclosure alone as a proxy for emphasis In this paper we evaluate the state of reporting of social and environmentalresponsibility often known as corporate social responsibility or CSR reporting among a sample of US rms to determine what types of information are being provided and through what means of transmission We perform a content analysis on the disclosures made by a size-and industry-stratied sample of 50 publicly traded US rms during 2004 Results suggest that companies disclose a wide variety of CSR information through mandated and voluntary media Consistent with prior research we nd size-and industry-driven differences in disclosure behavior Our results suggest differences in the pattern and volume of disclosure in US rms when compared with other studies examining global enterprisesIn the next section we review the relevant theory and research and present the research questions and hypotheses Then we describe the research method and discuss the results We conclude with the implications of the study for reporting activists accounting rms regulators and academics who are reconsidering the nature of corporate reporting of non-nancial informationLiterature review research questions and hypothesesIt is difcult from an academic and theoretical perspective to disentangle the differences between a rms decision to engage in CSR activities and the decision on why how and when to report on those activities to stakeholders The choice of broad theoretical framework depends on whether the researcher approaches the question of CSR from aneconomic or an ethical standpoint Cetindamar and Husoy 2007 Ethical theories indicate that these activities should be promoted because they are the right thing to doEconomic theories indicate that these activities should be promoted only to the degree that they create shareholder wealth through increasing protVirtually all theoretical approaches carry the implication that it is not enough to partake of a CSR action it is necessary then to disseminate information about the action that has been taken A matter of signicant difference between the theories pertains to what actions should be taken and who should be informed of them To some extent the answer to the rst drives the answer to the second if the primary goal of the activity is to enlist the support of a particular party the rm will of necessity publicize the activity through channels likely to reach that party Therefore before launching an exploration of the approaches to disclosure we offer a brief overview of the why of CSR activity Neo-classical economicsBird et al 2007 adopt a traditional economic approach to the question suggesting that managers should apply net present value NPV analysis to all potential CSR activities and take only the actions that result in a positive NPV and thus increase shareholder wealth An important element of this theory in the CSR context is the neo-classical notion that the shareholder is the only stakeholder of signicant interest This study nds that markets are slow to impound the valuation implications ofnon-event-type actions into market prices with the exception of diversity initiatives While the authors do not explicitly consider the matter of information dissemination the implication of their approach is that disclosure should take place through the channels to which shareholders are accustomed ie mandatory lings such as annual reports and 10-Ks A problematic issue for the traditional neo-classical approach to CSR is that unlike production decisions CSR activities and their outcomes may not yield the mathematical tractability necessary for reliable NPV analysisMarketing strategyAnother stream of inquiry that suggests that CSR may be motivated mainly by wealth concerns is found in the marketing literature see Robin and Reidenbach 1987 for an extensive survey of this literature Brown and Dacin 1997 provide empirical evidence that consumer beliefs about products are inuenced by the information that they possess both about corporate ability the producers competitive advantage and about the producers CSR even though the CSR policies are often unrelated to the companys ability to produce Both items are key elements in creating a good corporate reputation posited by numerous theorists to provide a source of economic benets to an organization see Brown and Dacin 1997 for a review of this literature Brown and Dacin 1997 nd that negative CSR perceptions are shown to exert negative effects on consumer behavior whilepositive CSR perceptions exert positive effects on consumer behavior They note that even though there is potential economic value in doing so it can be difcult to communicate corporate positions built around developing CSR associations a need potentially answered by CSR disclosures in the public forumHandelman and Arnold 1999 provide further evidence on wealth creation through marketing activities subsumed under CSR They suggest that consumers appear to possess a demand for intangible factors indicating congruence with local social norms and values and that the rms promotion of these elements may yield a strategic angle equal to that of competitive positioning and product attributesConsistent with Brown and Dacin 1997 they nd that negative institutional associations exert a signicant negative effect on customer perceptions and behavior and suggest that stakeholders have a minimal level of institutional actions below which even highly positioned rms begin to experience negative consequences Hooghiemstra 2000 suggests that CSR activity is a form of impression management for the rm This image management theory –which encompasses matters of corporate identity and corporate image – is likewise driven by direct economic concerns such as customer perceptions and access to capital markets The marketing-oriented literature on CSR activity suggests these actions are a strategic tool to build and maintain customer loyalty and market shareThe implications for disclosure are that the primary targets for information are the existing customers and members of the public with a general interest and that the content of the disclosure will be chosen to emphasize congruence with customer valuesPolitical economyA third theoretical approach considers these actions through the lens of the political economy Campbell et al 2003 Cormier and Gordon 2001 Deegan 2002Deegan and Gordon 1996Dowling and Pfeffer 1975 Gray et al 1995a Guthrie and Parker 1990 ODonovan 2002 Maignan and Ralston 2002 In this approach the rm is not considered to be an economic entity that can be divorced from its social context it is instead an organic organism that is a party to a social contract with the other members of its context For the rm to survive it must obtain the support and approval of its stakeholders whether those be primary stakeholders those without whose support the rm cannot function at all including customers suppliers or providers of labor and capital or secondary stakeholders who are indirectly afliated but in a position to signicantly inuence the rms success including regulators and media Clarkson 1995 CSR activity and the consequent disclosure is a part of the ongoing communication process required in order to enlist and maintain that support Gray et al 1995a Under this general heading researchers have variously advanced theoretical arguments based on stakeholder theory Clarkson1995Hooghiemstra 2000 Maignan and Ralston 2002 and on legitimation ie Campbell 2000Grayet al 1995a to explain both CSR activities and disclosureLegitimation pertains to efforts on the part of the rm to establish maintain or repair public perception of its dedication to stakeholder norms and values thus evincing respect for the social contract that permits it access to capital and labor markets and other economic resources necessary to ensure organizational survival Dowling and Pfeffer 1975 outline three means to establishing or improving legitimacy adapting operations to conform to existing societal expectations altering social denitions to conform with existing rm operations or engaging in communication to promote its public identication with socially legitimate symbols values and institutions The degree to which the organization is visible andor relies on social and political support drives the concern for legitimacy and consequent access to resources and support Dowling and Pfeffer 1975 A potential issue with applying legitimacy theory to CSR activity is that social norms and values are largely a function of temporal matters – as issues are brought to the attention of society they seem to replace other issues of prior focus Bird et al 2007 Campbell 2000 2003 Campbell et al 2003 Gray et al 1995a Guthrie and Parker 1990 Therefore for legitimacy theory to yield rmly testable hypotheses it must be possible to identify both the population with whom the rm is concernedwith establishing legitimacy and the values that the population holds at the specic point in timeSourceLori Holder-WebbJeffrey RCohenLeda NathDavid WoodThe Supply of Corporate Social Responsibility Disclosure Among US Firms [J]Journal of Business Ethics200984P497-527译文美国公司提供的企业社会责任信息披露引言企业社会责任活动这个领域在实际操作和学术前沿方面正受到越来越多的强烈关注投资者对于从事这些活动的公司的关注急遽地增长从1995年至2005年投资了专业的管理资产从7万亿美元上升到244万亿美元而这些资产的份额投资于社会责任从6390亿美元上升到29万亿美元社会投资论坛[SIF]2006 同时大型机构投资者和多方利益相关团体包括联合国负责投资项目的原则全球报告倡议组织GRI2006年以及投资者和公众的利益集团联盟CERES都集中关注社会和环境信息对股票分析的重要性社会责任投资SRI的资产的规模和增长带动了对信息需求的同步增长这项研究的目的是记录美国公司对企业社会责任的披露方式投资者并不是对这些唯一感兴趣的人士企业社会责任活动导致了人们对产品开发和市场实践的重视日益增加研究表明某些类型的企业社会责任活动对公司的品牌忠诚度和市场优势很有价值布朗和达欣1997森和巴塔查亚 2001正如汉德曼和阿诺德 1999第 36页提到的在任何社会中经常会发现有零售商向当地慈善机构捐赠赞助少年运动队并骄傲地展示国旗这些行动表明了这些零售商遵守着一种不成文但具有强烈约束性的社会行为规定比如密切联系社会各界并增强民族自豪感尽管关于究竟是什么促使企业参与到社会责任活动实践中来这个问题依然在研究当中从社会责任投资财产的增长和社会责任产品的消费者市场的扩大中显而易见的是对这些活动的信息需求传统财务信息通常强调的不是这些群体的需要这些群体需要的不仅仅是未来的收益还有公司社会与环境的职责与环境和家庭社区的相互作用亚当斯2004安德森等2005对非经济因素和股票回报率的关注导致了管理者加强问责制的需要根据SIF第五页占据主流意识的问题公司治理透明度问责制和加强信息披露早已成为社会投资工作的中心在这方面的工作大部分是针对欧洲和澳大利亚的研究几乎所有的多国研究表明在信息披露行为上存在国际差异在北美考米尔和麦格曼1999所提出的成本获利理论是用来应付环境的披露成本费用是指股东以外的其他各方将如何利用这些信息的信息成本成本获利是指在管理者和股东之间的信息不对称性减少考米尔和麦格曼1999测试了加拿大RMS的样本发现了这个变量例如一个资本市场和其股票成交量的依赖和环境信息披露的增加有关他们还得出结论环境信息披露是随着时间不断增加而在加拿大信息披露的增加可能可能会造成诉讼报告环境的减少但是在美国这是相反的纳扎尔2000年审查了1990年财富500强企业社会责任披露他发现规模和资本容量影响信息披露的质量和数量由于从纳扎尔2000研究时搜集的1990的数据以及考米尔和麦格南1999对加拿大公司的研究以来环境的披露已经发生了很大的变化所以目前还不清楚美国公司在21世纪如何应对日益增长的企业社会责任的信息需求此外以前的研究在评估企业社会责任信息披露的内容时主要集中在一个单一的报告格式通常是年度报告以及最近的公司网站等格雷等1995提出以供分析目的而使用单一格式可能在很大程度上限制了对企业社会责任披露行为产生的理解因此我们通过探索样本公司整个2004年期间公开披露的所有信息来扩展了这篇文章我们这篇文章主要的贡献是对直接评价给定类型的信息的传播强调方法的发展以前的研究在很大程度上依赖于作为重点代理的信息披露的频繁度在本文中我们评估社会和环境责任通常被称为企业责任会计或CSR在美国公司的一份样本中的报告状态由此确定什么类型的信息被提供并通过什么方式传播我们做了一份对50家公开上市的不同大小和行业的美国公司的披露做了一份内容分析结果表明企业社会责任信息是通过规定和各种自发媒体来披露的与以前的研究结果一致我们发现披露行为的差异是由规模和行业的不同导致的我们的研究结果表明美国公司的披露与其他全球企业相比在规模和数量上都有差异在下一节我们回顾了相关理论和研究并提出了研究问题和假设然后我们描述了研究方法以及讨论了结果我们对关于报告活动会计师事务所监管学者和对非财务信息的性质重新定义的学者的研究进行了总结文献综述问题研究和假设从学术和理论的角度去理清企业对从事企业社会责任活动的决定和为什么怎么以及何时对利益相关者报告这些活动之间的关系是很困难的研究者是否从经济或道德角度看企业社会责任问题决定了广泛理论框架的选择赛特德尔和赫索2007道德理论表明这些活动应当被推广因为他们是应当去做的正确的事经济学理论表明这些活动不仅应被推广到通过他们增加利润及创造股东财富的程度几乎所有推行的理论方法说明仅仅参与企业社会责任的行动是不够的因此对采取的行动的资料进行传播是十分必要的在理论中涉及的一个重大不同意义的问题是应该采取什么行动以及由谁来负责他们在一定程度上对的第一个以及第二个动因的回答是如果该活动的主要目标是争取一个特定派别的支持公司可能有通过各种渠道宣传活动达到这个派别要求的必要因此在发起披露情况的探索前我们提供了一个为什么要进行企业社会责任活动的简要概述伯德等人 2007 采用传统的经济学分析问题认为经理应该适应净现值 NPV 去分析所有潜在的企业社会责任活动并只执行有利于净现值的行动才能增加利益相关者的财富这个理论在企业社会责任语境的一个重要元素是古典概念即股东利益相关者是唯一重要的利益本研究发现市场渐渐忽视了评估的影响即无效模式伴随着多样性措施进入市场价格虽然作者并不能明确地考虑这件信息传播的重要暗示他们这种披露应该通过股东们习惯的渠道发生即托管的文档如年度报告和10-Ks 传统新古典方法在企业社会责任中运用有一个不确定的问题就是它不像生产决策那样企业社会责任活动及其结果可能不会放弃那个用数学就能容易解决的必要的可靠的净现值分析营销策略在营销文件中发现咨询的另一个分支说明企业社会责任主要可以被财富关系驱使见罗宾和瑞德巴赫1987年的一个广泛的调查文学布朗和达欣 1997 提供实证证据表明消费相信产品受公司所拥有的企业能力生产者的竞争优势和生产者的企业社会责任等有关信息的影响尽管企业社会责任制度通常与公司生产的能力毫无关系这两点都是创造一个良好的企业信誉的关键元素被大量的理论家假设可以带来组织经济利益见布朗和Dacin1997年的文献检阅布朗和达欣 1997 发现负面企业社会责任认知会对消费行为造成不良影响而正面的企业社会责任认知会对消费行为起到积极作用他们指出虽然这样做有潜在的经济价值但难以设立一个围绕发展企业社会责任协会的公司职位一个潜在的需要企业社会责任披露来回答的公共论坛汉德曼和阿诺 1999 提供进一步的证据表明可以通过企业社会责任这种营销活动创造财富他们建议当这个无形因素表明与当地社会规范与价值一致时该公司的推广这些元素可能会得到一种战略性视角从而在使得竞争中的定位和产品属性满足消费者的需求和布朗和达欣 1997 一样他们发现负面的制度组织会对顾客感知和行为产生负向影响建议利益相关者采取低于那些高位置的公司的最小的制度行动去体验负面后果霍格曼特 2000 表明企业社会责任活动是一种有效的公司管理这种形象管理理论包括企业个性和企业形象同样是被直接经济方面例如顾客感知和进入资本市场以市场为导向的文献在企业社会责任活动中建议这些行为是一种用来建立并维持顾客的忠诚度和市场份额的战略工具以披露为主要目标的信息会对客户和公众的兴趣产生影响并且我们披露的内容是经过挑选并强调与客户价值一致的政治经济学第三个理论方法通过政治经济的角度考虑这些行为坎贝尔等人2003考梅尔和戈登2001迪根2002Deegan和戈登1996道林和普弗佛1975格雷等人1995格思里和帕克1990奥多万诺2002麦格曼和拉斯顿2002 在这种方法中公司并不被认为是一个可以脱离其社会脉络的经济实体它代替一个有机的生物体和这个脉络的其他成员都是社会契约的当事人无论是主要的利益相关者没有他们的支持公司不可能正常运转包括客户供应商或劳动和资本提供者还是第二利益相关者那些间接参与但能够显著影响公司的人包括监管机构和媒体为了公司的生存必须得到利益相关者的支持和批准克拉克森1995 为了获得和维持支持企业社会责任活动和随之而来的披露是持续沟通过程的一个部分格雷等人1995在这个大标题下研究人员基于利益相关者理论克拉克森2000Hooghiemstra2000Maignan和拉斯顿2002 和合法化例如坎贝尔2000Grayet等人1995 提出各种先进的理论去解释企业社会责任活动和信息披露合法化在日后如在公司的建立维持等方面起很大作用公司为利益相关者准则和价值观的奉献重塑了这样的公众认知从而显出对社会契约尊重使公司得以进入资本和劳动力市场从而获得其他确保组织生存的必要经济资源道林和普弗佛1975列出三种方法建立或改善合法性用符合现有的社会期望去适应业务改变社会定义使其符合原有公司经营或者在和各类机构从事交流促进社会在公开合法符号价值观上进行认同和或依赖于社会和政治支撑驱使对合法性的关心以及相应的足够的资源和支持的程度对组织是可见的道林和普弗佛1975 在将合法性理论应用到企业社会责任活动中时有一个潜在的问题社会准则和价值观念主要是时间功能作为社会关注的问题时它们似乎取代其它问题成为焦点伯德等人2007坎贝尔20002003坎贝尔等人2003格雷等人1995格思里和帕克1990因此为了合法性理论能产生稳定的可测试假设必须确定建立合法性和价值观念的公司的人口以及他们在特定时间点拥有的价值是可以测定的出处洛瑞候德-韦布杰弗里科恩勒达纳特大卫伍德美国公司提供的企业社会责任信息披露[J]商业伦理杂志200984P497-527外文出处《Journal of Business Ethics》 200984P497-527外文作者 Lori Holder-WebbJeffrey RCohenLeda Nath David。

