企业社会责任披露外文文献

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文献信息：文献标题：Corporate social responsibility, economic globalization and developing countries: A case study of the ready made garments industry in Bangladesh（企业社会责任、经济全球化与发展中国家：以孟加拉成衣制造业为例）国外作者：Mohammed Ziaul Haque，Fara Azmat文献出处：《Sustainability Accounting, Management and Policy Journal》, 2015, 6(2):166-189字数统计：英文2537单词，14312字符；中文4981汉字外文文献：Corporate social responsibility, economic globalization and developing countries: A case study of the ready made garmentsindustry in BangladeshAbstractPurpose – This paper aims to examine the state of corporate social responsibility (CSR) in labour-intensive industries in developing countries in the context of economic globalization. Using the ready-made garments’ (RMG) industry in Bangladesh as a case study, challenges and key issues relating to CSR are highlighted.Design/methodology/approach –The paper draws from the review of existing literature, and the content analysis of two leading newspapers in Bangladesh for a period of one year (July 2012-June 2013) to identify the key and contemporary issues related to CSR in the RMG industry.Findings – Findings identify the contemporary issues of concerns associated withCSR in the RMG industry, relating them to the debate on the applicability of Carroll’s CSR pyramid to developing countries. The findings suggest that non-compliance of CSR in labour-intensive industries is a function of the nature of economic globalization. The need for a stakeholder approach towards CSR for the profitability and sustainability of this industry is also highlighted.Practical implications –This paper makes contributions to two different but important interrelated discourses on CSR and economic globalization. It also provides insights into the complexity involved in CSR in labour-based export industries in developing countries and acts as a springboard for further research.Originality/value – The paper is the first to look at all major issues of concern regarding CSR in the RMG industry in Bangladesh. As Bangladesh is an exemplar of developing countries and RMG is a typical starter industry, the findings are generalizable to similar industries in other developing countries.Keywords Bangladesh, Developing countries, Corporate social responsibility, Economic globalization, Ready-made garmentsIntroductionCorporate social responsibility is not about writing cheques to museums. It is life and death, and must become a crucial part of how companies do business (Bader, 2013).Corporate social responsibility (CSR) has become increasingly important for businesses, particularly in the context of the global spread of unethical practices among businesses in both developed and developing countries, as it helps businesses retain their reputation and be more competitive, sustainable and innovative (Carroll and Shabana, 2010; Lee, 2008). The realities of globalization and tougher competitive conditions, as well as the increase in the power of corporations, put pressure on businesses to examine their social responsibilities and to integrate responsible practices with their business operations (Adams, 2008; Burke and Logsdon, 1996; UNCTAD, 2011). In the Western world, auditing, reporting and programming CSR is now an industry in its own right (Brown, 2011; Dusuki, 2008); the same cannot besaid of developing countries.Although CSR already exists in various forms in developing countries, it has gained importance recently amid rising concerns about lack of good governance and irresponsible business practices. Dangerous products from emerging economies, such as unsafe toys from China, have raised serious concerns for safety, negatively affected the image of the country, and damaged the reputation of the corporation involved (Li et al., 2010), while, in Bangladesh, industrial disasters in the ready-made garments’(RMG) sector, such as the collapse of the Rana Plaza building in 2013 and the fire in Tazreen garments factory in 2012, have killed thousands (Lund-Thomsen and Lindgreen, 2014; Manik and Yardley, 2012; Yardley, 2012c). At the Ali garment factory in Pakistan, 300 workers were burned alive or succumbed to smoke inhalation when fire broke out (Lund-Thomsen and Lindgreen, 2014). Such catastrophes have not only created moral outrage from around the world and reinforced the importance and the need for CSR than ever before but have also exposed the flaws in labour-based export industries such as the RMG industry in developing countries. These recent disasters in developing countries have triggered a range of reform initiatives and proposals from a wide range of domestic and international stakeholders (Yardley, 2012c), but the progress is slow.In this backdrop, the paper examines the CSR issues in RMG industry in Bangladesh through the lens of stakeholder theory. More specifically, we aim to investigate, “what are the major concerns as well as key issues for the adoption of CSR in the ready made garments industry in Bangladesh in the context of economic globalization?”In doing so, the paper contributes to two different but important interrelated discourses on CSR and economic globalization by analyzing how economic globalization influences CSR using the case study of RMG industry in Bangladesh. We focus on the RMG industry in Bangladesh for multiple reasons. First, the RMG industry has played an instrumental role in the growth of developing countries, particularly those in Asia (Gereffi and Memedovic, 2003). With low fixed costs and emphasis on labour-intensive manufacturing, RMG has been a springboard for national development, and is the typical starter industry for countries engaged inexport-oriented industrialization (Adhikari and Weeratunge, 