关于企业应该承担社会责任的英语作文

企业社会责任：企业与社会的和谐共生之道In the contemporary business world, the concept of Corporate Social Responsibility (CSR) has gained increasing significance. It represents a commitment made by organizations to operate in an ethical and sustainable manner, considering the interests of all stakeholders, including shareholders, employees, customers, communities, and the environment. This essay delves into the importance of CSR, its key components, and how enterprises can effectively embrace it to foster a harmonious coexistence with society.Firstly, CSR is fundamental to building trust and enhancing the reputation of businesses. In a highly competitive and transparent marketplace, customers and stakeholders are increasingly demanding ethical and sustainable practices from companies. By adhering to CSR principles, businesses demonstrate their commitment to ethical behavior, fostering trust among customers and investors, which ultimately leads to improved brand reputation and market competitiveness.Moreover, CSR contributes to sustainable developmentand environmental protection. As businesses grow and expand, their operations often have a significant impact on the environment and society. By integrating sustainability into their core strategies, companies can mitigate negative environmental impacts, reduce resource consumption, and promote environmental protection. This not only benefits society but also ensures the long-term viability of businesses, as sustainable practices often lead to cost savings and efficiency improvements.Furthermore, CSR is crucial for attracting andretaining top talent. Employees, especially the younger generation, are increasingly drawn to organizations that align with their values and prioritize social and environmental responsibility. By implementing CSR practices, businesses can create a positive work culture that attracts and retains talented individuals, who in turn contribute to the organization's success and growth.However, effectively implementing CSR requires a comprehensive approach. Companies need to identify and prioritize the CSR issues that are most relevant to theirbusiness and stakeholders. This could include issues suchas labor rights, community engagement, environmental impact, and ethical supply chains. Once these issues are identified, businesses should develop strategies and policies toaddress them, ensuring that CSR is integrated into all aspects of their operations.Moreover, collaboration and partnership are key to effective CSR implementation. Businesses can collaboratewith other organizations, governments, and communities to address shared CSR challenges and leverage collective resources and expertise. Such collaborations can lead to more impactful and sustainable outcomes, benefiting all stakeholders involved.In conclusion, Corporate Social Responsibility is not just a moral imperative but a strategic imperative for businesses in the modern era. By embracing CSR, companies can build trust, enhance their reputation, contribute to sustainable development, attract top talent, and foster a harmonious coexistence with society. The journey to implementing CSR effectively requires a comprehensive approach, prioritizing relevant issues, developingstrategies, and collaborating with stakeholders. As businesses continue to evolve and adapt to the changing landscape, CSR will remain a critical component of their success and sustainability.**企业社会责任：企业与社会的和谐共生之道**在当代商业世界中，企业社会责任（CSR）的概念日益受到重视。

企业社会责任重要性的英语作文

The Crucial Importance of CorporateSocial ResponsibilityIn the modern business landscape, the significance of corporate social responsibility (CSR) has become increasingly pronounced. CSR refers to the commitment of organizations to behave ethically and contribute to the economic, environmental, and social well-being of their stakeholders. It involves not only adhering to legal requirements but also going beyond them to promote positive impacts on society. The importance of CSR is multifaceted, spanning from enhancing brand reputation to fostering sustainable development.Firstly, CSR is vital for enhancing a company's brand reputation and public image. Consumers, investors, and other stakeholders are increasingly demanding that businesses operate in a responsible and sustainable manner. By engaging in CSR activities, companies demonstrate their commitment to ethical and sustainable practices, which in turn enhances their credibility and trustworthiness. This positive perception can translate into increased customer loyalty, higher sales, and improved shareholder value.Moreover, CSR is instrumental in fostering sustainable development. By integrating environmental and social considerations into their business strategies, companies can contribute to addressing global challenges such as climate change, social inequality, and poverty. By reducing their environmental impact, adopting sustainable practices, and investing in social initiatives, businesses can help create a more resilient and inclusive society.Furthermore, CSR is beneficial for attracting and retaining talent. Employees, especially the younger generation, are increasingly drawn to organizations that align with their values and are committed to making a positive impact on society. By investing in CSR, companies can create a more engaging and fulfilling work environment that attracts top talent and enhances employee satisfaction and loyalty.However, it is important to note that CSR should not be viewed as a mere public relations gimmick or a way to avoid legal scrutiny. It should be a genuine commitment toethical and sustainable practices that are integrated into the core of the organization's operations and strategies.Moreover, CSR should be tailored to the specific context and needs of the company and its stakeholders, ensuring that it is relevant and impactful.In conclusion, corporate social responsibility is crucial for modern businesses. It not only enhances brand reputation and public image but also contributes to sustainable development and attracts top talent. By integrating CSR into their core operations and strategies, companies can create positive impacts on society while simultaneously achieving their business objectives.**企业社会责任的重要性**在当今商业环境中，企业社会责任（CSR）的重要性日益凸显。

企业社会责任英文原文加翻译

企业社会责任英文原文加翻译一(英文原文Moral Discourse and Corporate Social Responsibility ReportingBy MaryAnn Reynolds, Kristi YuthasABSTRACTThis paper examines voluntary corporate social responsibility (CSR) reporting as a form of moral discourse. It explores how alternative stakeholder perspectives lead to differing perceptions of the process and content of responsible reporting. We contrast traditional stakeholder theory, which views stakeholders as external parties having a social contract with corporations, with an emerging perspective, which views interaction among corporations and constituents as relational in nature. This moves the stakeholder from an external entity to one thatis integral to corporate activity. We explore how these alternative stakeholder perspectives give rise to different normative demands for stakeholder engagement, managerial processes, and communication. We discuss models of CSR reporting and accountability: EMAS, the ISO 14000 series, SA8000, AA1000, the Global Reporting Initiative, and the Copenhagen Charter. We explore how these models relate to the stakeholder philosophies and find that they are largely consistent with the traditional atomistic view but fall far short of the demands for moral engagement prescribed by a relational stakeholder perspective. Adopting a relational view requires stakeholder engagement not only inprescribing reporting requiremenu, but also in discourse relating to core aspects of the corporation such as mission,values,and management systems, Habermas' theory of communicative action provides guidelinesfor engaging stakeholders in this moral discourse.KEY WORDS: stakeholder engagement, stakeholder reporting, relational stakeholder perspective, corporate social responsibility,Theoryof Communicative Action,discourse ethicsIntroductionThroughout this paper, we use Habermas' theory of communicative action (1984, 1987, 1990) as a means through which to critique current approaches corporate the degree menu forsocial responsibility reporting in terms to which these reports embody require moral discourse. We provide a brief introduction to key elements of the theory and ground it in social theory. We then discuss the details as they apply to CSR reporting.Our analysis is conducted in two stages, relying on different portions ofHabermas' theory. In the first part, we examine the conditions that allow for basic communicative understanding. These conditions are the unspoken assumptions underlying communication. In normal communication, four basic universal assumptions are made: that the speaker is telling the truth, that he means what he says, and that what he says is appropriate in its context, and that it is understandable to the listener. In the first part of the paper, we show how models orframeworks for CSR reporting, taken together, address these assumptions and contribute to the effectiveness of CSR reports as a form of communication.In the second part of our analysis, we rely upon the ethical aspects of Habermas' theory as a means through which to provide a normative critique of the body of CSR reporting frameworks. The theory of communicative action suggests that social progress can be accomplished through rational discourse under specific conditions. The discourse must be inclusive, democratic, and free of power asymmetries. Apel (1980) has suggested that the ethical nature of an agreement derives from theprocess used to arrive at that agreement (rather than universal or externally-imposed ethical standards).We use Habermas' principles as a means to examine the extent to corporate communication is reflective of moral discourse.We find that while the frameworks generally promote stakeholder consultation,they fall short of providing other conditions needed for moral discourse. In particular, they fail to provide mechanisms that allow stakeholders with differing resources to participate democratically in discourse.The paper is organized as follows. First,we introduce social responsibility and corporate disclosure concepts related to CSRreporting.Next,we explore widely-used frameworks associated with corporate accountability in the CSR realm. Then, as noted above, we provide a 2-part analysis of how concepts from Habermas' theory of communicative action are currently realized in guidance provided by CSR reporting models. We close with concluding rem arks.Background: social responsibility and corporate disclosureCorporate social responsibility is addressed in current business, accounting and ethics literature. The issue was widely discussed in the seventies and early eighties and then dropped out of sight. The current re-energized focus includes social, environmental and ethical reporting by corporations. The notion of corporate social disclosure arises from a view of social theory which holds that the corporation owes a duty to the society; or has a social contract. One widely cited quotation comes from Shocker and Sethi (1974, p.67):"Any social institution一and business in no exception一operates in societyvia a social contract, expressed or implied, whereby its survival and growth are based on:1 .The delivery of some socially desirable ends to society ingeneral and,2. The distribution of economic, social or political benefits to groups from which it derives its power.In a dnamic society, neither the sources of institutional power nor the needs for its services are permanent. Therefore, an institution must constantly meet the twintests of legitimacy and relevance by demonstrafing that society requires its services and that the groups benefiting from its rewards have society's approval."Carroll and Bucholtz offer a four part definition of corporatesocial responsibility, "The social responsibility of business encompasses the economic, legal,ethical, and discretionary (philanthropic) expectadons that society has of organizations at a given point in time (2006, p. 35)." This definition reflects current thinking on corporate social responsibility and acknowledges the need to note shifts in social environment, these may be social, legal, or political.Corporate investors are questioning the adequacy of this communication approach and have called for increased reporting on issues of broad societal interest. Presently it is estimated that trillions of dollars are allocated to investments based on some social criteria (Sparkes and Cowton, 2004). Confulion may arise with the lack of comparable reporting.Implementable guidelines have consequently been developed by groups proposing models or frameworks for reporting (communicating) and auditing (verifying). Leading examples in order they were first issued are:EMAS (European, particularly German environmental management and audit)ISO 14001(Internationally recognized environmental managementcertification)SA 8000 (Social Accountability Internationallabor standard).AA1000 (International accountability assurante reporting standard).Copenhagen Charter(International standard involving stakeholdercommunications).GRI (Global Reporting Initiative) 2000 (International sustainability report).Models for corporate social responsibility reportingApproaches to social and natural environmental accountability have been developed for various purposes. Classifying them under the umbrella of CSR reporting we will discuss some widely used models and introduce a less well-known model, which may provide additional benefit.Eco-Management and Audit Scheme ( EMAS, 1995,2001)The European Commission set down the basic principles underlying the EMAS scheme in Council Regulation 1836/93 -EMAS of the European Commission. The purpose was improvement of environmental performance and was initially directed at manufacturing firms. This has since been extended to allow broad participation by any public or private entity wishing to participate. The regulation calls for an environmental statement from the entity and requires auditing.Further,there is a continual requirement to document ongoing continual improvement through the of implementation policies, programmes and management systems by a systematic, objective, and periodic evaluation of performance. There is also an obligation to inform the public of the results of the evaluation.The article on participation states that the scheme is open topublic or privateentities operating in the EU or the European Economic Area (EEA).The site may be registered if the site has an environmental policy, asite review, an environmental audit,objectives for continuousimprovement, a statement from each site, verification covering poficy, programmes, the management system, the review and audit procedure, and the statement provided. The validated environmental statement is then forwarded to the competent body in the Member State. The statement is also disseminated to the public after the registration of the site has been completed. The statement should be a concise, comprehensible description of activities at the site; with an assessment of significant relevant environmental issues, including: emissions, waste generation, consumption of raw materials, energy and water, noise and other significant aspects; a presentation of the company's environmental poficy, programme and management system at the site, the deadline for the next statement, and the name of the accredited environmental verifier. The EMAS 2001 was strengthened by requiring ISO 14001 as the environmental management system.Council on Economic Priorities Accreditation Agency Social Accountability Standard (SA8000, 1998)/renamed Social Accountability International (SAI)This standard has a change in focus and is concerned with fair labor practices world wide. It is divided into purpose and scope, normative elements and their interpretation, definitions,and social accountability requirements.The social accountability requirements include: child labor,forced labor, health and safety, freedom of associanon and right to collective bargaining, discrimination, disciplinary practices, working hours,compensation, management systems, management review,company representatives,planning and implementation, control of suppliers, addressing concerns and taking corrective action, outside communication, access for verification and anizationschoosing to adopt this standard are encouraged to require theirsuppliers to comply with its requirements also. This extends it widelyinto global society. Organizations can adopt these standards voluntarily and may disclose their tompliance with the provisions of the standard as part of other statements issued.Institute of Social and Ethical Accountability Standard AA1000 (1999) The first standard for building corporate accountability and trustwas issued in November 1999 by the Institute of Social and Ethical Accountability (ISEA).The ISEA states that the AA 1000standard“provides both a framework that organizationscan use to understand and improve their ethical performance and a means to judge the validity of ethical claims made." The AA1000 standardis described as:an Accountability standard, focused on quality of social and ethical accounting,reporting. securing the auditing and reporting”AA1000 comprises principles (the characteristics of anquality process) and a set of process standards. Thebprocess standards cover planning, accounting,auditing and reporting, embedding, and stakeholder engagement (AA1000, 1999, p. 1).The focus is on improving overall performance through measurement, quality management, recruitment and retention of employees, external stakeholder engagement, partnership, risk management, investors,governance, government and regulatory relations and training (AA1000, 1999, pp. 3-4).Auditing and quality assurance are required as a part of the system. The users of AA1000 are expected to include adopting organizations, stakeholders, service providers, and standards developers. Thus we see the inclusion of societal stakeholders as constituents.Concluding remarksIn this paper, we have adopted the relational view of stakeholders suggested by the theory of pragmatism.Under this perspective, CSR reporting becomes part of an ongoing discourse between a corporation and its stakeholders, rather than one-way communication about past performance. We use Habermas' theory of communicative action to provide guidance on how this discourse can be conducted in a manner that leadsto morally justifiable outcomes. We examine how Habermasian principles are approximated in existing reporting models such as EMAS,ISO, SA 8000, AA 1000, and The Copenhagen Charter.The widespread voluntary adoption of various reporting models allows decision makers interested in social responsibility to evaluate corporations using this information in the context of a perceived social contract. The use of frameworks that approximate principles of communicative action allows investigation not only of reported outcomes, but also of the processes involved.Based on our examination of corporate social responsibilityreporting models currently in use, we conclude that progress is being made in CSR reporting, and communication. Models exist that enablecorporations to report on their social, environmental, and ethical performance. The existing models discussed in this paper offer opportunity for some transparency and greatly enhance the ability for broader stakeholders to compare companies and their performance in these critical arenas. However,the models do not quite move to the level of ethical discourse through which social progress might be achieved. We believe that a different philosophical perspective, making stakeholders an intrinsic part of the discourse rather than peripheral to the process,and engaging them in discourse that is open, fair, and democratic would move society toward moral corporate discourse.Several of the models examined offer aspects that lead in this direction. Modifications of frameworks and frameworks in progress, such as the SA1000 Stakeholder Engagement Standard, provide evidence that corporations and their constituents recognize that corporate accountability is supported by effective stakeholder engagement. As reporting on CSR performance encourages performance improvements,we believe that the same holds for moral discourse.Ascompanies move toward greater transparency in the processes and outcomes of stakeholder discourse, we expect movement toward ideal speech and moral communicative outcomes.。

关于中国企业社会责任的英文作文

关于中国企业社会责任的英文作文Corporate social responsibility (CSR) is becoming increasingly important for Chinese companies. As China's economy continues to grow, businesses are being held to higher standards in terms of their impact on society and the environment. In this essay, I will discuss the significance of CSR for Chinese companies and the various ways in which they can fulfill their social responsibilities.Firstly, it is important to understand why CSR is important for Chinese companies. In today's globalized world, companies are no longer judged solely on their financial performance, but also on their social and environmental impact. Consumers, investors, and other stakeholders are increasingly demanding transparency and accountability from businesses. Therefore, companies that demonstrate a commitment to CSR are more likely to attract and retain customers, employees, and investors, which can ultimately lead to long-term success and sustainability.There are several ways in which Chinese companies can fulfill their social responsibilities. One way is through philanthropy, such as donating to charitable causes or supporting community development projects. Another way is through environmentalsustainability, by reducing their carbon footprint, conserving resources, and minimizing waste. Companies can also promote ethical labor practices by ensuring fair wages and safe working conditions for their employees.In addition to these initiatives, Chinese companies can also contribute to society by participating in social welfare programs and supporting education, healthcare, and poverty alleviation efforts. By investing in their communities and supporting social causes, companies can build stronger relationships with their stakeholders and enhance their reputation as responsible corporate citizens.It is encouraging to see that an increasing number of Chinese companies are recognizing the importance of CSR and taking proactive steps to fulfill their social responsibilities. However, there is still room for improvement, particularly in terms of transparency and accountability. Companies need to be more transparent about their CSR initiatives and outcomes, and they need to be held accountable for their social and environmental impact.In conclusion, CSR is an important aspect of business that Chinese companies cannot afford to ignore. By fulfilling their social responsibilities, companies can enhance their reputation,attract and retain stakeholders, and contribute to the well-being of society and the environment. It is my hope that more Chinese companies will embrace CSR and make a positive impact on the world.。