2006; Gereffi and Frederick, 2010; Gereffi, 1999). Second, the World Trade Organization’s (WTO) phase-out of the Multi-Fiber Arrangement (MFA) between 1995 and 2005 had significant implications for developing countries in Asia in accessing the apparel markets of developed countries (Gereffi and Frederick, 2010). While China has been the big winner, other developing countries such as Bangladesh, India, Vietnam and Indonesia have also benefitted (Gereffi and Frederick, 2010), and the changes in management attitudes and ethics that have arisen are worth examining. Third, as an industry dealing with large multinational corporations (MNCs) with a buyer-driven value chain, the RMG offers the opportunity to analyze the gap between the rhetoric and reality of CSR. Bangladesh offers a good example of an emerging country competing in the international market on the basis of cheap labour, while responding to growing demands for compliance with CSR. After three decades of phenomenal growth, its RMG industry is now facing problems related to non-compliance of CSR. As Bangladesh is a typical developing country, the findings of this study may be generalized to other developing countries in the region where labour-intensive export industries like RMG, leather and footwear, agri-business, pharmaceuticals and shrimp farming all experience major concerns with CSR.MethodologyThe choice of a case study approach for our study draws on Creswe ll’s (2007) and Granlund’s (2003) recommendations for such a method to provide a detailed and in-depth understanding of the issue. According to Yin (2009), the case study approach can be exploratory, descriptive, explanatory or causal. In this paper, the case study of Bangladesh RMG industry is exploratory and explanatory.Bangladesh has been chosen for this case study because it has characteristics shared by other developing countries, a combination of overpopulation, poverty, environmental degradation, a depleted resource base and poor governance. Like other developing countries, particularly in Asia, it has exploited its cheap labour force, the lack of other employment options for women and simple technology needs tofacilitate rapid growth of the RMG industry (Khosla, 2009). However, CSR has emerged as a serious concern for the survival of this labour-intensive, export-oriented industry and Bangladesh like other developing countries is now facing the challenge to address these issues for the sustainable growth of the industry (Rahim and Wisuttisak, 2013; Nasrullah and Rahim, 2014). The case study therefore is meant to shed light into identifying issues of contemporary concern in the RMG industry to enable the development of remedial actions that can be applied to RMG and similar export industries in other developing countries.Our study used a two-phase content analysis, a methodology of structured and systematic protocols for data reduction to facilitate analysis of large quantities of textual data which can be used quantitatively (frequency counts, correlations, trends and differences over time) or qualitatively (theme identification, theory elaboration) (Krippendorff, 2004). The first phase considered topics related to CSR in RMG in Bangladesh, published in academic journals or in reports from international and national agencies such as BGMEA, Bangladesh Occupational Safety, Health and Environmental Foundation, International Labour Organization (ILO), International Trade Union Confederation, Transparency International Bangladesh, US Agency for International Development (USAID), and War on Want. This resulted in the following eight themes:(1)occupational health and safety;(2)fair pay;(3)legal aspects;(4)social welfare/work–life balance;(5)labour rights;(6)environment;(7)gender issues; and(8)fair trade.A relative lack of recent research on CSR in the RMG industry in Bangladesh was overcome by including the content analysis of two leading daily newspapers in Bangladesh, The Daily Star (2012/2013) and Prothom Alo (2012/2013), in the secondphase. These newspapers are the most widely circulated and creditable, available in English and in Bangla (Rolt, 2012). This phase established a link between the available literature and empirical work, and relevant events occurring between 1 July 2012 and 30 June 2013.DiscussionBased on the content analysis of academic publications and two leading newspapers from 1 July 2012 to 30 June 2013, this paper has identified and explored the contemporary issues of concerns for the compliance of CSR in the RMG industry in Bangladesh in the context of economic globalization through the lens of stakeholder theory. In doing this, the paper also contributes to the debate on the application of Carroll’s four-part CSR model in developing countries. Our findings point to some interesting facets in CSR dynamics in RMG and other labour-intensive industries in the context of developing countries as discussed below.First, our findings confirm that meeting the demands of stakeholders become complicated when there is a powerful nexus of vested interest groups. In line with earlier studies (Islam and Deegan, 2008), our findings suggest that although the RMG industry in developing countries has multiple key stakeholders, such as the industry owners, international buyers, RMG workers, public sector, non-governmental organization (NGO) and civil society organizations, local community and natural environment, it is mainly driven by the requirements of international buyers. This has led to a systematic neglect of other prime stakeholders such as the garment workers, the community where the industries operate and the natural environment. There is a need to properly identify key stakeholders and address their concerns if