美国公司提供的企业社会责任信息披露外文翻译

中文3915字本科毕业论文（设计）外文翻译外文题目The Supply of Corporate Social ResponsibilityDisclosure Among U.S. Firms 外文出处《Journal of Business Ethics》2009（84）：P497-527外文作者Lori Holder-Webb,Jeffrey R.Cohen,Leda Nath ,DavidWood原文：The Supply of Corporate Social Responsibility Disclosure Among U.S.FirmsIntroductionCorporate 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 – 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 increasingfocus 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,i n any community, it is common to ﬁnd retailers donating to local charities, sponsoring little league sports teams, and proudly displaying the nation al ﬂag. These actions demonstrate the retailer’s adherence to unwritten but powerful normative rules of acceptable social conduct, such as becoming involved with the community and promoting national pride.While the question of what exactly motivates ﬁrms to engage in CSR practices is a matter for ongoing research, it is clear from the growth in both SRI assets and customer markets for socially responsible goods that there is a need for information on these practices. The historical emphasis of traditional ﬁnancial information does not answer the needs of these parties, who require information not only about future earnings, but also about the ﬁrm’s social and environmental responsibility and interactions with the environment and home communities (Adams, 2004; Anderson et al., 2005). The concern with non-ﬁnancial factors as well as with equity returns results in a demand for greater accountability from managers. According to the SIF (p. 5), ‘‘[i]ssues now occupying mainstream consciousness–corporate governance, transparency, accountability, and greater disclosure –have long been central to the practice of social investing.Most of the work in this area is directed at examining disclosures from European and Australian ﬁrms, and nearly all multi-national studies indicate international differences in disclosure behavior. In North America, Cormier and Magnan (1999) proposed a cost/beneﬁt approach to environmental disclosures. The costs are the costs that other parties other than shareholders will use the informat ion and the beneﬁts are the reduction in information asymmetry between managers and shareholders. Cormier and Magnan (1999) tested this on a sample of Canadian ﬁrms and found that variables such as a ﬁrm’s reliance on capital markets and the trading volume for its stock were associated with increased environmental disclosure. They also conclude that environmental disclosures are increasing over time and that the increased disclosurein Canada could be a function of the less litigious reporting environment found in Canada as opposed to the United States. Alnajjar (2000) examined the 1990 social responsibility disclosures of Fortune 500 companies. He found that size and proﬁtability affected the quality and quantity of disclosure. Since there have been a number of changes in the disclosure environment since 1990 when the data was collected for the Alnajjar (2000) study and since the Cormier and Magnan (1999) looked at Canadian ﬁrms, it is not clear how U.S. corporations in the 2000s have responded to these increased demands for CSR information. Furthermore, prior research evaluating the content of CSR disclosures has focused primarily on a single reporting format (generally the annual report, more recently, the corporate website). Gray et al. (1995) has suggested that the use of a single format for analysis purposes may be signiﬁcantly limiting the understanding that can be derived about CSR disclosure behavior. We therefore extend this literature by exploring the entire identiﬁable body of public disclosures made by the sample ﬁrms during 2004. A major contribution of our paper is the development of a means to assess directly the emphasis that management places on disseminating a given type of information; prior research has largely relied upon frequency of disclosure alone as a proxy for emphasis. In this paper, we evaluate the state of reporting of social and environmental responsibility (often known as corporate social responsibility, or CSR) reporting among a sample of U.S. ﬁrms to determine what types of in formation are being provided and through what means of transmission. We perform a content analysis on the disclosures made by a size-and industry-stratiﬁed sample of 50 publicly traded U.S. ﬁrms during 2004. Results suggest that companies disclose a wide v ariety of CSR information through mandated and voluntary media. Consistent with prior research, we ﬁnd size-and industry-driven differences in disclosure behavior. Our results suggest differences in the pattern and volume of disclosure in U.S. ﬁrms when compared with other studies examining global enterprises.In the next section, we review the relevant theory and research and present the research questions and hypotheses. Then we describe the research method and discuss the results. We conclude with the implications of the study for reporting activists,accounting ﬁrms, regulators, and academics who are reconsidering the nature of corporate reporting of non-ﬁnancial information.Literature review, research questions, and hypothesesIt is difﬁcult, from an academic and theoretical perspective, to disentangle the differences between a ﬁrm’s decision to engage in CSR activities and the decision on why, how, and when to report on those activities to stakeholders. The choice of broad theoretical framework depends on whether the researcher approaches the question of CSR from an economic or an ethical standpoint (Cetindamar and Husoy, 2007). Ethical theories indicate that these activities should be promoted because they are the ‘‘right thing’’ to do.Economic theor ies indicate that these activities should be promoted only to the degree that they create shareholder wealth through increasing proﬁt.Virtually all theoretical approaches carry the implication that it is not enough to partake of a CSR action, it is necessary then to disseminate information about the action that has been taken. A matter of signiﬁcant difference between the theories pertains to what actions should be taken, and who should be informed of them. To some extent, the answer to the ﬁrst drives the answer to the second: if the primary goal of the activity is to enlist the support of a particular party, the ﬁrm will of necessity publicize the activity through channels likely to reach that party. Therefore, before launching an exploration of the approaches to disclosure, we offer a brief overview of the ‘‘why’’ of CSR activity.Neo-classical economicsBird et al. (2007) adopt a traditional economic approach to the question, suggesting that managers should apply net present value (NPV) analysis to all potential CSR activities and take only the actions that result in a positive NPV and, thus, increase shareholder wealth. An important element of this theory in the CSR context is the neo-classical notion that the shareholder is the only stakeholder of sign iﬁcant interest. This study ﬁnds that markets are slow to impound the valuation implications of non-event-type actions into market prices, with the exception of diversity initiatives. While the authors do not explicitly consider the matter ofinformation dissemination, the implication of their approach is that disclosure should take place through the channels to which shareholders are accustomed (i.e., mandatory ﬁlings such as annual reports and 10-Ks). A problematic issue for the traditional neo-classical approach to CSR is that unlike production decisions, CSR activities and their outcomes may not yield the mathematical tractability necessary for reliable NPV analysis.Marketing strategyAnother stream of inquiry that suggests that CSR may be motivated mainly by wealth concerns is found in the marketing literature (see Robin and Reidenbach, 1987 for an extensive survey of this literature). Brown and Dacin (1997) provide empirical evidence that consumer bel iefs about products are inﬂuenced by the information that they possess both about corporate ability (the producer’s competitive advantage) and about the producer’s CSR, even though the CSR policies are often unrelated to the company’s ability to produce. B oth items are key elements in creating a good corporate reputation, posited by numerous theorists to provide a source of economic beneﬁts to an organization (see Brown and Dacin, 1997 for a review of this literature). Brown and Dacin (1997) ﬁnd that negati ve CSR perceptions are shown to exert negative effects on consumer behavior, while positive CSR perceptions exert positive effects on consumer behavior. They note that even though there is potential eco¬nomic value in doing so, it can be difﬁcult to commun icate corporate positions built around developing CSR associations: a need potentially answered by CSR disclosures in the public forum.Handelman and Arnold (1999) provide further evidence on wealth creation through marketing activities subsumed under CSR. They suggest that consumers appear to possess a demand for intangible factors indicating congruence with local social norms and values, and that the ﬁrm’s promotion of these elements may yield a strategic angle equal to that of competitive positioning and product attributes.Consistent with Brown and Dacin (1997), they ﬁnd that negative institutional associations exert a signiﬁcant negative effect on customer perceptions and behavior, and suggest that stakeholders have a ‘‘minimal level of institutional actions’’ belowwhich even highly positioned ﬁrms begin to experience negative consequences. Hooghiemstra (2000) suggests that CSR activity is a form of impression management for the ﬁrm. This image management theory –which encompasses matters of corporate identity and corporate image –is likewise driven by direct economic concerns such as customer perceptions and access to capital markets. The marketing-oriented literature on CSR activity suggests these actions are a strategic tool to build and maintain customer loyalty and market share. The implications for disclosure are that the primary targets for information are the existing customers and members of the public with a general interest and that the content of the disclosure will be chosen to emphasize congruence with customer values.Political economyA third theoretical approach considers these actions through the lens of the political economy (Campbell et al., 2003; Cormier and Gordon, 2001; Deegan, 2002;Deegan and Gordon, 1996;Dowling and Pfeffer, 1975; Gray et al., 1995a; Guthrie and Parker, 1990; O’Donovan, 2002; Maignan and Ralston, 2002). In this approach the ﬁrm is not considered to be an economic entity that can be divorced from its social context; it is instead an organic organism that is a party to a social contract with the other members of its context. For the ﬁrm to survive, it must obtain the support and approval of its stakeholders, whether those be primary stakeholders (those without whose support the ﬁrm cannot function at all, including customers, suppliers, or providers of labor and capital) or secondary stakeholders (who are indirectly afﬁli¬ated but in a position to signiﬁcantly inﬂuence the ﬁrm’s success, including regulators and media) (Clarkson, 1995). CSR activity and the consequent disclosure is a part of the ongoing communication process required in order to enlist and maintain that support (Gray et al., 1995a). Under this general heading, researchers have variously advanced theoretical arguments based on stakeholder theory (Clarkson, 1995;Hooghiemstra, 2000; Maignan and Ralston, 2002) and on legitimation (i.e., Campbell, 2000;Grayet al., 1995a) to explain both CSR activities and disclosure.Legitimation pertains to efforts on the part of the ﬁrm to establish, maintain, or repair public perception of its dedication to stakeholder norms and values, thusevincing respect for the ‘‘social contract’’ that permits it access to capital and labor markets and other economic resources necessary to ensure organizational survival. Dowling and Pfeffer (1975) outline three means to establishing or improving legitimacy: adapting operations to conform to existing societal expectations, altering social deﬁnitions to conform with existing ﬁrm operations, or engaging in communication to promote its p ublic identiﬁcation with socially legitimate symbols, values, and institutions. The degree to which the organization is visible and/or relies on social and political support drives the concern for legitimacy (and consequent access to resources and support) (Dowling and Pfeffer, 1975).A potential issue with applying legitimacy theory to CSR activity is that social norms and values are largely a function of temporal matters – as issues are brought to the attention of society, they seem to replace other issues of prior focus (Bird et al., 2007; Campbell, 2000, 2003; Campbell et al., 2003; Gray et al., 1995a; Guthrie and Parker, 1990). Therefore, for legitimacy theory to yield ﬁrmly testable hypotheses it must be possible to identify both the population with who m the ﬁrm is concerned with establishing legitimacy and the values that the population holds at the speciﬁc point in time.Source:Lori Holder-Webb，Jeffrey R.Cohen,Leda Nath，David Wood.The Supply of Corporate Social Responsibility Disclosure Among U.S. Firms [J].Journal of Business Ethics.2009（84）：P497-527.译文：美国公司提供的企业社会责任信息披露引言企业社会责任活动这个领域在实际操作和学术前沿方面正受到越来越多的强烈关注。

企业社会责任英文文章

企业社会责任英文文章Corporate Social ResponsibilityCorporate Social Responsibility (CSR) can be defined as the voluntary actions taken by a company to address the social and environmental impacts of their operations. These actions are driven by a company's desire to do business in an ethical way and to increase their corporate sustainability.The concept of CSR is based on the idea that companies have an ethical responsibility to their stakeholders – customers, employees, shareholders, communities, and the environment –and that their actions have an effect on society as a whole. Companies that practice CSR are typically seen as having a positive impact on society, as they are providing economic, social, and environmental benefits to those impacted by their operations.There are several benefits to practicing CSR. Companies that engage in CSR activities are seen as leaders in their respective industries, often gaining positive recognition from customers, shareholders, and other stakeholders. Additionally, CSR activities can have a positive impact on employee engagement and morale, providing a sense of purpose and meaning to employees. Finally, companies that are seen as sociallyresponsible often enjoy increased access to capital, as investors are increasingly looking for companies with strong CSR policies and practices.At the same time, there are risks associated with CSR activities. Companies can face criticism or sanction if their activities are seen as not aligning with their stated CSR goals. Additionally, some CSR activities can be expensive and may not have a positive return on investments. Companies must also ensure that their CSR initiatives are not used as a form of greenwashing, where the focus is more on public perception than actual results.Overall, CSR is an important concept for companies to consider as part of their operations. By engaging in socially responsible activities, companies can create positive impacts for their stakeholders while also furthering their own business goals.。

企业社会责任英语范文

企业社会责任英语范文1.求一遍企业社会责任的英语作文Overview of the UN Global CompactThe UN Global Compact is a strategic policy initiative for businesses that are committed to aligning their operations and strategies with ten universally accepted principles in the areas of human rights, labour, environment and anti-corruption. By doing so, business, as a primary agent driving globalization, can help ensure that markets, commerce, technology and finance advance in ways that benefit economies and societies everywhere.Never before have the objectives of the international community and the business world been so aligned. Common goals, such as building markets, combating corruption, safeguarding the environment and ensuring social inclusion, have resulted in unprecedented partnerships and openness among business, government, civil society, labour and the United Nations. Many businesses recognize the need to collaborate with international actors in the current global context where social, political and economic challenges (and opportunities) – whether occurring at home or in other regions –affect companies as never before.This ever-increasing understanding is reflected in the growth of the Global Compact, which today stands as the largest corporatecitizenship and sustainability initiative in the world -- with over 7700 corporate participants and stakeholders from over 130 countries.The Global Compact is a leadership platform, endorsed by Chief Executive Officers, and offering a unique strategic platform for participants to advance their commitments to sustainability and corporate citizenship. Structured as a public-private initiative, the Global Compact is policy framework for the development, implementation, and disclosure of sustainability principles and practices and offering participants a wide spectrum of specialized workstreams, management tools and resources, and topical programs and projects -- all designed to help advance sustainable business models and markets in order to contribute to the initiative's overarching mission of helping to build a more sustainable and inclusive global economy. (See How to Participate.)The UN Global Compact has two objectives:Mainstream the ten principles in business activities around the world Catalyze actions in support of broader UN goals, including the Millennium Development Goals (MDGs) With these twin and complementary objectives in mind, the Global Compact has shaped an initiative that provides collaborative solutions to the most fundamental challengesfacing both business and society. The Global Compact seeks to combine the best properties of the UN, such as moral authority and convening power, with the private sector's solution-finding strengths, and the expertise and capacities of a range of key stakeholders. The initiative is global and local; private and public; voluntary yet accountable. The Global Compact's has a unique constellation of participants and stakeholders -- bringing companies together with governments, civil society, labour, the United Nations, and other key interests.The benefits of engagement include the following: Adopting an established and globally recognized policy framework for the development, implementation, and disclosure of environmental, social, and governance policies and practices. Sharing best and emerging practices to advance practical solutions and strategies to common challenges. Advancing sustainability solutions in partnership with a range of stakeholders, including UN agencies, governments, civil society, labour, and other non-business interests. Linking business units and subsidiaries across the value chain with the Global Compact's Local Networks around the world -- many of these in developing and emerging markets. Accessing the United Nations' extensive knowledge of and experience withsustainability and development issues. Utilizing UN Global Compact management tools and resources, and the opportunity to engage in specialized workstreams in the environmental, social and governance realms. Finally, the Global Compact incorporates a transparency and accountability policy known as the Communication on Progress (COP). The annual posting of a COP is an important demonstration of a participant's commitment to the UN Global Compact and its principles. Participating companies are required to follow this policy, as a commitment to transparency and disclosure is critical to the success of the initiative. Failure to communicate will result in a change in participant status and possible delisting. In summary, the Global Compact exists to assist the private sector in the 。

外文翻译--企业社会责任全新的一面

本科毕业论文（设计）外文翻译原文：A new side to CSRA political transformation is taking place in Latin America. Ideological jousting and changing doctrines have capitalized on unresolved social problems, including gender discrimination, child labor and unfair labor practices, and environmental damage, as well as improper corporate governance. In Venezuela, Argentina, Ecuador, Nicaragua. Bolivia, Brazil and elsewhere, meeting these challenges has become the core of government plans. That is changing the relationship between the state and the private sector, often resulting in increased auditing, regulation and intervention. For these reasons, and especially in light of the global recession, it's not surprising that KPMG's November 2009 "Out of Adversity" report notes that 61 percent of organizations in Latin America say they are making substantial changes to their short-term business strategies, and 59 percent are radically rethinking their long term plans.In order for a country to evolve politically, social struggles must be treated not from an ideological standpoint, but rather through a perspective in which revision of the social management of public and private corporations is a priority. There is a kind of "social warming" taking place in Latin America that is affecting the sustainability and reputation of many companies. By "social warming" I mean people's attitudes toward the many issues listed above: There is a new awareness among Latin Americans who are determined to act in defense of their rights.These changes in attitudes are taking place at an accelerated pace as well, due to the increased speed at which news and information are communicated, in part through social media. In fact, consumer demands are changing much faster than most companies can react, creating a deep breach between a company's interest andsociety's expectations. This breach is even greater among multinational companies, because most try to respond to a specific group with global programs of social responsibility that are not adapted to a particular location. All of these factors accentuate a lack of confidence in private enterprises. According to Latinobarómetro 2009 (an annual public opinion survey of 19,000 people in 18 countries),only 42 percent of people have some or a lot of confidence in private enterprises, ranking them eighth among 15 institutions, demanding that corporate leaders revise their models of management and create a shared perspective toward corporate social responsibility.The United Nations Global Compact and the Global Reporting Initiative have generated a framework for companies that are committed to aligning their operations and strategies with important indicators and universally accepted principles for sustainable and responsible businesses, including workplace standards, environmental responsibility and anti-corruption measures. Those that fail to meet these standards, or to communicate their progress toward meeting them, are taken off the Global Compacts list of participants; in fact, 859 companies worldwide were removed from the initiative in February because they failed to report on their progress.For example, fair trade initiatives have become more than just a brand to promote more equitable trading conditions. Rather, fair trade is a way to connect concerned consumers and attentive producers in order to combat poverty and guarantee sustainable livelihoods. Though fair trade products are more expensive, many consumers see additional value in supporting labor rights of banana producers in Peru, protecting the environment for beekeepers in Chile and empowering coffee co-operatives in Costa Rica, among other issues. Consumers used to be interested in a product; now they are also concerned about the way it gets to the shelf.New demands on CSR"Corporate social responsibility",as a social campaign, was initiated in the 1980s in the west, and has become prevalent worldwide with the process of globalization. Corporate Social Responsibility is one of the most widely discussed topics inmanagement circles, forcing businesses to take account of their economic, environmental and social impacts in the way they operate.The so-called "corporate social responsibility", refers to the fact that under the market oriented economy, Corporate Social Responsibility should not only include pursuant of interests for stockholders, hey should also take into account the relevant interests of stakeholders, i.e. the interests of the various parties who influence or are influenced by the behaviors of a company. Of the two, the interests of the employees constitute the most direct and main content of Corporate Social Responsibility. Therefore, the basic operational method to achieve Corporate Social Responsibility is the so-called "the campaign of corporate production rules", which is also known as "the campaign of corporate operation norms" or "the campaign of factory regulations".Corporate Social Responsibility, especially the factory rules as the basic operation mode of present Corporate Social Responsibility movement, so far as its nature is concerned, is the legal responsibility of an enterprise or an obligation of an enterprise in the labor relationship. The significance of proposing the obligation of an enterprise in the legal labor relations as its Corporate Social Responsibility lies in the fact that this legal norm is better combined with social norms to promote the implementation of this legal norm. As a legal norm, the basic requirement to the social responsibility a company takes is to substantiate the obligations undertaken in the legal labor relations. This obligation an employer undertakes is conditioned upon his enjoyment of his rights at the same time. These rights include recruitment right in individual labor relationship, right of labor instruction, right of work dispatch, right of reward and punishment and right of plant closure in the legal collective labor relations. These rights are regarded as the user’s rights in contrast to the rights of the laborers. But at the same time, employers must undertake relevant obligations. This means employers must carry out and implement relevant labor standards to enforce the protection on laborers during the laboring process. Specifically, employers’ obligation in an individual legal labor relation should be first of all to make payment, which is also the obligation of an employer in the law of property; secondly it is the obligationof labor protection. Secondly, it is the obligation of labor protection. This obligation is one as prescribed in the law of personality, mainly including the moral rights of protecting laborers’ life and health during production process and their personal dignity during production management. In collective legal labor relations, the obligation of an employer is mainly not to hinder the workers to exercise their right of unity. During the process that the workers establish their trade unions, hold collective bargaining and take collective actions, employers should not antagonize by means of resorting to improper labor act. Generally speaking, in individual legal labor relations, the obligation of an employer is mainly an obligation of action, i.e. to take appropriate act to ensure the fulfillment of individual workers’ right of labor. In the collective legal labor relations, the obligation of an employer is shown to be one of non-action. The employer should not take actions to hinder or harm the exercise and fulfillment of laborers collective rights and interests.Latin American consumers are demanding an evolution from corporate social responsibility to socially responsible corporations, asking business leaders to understand CSR not as a way of "compensating" for a company's impact but to create truly responsible business processes. A company can become a socially responsible corporation by syncing its business goals with the expectations of society. To do so, strategic communication must be used as an important instrument for institutional strengthening, guaranteeing the coherence and consistency between what we say as a company and what we do, inside and out. This way, corporations can build perceptions that not only inject more certainty into business plans, but also facilitate the accomplishment of the organizations goals.For those who are unaware of the dramatic cultural and political change that Latin American society is undergoing, it's important to understand that a company's performance today must go beyond economic factors to include new social and environmental dimensions. Today, more important than producing a change of culture is creating a culture for change. Only a leader with creative energy and thinking is capable of finding new approximations that guarantee business sustainability and a new state of awareness that promotes the challenge of a "social model" betweencompany-society-government, taking into consideration all interests at stake.Over the years, numerous publications from qualified business schools have invited leaders to "adapt" themselves to new realities and to the current competitive market, in order to take advantage of new opportunities, it is true that all companies wishing to survive competition must be fully competent and flexible in order to adapt; however, companies that are successful in a sustainable way will only be those that move further and accept the challenge to model the environment in which they operate. Strategic and responsible communication is the most important tool for providing the necessary institutional strengthening for all companies to build long-term relationships based on trust."Building" trustOne example of building this kind of trust comes from CEMEX, a worldwide producer of cement, ready-mix and aggregates that has based its CSR strategy on creating sustainable value in the more than 50 countries in which it operates. Aiming to be the company of choice for each of its key stakeholders, CEMEX bases its strategy on three main objectives:1. Increasing competitiveness—improving operational excellence and efficiency, and following high ethical standards to achieve long-term sustainable growth2. Reducing negative impact—providing a safe, healthy workplace, as well as minimizing the company's environmental footprint3. Reaching out to key stakeholders—creating long-term relationships with these groups to promote a sustainable construction industryA model for responsible actionCompanies seeking to become more socially responsible can consider using a "responsible action model"—a management tool that constructs corporate reputation, permits institutional strengthening, and builds trust with all internal and external audiences. The model integrates three spheres of action—messages, strategy and skills—as well as a fourth sphere representing governance. Each sphere can act independently, but must always take into consideration that the corporate environment and culture condition the company's activities and the achievement of its businessgoals.Messages allow a company to position itself within a network of relations based on trust toward the company, its products and services, and especially its people.Strategy refers to a synchronized vision of actions that enables the accomplishment of business objectives. The development of this integral and strategic perspective requires the leader of the company to harmonize the various interests of internal stakeholders with those of external audiences, and should include concrete and simple messages that express a company's culture, intentions, values and long-term vision.Skills include verbal and nonverbal skills. Companies should be fully aware of the importance of communication and help their leaders connect their verbal skills with their nonverbal ones. In Latin America, a great deal of public perceptions come from nonverbal communication. Therefore, it is important to train not only executives and official spokespeople in nonverbal communication, but also the "informal spokespeople," such as employees, who quickly become the voice of the organization and can have an influence on a company's reputation.Governance describes the corporate structure and management processes that apply to both day-to-day operations and a company's CSR efforts. It's critical to align, level and direct each part of the company toward its efforts to guarantee the company's "social license to operate."—I.P.N.Corporate sustainability is the bridge that permits us to pass from the traditional concept of corporate social responsibility to the new awareness in leaders who want to build socially responsible corporations. That transition will depend more and more on those who learn to communicate (through their actions) their capacity to positively influence others. Therefore, the challenge is not to adapt ourselves to the environment, but to accept the challenge of modeling it, inviting others to compete to improve their work.Source: Italo Pizzolante Negrón,2010.“A new side to CSR:Latin American consumers are demanding an evolution—from corporate social responsibility to socially responsible corporations”. Communication World, May-June,pp.35-37.译文：企业社会责任全新的一面政治变革发生在拉丁美洲。