the industry is to be sustainable. Despite employees/workers being important stakeholders, who both create the product and make up the largest group of interested parties, they are overlooked and ignored. Prior research suggests that corporations in Bangladesh are visibly banking on the “vulnerabilities of a highly labour-intensive and poor country as their source of profit” (Rahim, 2012, pp. 105-106); this study concurs with this finding.Second, our study suggests that profit maximization by businesses, both local and MNC; use of unethical and unsustainable business practices to exploit the human resources; inadequate commitment; and the capacity of the state to effect compliance with CSR, have emerged as the dominant challenges to the implementation of CSR in the RMG sector and can be attributed to the predatory nature of globalization.Finally, our findings suggest that the order of the CSR levels proposed by Carroll differs in developing countries. We found economic responsibilities get the most emphasis in Bangladesh, followed by philanthropic, legal and the ethical responsibilities. This is consistent with the findings of Visser (2008) who suggested a similar order in the African context. Our findings provide evidence that in the RMG sector in Bangladesh, the majority of businesses have focussed on profit maximization without complying with national or international legal standards, compromising the “required” legal elements of CSR, in essence, failing to abide by the basic condition of being socially responsible (Carroll, 1991; Visser, 2008). The exploitation of humans, and the poor conditions of the workers, suggests inadequate ethical consideration on the part of the business owners that comprises the “expected” construct of CSR. Although some businesses in the RMG carry out their philanthropic responsibilities, it can still be argued that the industry is predominantly focussed on its narrow economic responsibilities, disregarding even its legal responsibilities and its duty towards its stakeholders. The philanthropic contributions are significant and not to be understated, but are not sustainable, as they tend to have a short-term focus, and are distanced from business goals and profits (Jamali, 2007). In view of the problems experienced in the sector, the industry seems to lack the level of “benevolence” corporate citizens should demonstrate in the form of its willingness to “transcend self-interest for the sake of the common good” (Palazoo and Richter, 2005, p. 396).Based on the findings of our content analysis, we have identified key issues that businesses need to focus on to be sustainable in labour-intensive industries like RMG. These issues are presented in Figure 1, in the form of a framework that can also be applied to other labour-intensive export industries in developing countries.Figure 1. Dimensions of CSR in the RMG industry in developing countries The eight dimensions of CSR issues include gender realities, legal aspects, fair trade, fair pay, social welfare/work–life balance, labour rights, occupational health and safety and environment. We argue that it is important for businesses to consider these issues, as it is not just in their financial interests but is also crucial for the sustainability of RMG and other similar industries where CSR has emerged as a serious concern.ConclusionThe paper aimed at shedding light on the realities and the complexities involved in regard to CSR in labour-intensive industries in developing countries in the context of economic globalization using the RMG sector in Bangladesh as a case study. Findings suggest that the non-compliance of CSR in the RMG industry in Bangladesh is a result of multiple factors such as economic globalization, failure of the industry to respond to key stakeholders and the weak role of the state. The RMG industry in Bangladesh has developed “with a dominant core-periphery structure of production” (Rahman, 2004, pp. 75-76) dictated by external elements where local entrepreneurs are not in the driving seat. Like many similar industries in developing countries, the RMG in Bangladesh is trapped in the “iron triangle” of international brand retailerswho demand lowest prices with highest quality and fastest possible delivery (Brown, 2011). The Bangladeshi state apparatus, driven by export-oriented economic policies, has abrogated its role as defender of social rights (Khan, 2001), maintaining a “regimented environment” (Muhammad, 2007, p. 185) that allows maximum freedom for industry owners. Findings from this study suggest that businesses in the RMG industry in Bangladesh, in most cases, focus only on their economic and discretionary responsibilities in the four-part CSR pyramid, with less attention to legal and ethical responsibilities (Carroll, 1999). Consequently, the industry’s management has reached a point where they can neither any longer ignore CSR nor quickly undo the damage caused by cumulative neglect. The RMG industry in Bangladesh urgently needs to adopt CSR from a stakeholder perspective for its credible survival and long-term sustainability, in a manner that is judicious and responsive to the existing realities both inside and outside the country. Findings further highlight the use of an integrated approach where NGOs should work as “partners” with the state and other actors such as international development agencies and businesses to help businesses be more socially responsible (Moon, 2014). As Kabeer (2004a, 2004b) mentions, good intentions implemented without due regard for their likely outcomes carry the danger of doing more harm than good to those they seek to benefit.中文译文：企业社会责任、经济全球化与发展中国家：以孟加拉成衣制造业为例摘要目的-本文旨在探讨经济全球化背景下发展中国家劳动密集型产业的企业社会责任（CSR）状况。