企业社会责任的英文文献综述

Annotated BibliographyKim, K., & Lim, H (2015). How do corporate social responsibility activities influence corporate reputation? Evidence from Korean firms. The Journal of Applied Business Research. 31(2), pp. 383-396Kim and Lim (2015) have examined the association between corporate social responsibility activities and corporate reputation. To be specific, the impact of corporate social responsibility activities including toxic emissions and charitable contribution on the improvement of corporate reputation has been examined in the journal article. In order to examine the research theme, qualitative research method was employed as the research method for the research. Particularly, the research has collected sample data from Korean firms that were reported in Korea sustainability index database from 2010 to 2012 and the secondary data from publications to dominate the relationship between corporate social responsibility activities and corporate reputations. The collected sample data were analyzed by using ordinary least squares regression. The finding of the research show that corporate social responsibility activities will positively contribute to the improvement of corporate reputation. The journal article implies that enterprises could improve their company reputation by performing corporate social responsibility activities. Obviously, this journal article is useful for my research topic as it proves the positive relevance between corporate social responsibility and company reputation. Hence, the findings from the journal article could be cited as the evidence to support my research paper.Khan, M., Majid, A., Yasir, M., & Arshad, M (2013). Corporate Social Responsibility and Corporate Reputation: A Case of Cement Industry in Pakistan.Interdisciplinary Journal of Contemporary Research In Business. 5(1), pp. 843-857.Khan, Majid, Yasir, and Arshad (2013) investigated the effects of corporate social responsibility on company reputation in the context of Pakistani cement sector. In this academic article, quantitative research was hired as the method to attain the research objective. To be specific, questionnaire survey was used as the instrument to collect quantitative data to examine the research question by using cluster sampling method. 5 out oftwenty-nine cement manufacturing units were randomly selected as the research units for the research. 125 questionnaires were delivered to stakeholders. 68 questionnaires were returned. The collected sample data were analyzed with inferential statistics techniques, including correlation analysis and regression analysis. According to the data analysis result, the research found that corporate social responsibility has strong correlation with corporate reputation. The academic article is a useful resource for my research project as the research finding based on empirical investigation and analysis will be more credible. For this, the academic journal will be used as evidence to support my research project. But, it should be noticed that the research has its limitation because the research focused on examining the relevance between corporate social responsibility and company reputation in the context of Pakistani cement sector.Mandina, S.P., Maravire, C.V., & Masere, V.S. (2014). Effectiveness of corporate social responsibility in enhancing company image. Journal of Applied Business and Economics. 16(3). pp. 152-170.This journal article focused on investigating whether corporate social responsibility is effective in promoting company image based on exploratory research and descriptive research. In this research, Unki Mine was chosen as the research unit. In order to collect data for answering the research questions, both qualitative method and quantitative method were used in this journal article. In terms of qualitative approach, face-to-fact interviews were conducted on nine managers in Unki Mine, while focus group interviews were conducted on 100 community respondents. Regarding with quantitative method, questionnaire survey was used to collect sampling data from 208 samples by using stratified sampling technique. By analyzing the gained sampling data, the journal article found that corporate social responsibility is useful for improving the corporate image. This implies that enterprises should actively performance corporate social responsibility for building good corporate reputation. To a large extent, the journal article issued by Mandina, Maravire, and Masere (2014) will be useful source for my research project as the article proved corporate image can be enhanced by implementing corporate social responsibility. Additionally, the research findings of the journal are attained based on quantitative and qualitative research so that the findings are credible and reliable.Maruf, A.A (2013). Corporate social responsibility and corporate image. Transnational Journal of Science and Technology. 3(8), pp. 29-49.This academic publication studied the relationship between corporate social responsibility and company image based on theoretical study and empirical investigation. In order to examine the association between company image and corporate social responsibility, this academic publication reviewed previous literature for laying a theoretical basis for further investigating the causal relationship between the two variables. By reviewing previous literature, dimensions of corporate social responsibility were identified. After then, virtual questionnaire survey was hired as the instrument to collect sample data from 181 research samples in Nigeria. The gained questionnaire data were analyzed with statistical analysis. Based on the analysis result, this academic publication found that corporate social responsibility plays a positive role in improving the reputation of corporate. This academic publication could provide evidence support for the research project as it has confirmed that there is strong association between corporate social responsibility and the image of corporate. In addition to this, Maruf (2013) also analyzed and discussed the effects of specific components of corporate social responsibility on company image. This could provide practical implications for enterprises to improve company image effectively.。

企业承担社会责任国家方面英语作文

Corporate Social Responsibility: A NationalPerspectiveIn today's interconnected world, the role of corporate social responsibility (CSR) has become increasingly significant. It encompasses a wide range of initiatives undertaken by companies to address social and environmental issues, beyond their traditional economic objectives. This essay explores the significance of CSR from a national perspective, examining how it contributes to sustainable development, enhances national brand image, and fosters social cohesion.Firstly, CSR promotes sustainable development by encouraging companies to adopt environmentally friendly practices and invest in renewable energy sources. This not only reduces carbon emissions but also creates new job opportunities and spurs economic growth. For instance, in China, the government has been actively promoting green development strategies, urging companies to invest in clean technologies and reduce pollution. This has led to a significant improvement in air quality and water quality in many regions.Secondly, CSR enhances a nation's brand image. When companies take proactive steps to address social issueslike poverty, education, and healthcare, they contribute to the overall well-being of society. This positive image reflects favorably on the country, attracting foreign investment and talent. For example, India's IT sector has been successful in projecting a positive brand image by prioritizing employee welfare, corporate transparency, and community engagement. This has helped India establishitself as a global leader in the IT industry.Lastly, CSR fosters social cohesion by promoting inclusivity and diversity. By investing in communityprojects and providing equal opportunities to all, companies contribute to social harmony and stability. This, in turn, creates a favorable environment for businessgrowth and innovation. In South Africa, for instance, many companies have implemented CSR programs that focus onskills development, job creation, and community development. These programs have helped to reduce social tensions and promote economic prosperity.In conclusion, corporate social responsibility iscrucial from a national perspective. It contributes to sustainable development, enhances a nation's brand image, and fosters social cohesion. By embracing CSR, companiescan not only fulfill their economic objectives but also make a positive impact on society and the environment.**企业社会责任：国家视角**在当今相互联系的世界中，企业社会责任（CSR）的作用变得日益重要。

企业的社会责任-Pausebilde

and international markets
为挪威，北欧和国际市场开发和提供移动服务
Largest supplier of TV channels, entertainment and supplementary
services over satellite and cable in the Nordic countries 北欧利过卫星和线缆提供电视频道，娱乐和其他附加服务的最大的供应商
些国际和各国权力机构希望控制管理的方面
Unnecessary regulation of CSR-issues may be costly to your company
在企业社会责任方面的不必要的控制可能会对你的公司造额外成支出或损失
It is in your company’s interest to manage CSR-issues well and demonstrate that regulation is unnecessary 对你
The group has operational activities in 18 countries outside Norway
除挪威之外，集团在另外18个国家也有业务
3
Products and services 产品与服务
Development and supply of mobile services to the Norwegian, Nordic
Protect Reputation 维护声誉
13
CSR from the risk perspective 从风险角度看企业社会责任
Reputation声誉
CSR is about issues that may have a strong impact on your company’s reputation 企业社会责任涉

企业社会责任中英文对照外文翻译文献

中英文对照翻译(含英文原文和中文翻译)Analysis of Accounting Disclosure Mode for StrengtheningCorporate Social ResponsibilityAbstract:Corporate Social Responsibility (CSR) has become the social focus with the pressure of social problems. As we all know, accounting report and analysis have become an important instrument of strengthening CSR. The current situation and problems of Corporate Social Responsibility Accounting(CSRA)disclosure in China were analyzed firstly. Then，in the light of foreign feasible practice，the content, ways and future development of CSRA disclosure were pres- ented. Finally，a mode of CSRA disclosure that fits Chinese enterprises was constructed. This mode attempts to strengthen CSR and promote the value of enterprises in China ultimately. Keywords:Corporate Social Responsibility;Accounting Disclosure;Disclosure Mode1 Current Situation and Problems of CSRA Disclosure in ChinaAlong with the rapid development of economy in China，the social problems，such as unfair income distribution，the increasing employment pressure，severe resource waste，andenvironmental deterioration, etc are getting obviously. Especially in recent years，some multinational corporations ask Chinese corporations in their supply chain to implement Social Accountability 8000 (SA8000 ) to strengthen CSR in China .And accounting disclosure is one of the important instruments of strengthening CSR.In China, the relevant studies about CSRA disclosure began with 1990，but there was still no comparatively perfect disclosure mode and systematic disclosure system. In practice，some corporations have attempted to disclose CSR information. But their content that disclosed is a little and their ways of disclosure are non一standard.The purpose of strengthening CSR couldn't be achieved through CSRA disclosure.We can see that，at present，the stage of studying on CSRA disclosure mode in our country is in primary moment. And there are still many problems in CSRA disclosure for most enterprises in China. Then this situation would be illustrated in detail.At first，the content of disclosure in China's corporation is and is different greatly in various enterprises，evenly in the same industry. Nowadays，there are few corporations that disclose CSR information comprehensively. Many corporations just disclose their contributions to society but not the adverse effect on society. Besides，because of the lack of uniform standards，there is a great difference in the content of CSR disclosure. Then CSR disclosure becomes a camouflage for enterprises in China in order to deal with some policies in some degree.Then，the way of CSRA disclosure is single. At present，most corporations still use written narrative but not the quantifiable accounting method to disclose CSR information. In other words，the qualitative disclosure is more than the quantitative disclosure，and the non-accounting ways are in the leading position .Finally，corporations lack the consciousness of CSRA disclosure respectively. In practice，CSR information usually was reflected by traditional accounting subjects but not the corresponding accounting subjects based on social responsibility. There are few corporates compile “CSR Report" separately expect some multinational corporations in the last several years Due to the situation such as discussed above，Chinese CSRA disclosure couldn't achieve the goal of strengthening CSR. In order to realize this and to promote the value of enterprises，a mode of CSRA disclosure that can be practiced in Chinese corporates should be constructed.2 Construction of a Mode of CSRA Disclosure for Chinese Corporations2. 1 Goal of disclosure2. 1. 1 Goal of CSRWhy do corporations put CSR on their shoulders energetically now that high cost should bepaid to bear the social responsibility?On the one hand，performance of CSR could create social value. From the perspective of the sociology，corporate is more than an“Economic Man"，but is a“Social Man”.If corporates could exceed the traditional goals of maximizing microcosmic interests，care about people's value in process of reproduction and emphasize the contribution to environment，consumer and society，the“negative externalities" that issue from the process of operation could be solved and the social welfare maximization could be achieved.On the other hand，performance of CSR could promote the value of corporates. CSR is more than a kind of restriction for corporations，but is a necessary way of getting free in market economy. Indeed，bearing the social responsibility cost corporations a lot，but it is also a perfect way of showing corporate qualities and generating free advertising. By taking on social responsibility voluntarily，corporations could gain the public trust. At last continuous development can be achieved easily than before for Chinese enterprises.2. 1. 2 Goal of CSR disclosureNow CSR not only could create social value but also promote the value of corporates，so corporates carry responsibility and accountability to perform and disclose CSR actively. Along with the social problems getting obviously，corporations should come to realize that CSR should be the natural effect derived from business operation in the society but not an obligation imposed by external force. So corporations should strengthen the performance of CSR constantly. Effective accounting disclosure mode is one of the important instruments to realize this aim. Disclosure information on income as well as the information on performance of CSR in environment，human resources，product service，social welfare and so on should be presented fully and clearly.2. 2 Content of disclosureIn order to construct a mode of CSRA disclosure for Chinese corporations, the content of this mode must be made clear firstly.2. 2. 1 Relevant foreign practiceNowadays there is no unified standard in the content of CSRA disclosure internationally. Though the developed countries are involved early in the research on CSR，the content of disclosure is still different greatly between countries because of their different national conditions. For example，in France，disclosure of employee benefit ismore concerned and“social balance sheet" is required to submit In America, disclose information on environment，especially the soil contamination problem is emphasized. Britain pays more attention to the disclosure of human resources. Germany gives greater emphasis on corporate contribution to environmentalprotection and so on.The representative aspects is the study of Social Investment Organization(SIO)in international studies. Many researchers pointed out that the text of CSR reporting should disclose information on the following ten projects. They are Environmental Performance，Labor Rights，Health and Safety Practices，Human Rights，Community Economic Development and Social Impacts，Corporate Governance，Corporate Payments to Governments，Stakeholder Engagement，Supply Chain Management，Corporate Planning and Policies.Meanwhile，they also figured that the following problems should be considered while composing the content. These problems include Metrics and Materiality of Information，Timeliness and Usefulness of Information，Incentives to Disclose，Supply Chain Monitoring, Costs to Information Producers and Users，Analyzing and Translating Information for End Users.Though there is no unified standard，international studies and practices provide foundation for the content of CSRA disclosure. According to relevant international studies，some illumination can be figured out. First，the content of disclosure should seek to increase the quality of CSR disclosed. Second，the content of disclosure should work to increase the uses of the information and the benefits to users of the information. Third，the content of disclosure should create mechanisms for learning and continuously improving disclosure systems. Only in this way，CSR could be strengthened really.2. 2. 2 Practice choice of ChinaIt need utilize the relevant foreign practices to make clear the content of Chinese CSRA disclosure，in the meantime the actual circumstances of China should be concerned. Based on summarizing the related researches in this area, we think that at least the content of CSR disclosure for China enterprises should include such five parts.(1)The contribution made to income. Income is the important precondition for the performance of other CSR. Only the level of earning exceeds social average level，corporations could make certain financial resources to perform CSR. Therefore, the information on income is not only the content of traditional financial disclosure but also the prime content of CSRA disclosure.(2)The contribution made to improvement of environment. The environment discussed here includes two types. One is the ecological environment. Generally corporations operate to maximize their interests，but their operating activities often neglect public interests and damage the ecological environment. So it is necessary for corporations to be responsible for making effective measures to control environmental pollution and maintain ecological balances. The other is the social economic environment. Corporate development relies on their socialeconomic environment. So corporates should comply with commercial morality strictly to disclose CSR.(3)The contribution made to human resources. Knowledge economy makes human resources be the significant factor. Investment to Human resources can bring great economical benefit not only to corporations but also to human being which derived from the improvement of employee's diathesis and their living conditions. Therefore，the contribution made to human resources is necessary to perform CSR. Corporations should disclose information on development，utilization and protection of human resources.(4) The contribution made to product service. The quality of product/service is the critical weapon which corporates take advantage of to be successful in the intense market competition. So corporates should disclose their contribution to product/service to increase brand awareness and establish a good corporate image.(5)The contribution made to social welfare. Because the social resources possessed and consumed by corporates are limited，corporates have obligations to supply necessary donation and help to society. This is corporate obligation as well as the important mean of establish good corporate image. Therefore，corporates should disclose their contribution to social welfare. For example，developing public transport，medical and health services，social insurance，municipal buildings，landscape works and other public utilities，subsidizing cultural education，PE and charity;giving the equal employment opportunities，especially giving employment to social vulnerable groups such as the unemployed，minorities，women，the handicapped;paying tax and other social charges in time and so on.3. 2 Ways of disclosure3. 2. 1 Relevant foreign practiceIn the west，different countries and corporations disclose CSR in different ways. Even if the same corporate，it perhaps would use different ways when the content of disclosure is different. Usually，there are three ways used to disclose CSR.(1)The way of written narrative. As the simplest way，it mostly makes use of written record to describe the positive and passive influences on society. For example，in America，there are some corporates disclose CSR in Written Narrative that presented in their annual report.(2)The way of cost outlay. This is the way that uses cost outlay items to reflect the cost outlay of CSR. It usually adds expenditure items that could get cost data into the report，and it is the most wildly used way in environmental liability.(3)The way of making independent report. This way could reflect the content of CSR well and could be quantized in money. But this way also bring a series of problems，sometimes itmaybe mismatch the“cost-benefit principle".2. 3. 2 Practice choice of ChinaIn light of foreign practice and China's conditions，Chinese corporations should use different ways according to different corporate scale in order to strengthen CSR.(1)Small and partial medium-sized enterprises(SME ) could use written narrative to disclose their content. It is unrealistic to require SME to disclose too much for surviving and developing are their principal problems. There are two reasons for SME to use this way to illustrate their CSR disclosure. One is that they bear limited CSR，and the other is the professional qualities of their accounting personnel have difficulty to meet high disclosure requirement. Therefore，SME should use some simple ways to disclose corporate influences on society. Some informal styles or words can be used to illustrate the influence of enterprises' operation activities on society such as environmental statement, human resource inventory report and other specialized written report.(2)Medium-sized and partial large enterprises could add some items of CSR into traditional financial reporting. For example, facilities used to environmental control can be listed in the assets section and future expenditure on pollution treatment can be listed in liabilities section of Balance Sheet(B. S.).In Income Statement，some items can be set up separately such as “environmental control expense"，"environmental greening expense，”public welfare and donation expenditure" and so on[8].Regarding to the unquantifiable information，corporations still need use the way of written narrative to disclose.(3)Large business, especially the listed company, should make independent CSR Report. For example，“CSR Balance Sheet" can be used to reflect the quantity and composition of assets and liabilities on CSR.“CSR Income Statement" can be used to reflect accounts balance and profits on CSR;“CSR cash flow statement" can be used to dynamically reflect the changes of cash and cash equivalents on CSR. Besides，corporates could make supplementary statement, such as "Social Influence Report"，“Added V alue Statement”，“Ratio Analysis Statement"，and could design the architecture of statement according to their own characteristics.2. 4 Innovation of future modeConstruction of CSRA disclosure mode is a dynamic process and is a process of continuous improvement. Along with the continuous innovation of Internet and computer technology, the future mode of CSRA disclosure should develop towards eletronicalization and networking.At present，many corporations begin to disclose electronic CSR information by Internet. This technology provide new instrument of strengthening CSR.Firstly，the ways of disclosure have been informative. With the help of Internet and IT, corporations could provide CSR information more easily and quickly. For example，by insertingsearching function into networking CSR Report，users just need input relevant words to search related CSR information. Secondly, disclosure should be in time. Corporates needn't disclose CSR at the end of the year in the networking mode of information disclosure. They could disclose well-timed CSR according to own conditions and users' requirements. Lastly，diversified ways of disclosure can be presented. For example，corporates could make use of computer module to achieve man-machine interactive CSR disclosure，or make use of all kinds of diagrams to reflect more intuitive CSR, or make use of image and sound to introduce their CSR achievement and so on，thus make the interface of CSR disclosure more beautiful and humanistic.3 ConclusionsFaced the large pressure from international market , dilemma of eco-environment , and the requirement about self-directed innovation，a mode of CSRA disclosure for China enterprises must be constructed to strengthen CSR and promote corporations to survive and develop.Firstly in the content of disclosure, corporations should fully disclose the information on traditional income as well as the information on improvement of environment，human resources, product service , social welfare and so on. Secondly in the ways of disclosure，corporations should use different ways according to respective scale.SME could use simple ways such as written narrative, adding CSR items into traditional statement and so on. Large business should make independent CSR Report to disclose CSR in detail. Lastly，a point should be noticed that the construction of CSRA disclosure mode is a dynamic process that needs to be improved continuously. As the development of modern science and technology, the mode of CSR disclosure should be continue to innovate. Only gradually promoting and improving the mode in practice, could CSR of China be strengthened really and could corporate value be promoted ultimately.分析会计信息披露模式加强企业社会责任摘要：企业社会责任(CSR)已经成为社会各界关注的焦点与压力的社会问题，因为我们都知道,会计报告和分析已成为加强企业社会责任的重要手段。

公司是社会责任英文作文

公司是社会责任英文作文英文：As a company, social responsibility is something that we take very seriously. We believe that it is our duty to give back to the community and to ensure that we are doing our part to make the world a better place.One of the ways that we demonstrate our commitment to social responsibility is through our sustainability initiatives. We are constantly looking for ways to reduce our environmental impact and to promote sustainable practices both within our own organization and throughout our supply chain.For example, we have implemented a recycling program in our offices and warehouses, and we encourage our employees to use public transportation or carpool whenever possible. We also work closely with our suppliers to ensure that they are adhering to ethical and sustainable practices.In addition to our sustainability efforts, we also believe in giving back to the community. We support a number of local charities and organizations, and we encourage our employees to get involved in volunteer work.For example, we recently sponsored a charity walk to raise money for a local food bank. Many of our employees participated in the walk, and we were able to raise a significant amount of money to help those in need.Overall, social responsibility is something that we take very seriously, and we are committed to doing our part to make the world a better place.中文：作为一家企业，社会责任是我们非常重视的事情。

为什么企业需要承担社会责任英语作文

为什么企业需要承担社会责任英语作文The Imperative of Corporate Social ResponsibilityIn the modern business landscape, the concept of corporate social responsibility (CSR) has become increasingly significant. It refers to the commitment of businesses to operate in an ethical and sustainable manner, considering the interests of society and the environment, alongside their economic objectives. This essay delves into the rationale behind why enterprises must embrace CSR, examining its multiple benefits for businesses, society, and the planet.Firstly, CSR enhances a company's reputation and brand image. Consumers, investors, and other stakeholders are increasingly favoring businesses that demonstrate a commitment to ethical and sustainable practices. By engaging in CSR activities such as environmental conservation, community development, and employee welfare, companies can cultivate a positive public perception, attracting loyal customers and investors. This, in turn, can lead to increased sales, market share, and shareholder value.Secondly, CSR contributes to sustainable development. As businesses grow, they often have a significant impact on the environment and society. By integrating CSR principles into their operations, companies can mitigate negative environmental impacts, reduce resource consumption, and promote social welfare. This not only helps preserve the planet's finite resources but also creates a more inclusive and prosperous society.Moreover, CSR fosters innovation and creativity. By addressing social and environmental challenges, businesses are forced to think beyond traditional business models and develop innovative solutions. This process can lead to the creation of new products, services, and business strategies that are not only profitable but also beneficial for society and the environment.Furthermore, CSR enhances employee engagement and loyalty. Employees who feel that their company cares about social and environmental issues are more likely to be satisfied and committed to their work. This positive work environment can lead to improved employee morale, reduced turnover, and increased productivity.Lastly, CSR aligns businesses with global trends and regulations. As governments and international organizations increasingly prioritize sustainability and social responsibility, businesses that embrace CSR are more likely to comply with evolving regulations and standards. This can help avoid legal and reputational risks while positioningthe company as a leader in its industry.In conclusion, corporate social responsibility is not just a moral imperative but also a strategic imperative for businesses. By integrating CSR principles into their operations, companies can enhance their reputation, contribute to sustainable development, foster innovation, improve employee engagement, and align with global trends.In doing so, they not only benefit society and the environment but also create long-term value for their own organizations.**文章标题** 企业社会责任的必要性在现代商业环境中，企业社会责任（CSR）的概念变得日益重要。