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。

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。

《上市公司社会责任信息披露研究国内外文献综述2900字》

上市公司社会责任信息披露研究国内外文献综述1国外研究现状Moskowite(1972)是最早对公司社会责任信息披露进行经验研究的学者，经过多年的发展，形成了一个比较成熟的研究领域。

现代西方公司社会责任信息披露所谓研究成果主要沿着两条线索进行：意识相关理论研究；二是影响因素和经济后果研究，包括外在的压力和内在驱动力。

最早提出“企业社会责任”一词的是西方学者谢尔顿，他把企业社会责任与企业满足产业内外人们需要的责任相联系，认为企业社会责任包含有道德因素。

弗里德曼提出，“企业社会责任就是在遵守法律和相应的道德标准的前提下赚尽可能多的钱”，这种定义被认为是股东价值最大化倡导者最极端的一个定义，即把企业社会责任限定在经济责任范围之内。

卢代富对企业社会责任的定义进行了修正，他认为，“企业社会责任是指企业在谋求股东利润最大化之外所负有的维护和增进社会公益的义务”。

斯蒂芬·P·罗宾斯认为“企业的社会责任是追求有利于社会的长远目标的义务，而不是法律和经济所要求的义务”。

哈罗德·孔茨、海因茨·韦里克认为“企业的社会责任就是认真地考虑公司的一举一动对社会的影响”。

Roberts（1992）、Mitchell等（1995）研究证实，负债比权益的比率越高，公司社会责任信息披露水平就越高。

但是Becchetti等（2008）、Mc Guire等（1988）、Orlistky等（2003）的实证研究却发现财务风险与社会责任信息披露是负相关关系。

Nazli & Ghazal（2007）等研究发现，社会责任信息披露水平与国家持股数正相关，与公司内部董事的持股数负相关。

Delphine & Evans（2009）发现，政府和机构投资者控股的石油公司相比家庭控股石油公司，能够更好的履行社会责任。

Cowen等（1987）发现社会责任信息披露水平最高的是化工行业，而其他类别的社会责任信息与行业之间的关系不明显。

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 。

企业社会责任概念国外文献综述

高级公司理财 Page 2
一、企业社会责任（CSR）的概念
第二阶段：20世纪50年代——70年代 3.Bowen(1953)给出的社会责任定义：
商人按照社会的目标和价值，向有关政策靠拢，做出相应的决策，采取理想的具体行动和义务。
4. Davis(1960）认为：
尽管社会责任是一种很模糊的思想，但是应该体现在管理背景中，企业的一些社会责任决策将会为增加长期经济收益提供好的机会。
企业社会责任
一、企业社会责任（CSR）的概念
第一阶段：20世纪50年代以前——萌芽期 1. 1895年，美国学者阿尔比恩.斯莫尔(Small，AlbinnW.)的观点标志着企业社会责任观念的萌芽提出“不仅仅是公共办事处，私人企业也应该为公众所信任” 的呼吁。 2. 1924年，美国学者谢尔顿(Oliver Sheldon）首次提出“社会责任”一词他认为，企业社会责任与企业经营者满足行业内部和外部人的需要的各种责任相联系，并且认为企业社会责任含有道德因素在内，主张企业经营对社区的服务有利于增进社区利益。认为社区利益作为一项衡量尺度，远远高于企业的盈利。
高级公司理财
Page 4
一、企业社会责任（CSR）的概念
第三阶段：20世纪70年代——90年代 Milton.Friedman(1970)认为：在这种经济中，企业仅具有一种而且只有一种社会责任—在法律和规章制度许可的范围之内，利用他的资源和从事旨在于增加它的利润的活动。（否定） Davis,Keith和Bloodstream,Robert L.（1975）认为：企业社会责任是指企业在谋求利益的同时，对维护和增加整个社会福利方面所承担的义务。 Bauer A.Raymond(1976)认为：企业社会责任是认真思考公司行为对社会的影响。

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 that is 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 in prescribing 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 guidelines for 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 of Habermas' 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 or frameworks 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 socialprogress 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 issuewas 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 society viaa social contract, expressed or implied, whereby its survival and growth are based on:1 .The delivery of some socially desirable ends to society in general 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 twin tests 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 corporate social responsibility, "The social responsibility