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企业的社会责任：一种趋势和运动，但社会责任是什么，是为了什么？1企业社会责任（CSR ）已成为一个全球趋势，涉及企业，国家，国际组织和民间社会组织。

但这远远不能清楚CSR的主张，有什么真正的趋势，是从哪里开始，在哪里发展，谁是项目的主要行动者。

如果把它作为一种社会运动，我们必须要问：什么运动和谁执行？讨论有助于我们反思形成的趋势和如何管理某些特点来迅速和广泛地在全球各地进行扩展，并增加了以下体制变革,特别是对变化中国家之间、企业法人和民间社会组织关系之间的界限的作用。

企业社会责任的趋势在三个方面：作为一个管理框架，新的要求，地方企业;作为动员企业行为，以协助国家的发展援助;和作为管理趋势。

每一个这些画像表明，中心的某些行为，关系，驾驭团队和利益。

我的例子表明，没有人对这些意见似乎比别人更准确，而是，活动包括规范的不同利益、作用因素、起源和轨迹。

这些多重身份的趋势可以部分描述其成功以及它的争论，脆弱性和流动性。

许多公司现在有具体的计划和小节在其网站上处理企业社会责任。

在过去，软条例和指导网络，国际公认的规则一直是一种重要机制，作用在公司、国家和国家间组织的需求，例如，发布指导方针和条例的公司。

在这背景下，国际组织仍然是重要的行动者，他们正在寻求与跨国公司进行对话，而不是试图通过国家控制企业社会责任。

各国际组织不是对企业的社会责任监管机构;而他们却是监管和自我约束的倡议之间的经纪人的最合适人选。

对社会负责行为和监测这些行为的需求越来越多地以国家以外的这些组织为渠道，并强调赞成高比例的自律。

因此，我们看到了软法律(Morth, 2004)的出现，或者是Knill 和Lehmkuhl (2002) 所说的“被规管的自律”，和Moran (2002)所归纳的“精细”或“非正式”规章。

我更喜欢“软法律”和“软规章”的说法，因为他们并不总是非正式的。

软规章常常包括正式报告和统筹程序。

还有，从统筹和行政的观点来看，那些规章和精细还是相去甚远的。

社会责任的措施和规章在公司和他们的利益相关者之间的对话中发展。

联合国全球契约是发展中的软规章框架的中心。

它是自愿的，没有法律约束力的制裁。

适用于没有遵守规章并被笼统制定的企业。

它为理解条例提供许多余地，从而以适合它们自身情况和期待的某种方式，实现将规章转化为行动的改变。

该倡议是建立在菜单上的书面原则基础上的国际宣言和协定的成员契约遵循。

然而，契约本身并不是一个法律框架。

此倡议依赖于承诺，信誉和能见度遵守，而不是对不符合原则的企业发出明确的制裁。

全球契约从全球影响力和道德权威的联合国和增列角色创建社区发出的原则，增长其信誉。

软规则，换言之，是嵌套在更广泛的监管范围（Jacobsson和萨赫林-安德森，2006年），更说明了一个事实，即目前还不清楚，结合这些条例以及在何种程度上可以预料，从而遵守或将保持疲软。

联合国全球契约,已形成过程中通过响应规则。

2004年的夏天,一个十原理产生广泛的在协商过程。

此外,大量的重点放在形成什么被称为“学习网络”和“政策对话”。

大量的会议,安排定期商界领袖、联合国机构、政府的代表,劳工协会,非政府组织和其他团体、学者、都聚集了来讨论和分享他们的经验和关心的具体问题。

全球紧凑的进一步鼓励产生的局部结构和网络的国家区域的水平。

参赛者来自丹麦，芬兰，挪威和瑞典已经形成了全球契约北欧网络为例，探讨了实现的原理。

努力扩大主要是为了扩大网络招聘和活化成员及其它跨国组织形成合作关系。

这些网络和对话的目标,为全球契约的网站上公布，在推动学习的演员和部门。

参与公司在全球契约要求提供的例子是如何工作的，按照积极推广十原则。

组织者现在全球契约当作学习的网络和一个后面的报告是存在野心的，为最佳实践提供了范例。

最近，全球已经强调赞成学术著作标准化的报告的标准。

最佳实践的案例是由学术的学者全球契约，张贴在网站上。

科学和学术参考作为一个合法化的设备和手段的平衡,出现在网络的依赖性有价值的独立与科学和审计。

似乎有一种视觉形式的社区中，每个参与者个人演员努力显得适当的关系网络和其他成员对他们的利益相关者的立场，他们根据律。

为鼓励人们的机制,坚持准则是，因此，包括他们的小组，来说服他们，关键是要有一个好的该组织内部的名字，达到一个高水平的合法性的努力，在作为一个整体事实上，一定程度的合法性,信号到更广泛的观众，团队成员定义、对社会负责。

最后，既包含紧凑像强调的名字的主动权。

一个逻辑的适用性(1981年3月)作为管理策略：紧凑的重要性，强调个人演员出现，它是适当的规范旨在使看得见的适用性和合规或缺乏。

开发类似于一个社会运动，它是依靠自己的演员。

为了让这样一个网络功能有效的、积极参与成员是至关重要的。

相反于这种理想的设定紧凑,这个网站，见证公司的放松和不活跃的参与。

积极组织的会议和网络视为一种发起人调动会员为建立一个更活跃的运动。

还有其他的方法中，全球契约提醒我们的社会运动或使用汪宏年的(2002)术语模式转向网络。

作为其代表强调，“全球契约办公室不规范和监控公司文件和行动”(Kell，2003年3月，p38)。

范围的动员、政策制定、报告和监测机构正在形成网络。

这整个网络,不是个体的规则和规则制定者形式监管框架。

这个目标是为了保持网络的演员一起共同原则、程序和规范。

那些在冲突或那些不遵守规则内没有受到惩罚系统。

因此柔性的规定存在的假设，将共同规范中这些连接网络来判断对方相对于既定的规则和程序。

虽然可能有共同利益之初，希望是这些包括在网络来分享共同规范。

包含机制建立在视觉上的更大更广泛的这个网络，更重要的是它会的是为企业，依赖于他们的利益相关者，加入网络向他人显示他们遵守其规章。

那些没有遵守原则的，仅仅被责备和羞辱，而没有接受正规的制裁。

延长网络是建立在全球契约包含了大量的主动关心的企业公民,企业社会责任和相关问题。

它包含大量多样，包括政府机构组织为世界银行、国际经济合作与发展组织，商业协会(例如国际商会及世界贸易委员会对可持续发展),劳动组织(例如国际联合会的自由贸易协定)、学术机构、民间组织。

另外,主动离开纪律的独立观察者学者、非政府组织、独立的媒体——观察和细究这个措施，用手指责备那些超越规则界限的行为。

鼓励公民社会组织细看社会责任感的企业，全球形成一种治理结构紧凑而不需要运用法律框架。

在这个指南为会员，贴在全球契约的网站,Corpwatch及其他公民社会组织已知愈发细看公司和全球化被称为活性检查操作的全球契约和它的成员的迹象,积极进行审查。

通过与这些更关键的演员,主动进一步合法化。

这些组织预计扮演重要的角色检查监视器和批判的公司的演员和公司遵循建立的原则。

另一种和补充的独立观察员和活动中不可或缺的部分的管理和治理结构是建立具有独立性的监测系统。

这样一个系统的会计的这些方面生意的全球报告倡议(世源科技公司)，正在发展。

世源科技公司自己描述其网站作为“多方利益过程和独立机构的使命是去可持续发展和推广全球报告准则”放之四海而皆准。

这个主办了多方利益过程具有永久性，独立的组织自从1997年全球总部位于荷兰阿姆斯特丹。

致力于发展的困扰一个报告制度与国际会计准则委员会和达到一定水平的报告的经济效益、环境效益和社会的可持续发展，将作为常规财务报告。

一个框架协定全球契约世源科技公司成立，于2003年3月，在全球契约同意鼓励公司使用指南和报告指标，世源科技公司现有匹配全球契约的原则。

延长网络的报告、规范、规则设定和监控组织已经连接到全球契约。

例如，世源科技公司和全球契约已经宣布，他们与社会和环境标准的联系。

SA8000和ISO14000。

监督和治理模式和发展伴随着新元素的演变，以相互之间伴随着相关的监督管理,控制相互作用和批判的作用力。

法规和治理具有相互作用的规范。

CSR作为监管框架：影响组织和跨界别的关系有一种特殊的社会趋势的抗议活动演变与公民社会的关注组织。

公司已经推出计划，应用标准和带着积极参与开发此类标准的回应新的要求和新形式的监控。

它是一种管理框架。

公司的主要目标，开始出现了主要驱动因素的趋势。

其他组织或多或少都动员作为这个公司的环境的因素。

国家和政府间国际组织担任在公司的渠道，要求地方要求，也被表达公民社会组织。

这个组织的努力与国际组织把这些要求背后的合法性和力量被包装他们的形式全球标准和报告的标准，通过基于联合国框架，通过将他们与建立、规范和协议。

这样的运动建立并将会进一步强调了三者之间关系国家、国际组织、企业、国家有望形式制度框架内，维护公司的行为。

这个原因形成这种监管框架是薄弱的，而不是努力是基于框架似乎无法完成和国家法规，不得有接受那些调节(公司)及他们的利益相关者。

因此，把重点放在柔软的条例，出现了全球性的权力力量的跨国公司。

因为公司有这样的力量这个世界,他们的最基本的人性、工人和环境的权利积极发展所必需的深化企业社会责任的世界。

辩论中心应符合标准的实现谁应该监控，达到符合处罚不遵守的行为。

然而，也有不同的方式，在各种行动者追赶CSR。

一个区别有关的其他相关企业社会责任活动，并要求对公司的业务。

在企业的需求行为以及培养社会责任方面所做的努力与调节和审查从这些要求，是用来关注整个公司在世界的运作方式。

另一方面，当企业社会责任是追求作为公司在协助美国动员工作的发展援助，它可能不关心整个公司，而这似乎是组织形式，在特定的项目，经常瞄准非常遥远的地方和部门。

再者，作为管理的趋势，企业社会责任似乎主要是与演示和连接在公司的合法性建设，我们可以预期，根据以往的研究大量的结合发生。

当谈到跨界别的界限，商业和关系公司和公民社会组织、三大趋势似乎也需要之间的差异。

第一个趋势，这对公司的新要求，似乎是建立在和强化相对传统的责任，在社会领域美国提供了游戏的规则和公司按照这些规则。

美国与国际组织的规则制定者的范围内做点公益和介质的更广泛的需求导致冲突和紧张的公司应该在谁的规则和谁应该监督他们。

但这样的冲突并不独特的社会领域。

第二个趋势，入口的大公司进入交割的援助来发展国家，似乎是驾驶多点的界限，其中公司不仅是期望遵循规则，并期望和由其他要求，但实际上是期望补充和添加到国家和政府间国际组织，在那里，他们到达和力量似乎太有限。

在第三管理，我们看到了一个趋势中发挥更积极的作用，由运营商概念、模型、期望和演讲比通常被认为是这个案子。

再次，这并非独一无二，它还代表被发现的情况管理与组织发展的趋势更加普遍。

这种现象，然而，重要性阐述了跨部门的发展模式更进一步关系，中介机构之间的关系;并规范和标准企业家、组织平台和管理技术。

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