of business encompasses the economic, legal,ethical, and discretionary (philanthropic) expectadons that society has of organizations at a givenpoint 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 management certification)SA 8000 (Social Accountability Internationallabor standard).AA1000 (International accountability assurante reporting standard).Copenhagen Charter(International standard involving stakeholder communications).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 anobligation to inform the public of the results of the evaluation.The article on participation states that the scheme is open to public or private entities operating in the EU or the European Economic Area (EEA). The site may be registered if the site has an environmental policy, a site review, an environmental audit,objectives for continuous improvement, 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 anizations choosing to adopt this standard are encouraged to require their suppliers to comply with its requirements also. This extends it widely into 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 trust was issued in November 1999 by the Institute of Social and Ethical Accountability (ISEA).The ISEA sta tes that the AA 1000 standard“provides both a framework that organizations can use to understand and improve their ethical performance and a means to judge the validity of ethical claims made." The AA1000 standard is 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 leads to 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 responsibility reporting models currently in use, we conclude that progress is being made in CSR reporting, and communication. Models exist that enable corporations 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可编辑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.As companies move toward greater transparency in the processes and outcomes of stakeholder discourse, we expect movement toward ideal speech and moral communicative outcomes.. . ..精选文档，欢迎下载。

企业社会责任文献综述

企业社会责任文献综述文献回顾关于企业的社会责任,各位学者褒贬不易。

在下面的文献回顾中,将按照对CSR的态度分别进行回顾。

正面:1924年,英国学者欧利文谢尔顿(Oliver Sheldon)在其论文《管理的哲学》中首次从学术角度提到企业社会责任,即“企业应对可能影响到社会、环境以及自然界其他实体的所有行为负责。

”1953年,有着管理学之父之称的霍华德鲍恩(Howard Bowen) 在其著作《商人的社会责任》中明确表述:“商人有义务按照社会的目标和价值观要求,制定政策,作出决定以及采取行动。

”1954年,阿道夫伯利(Adolf Berle) 在其著作《现代公司与私有财产》中指出:“现代企业不再是一个私人经营单位,而是负有社会责任的社会组织。

”20世纪60年代,企业社会责任开始引起广泛关注。

1960年,K 戴维斯(K Davis)在其著作《责任铁律》中明确:“商人的社会责任必须与社会权利相称。

”即如若在获得相应的权利后未履行相应的社会责任则有可能导致社会权利的相应削弱。

同年,威廉C弗里德里克(William C Frederick)指出:“商人应预测公众希望通过经济系统的运行所实现的期望。

”在某种程度上,弗里德里克暗示了企业应利用已有资源着眼于更为广泛的社会事件,而不仅仅关注企业自身。

1963年,约瑟夫麦奎尔(Joseph McGuire)表示:“具有社会责任观念意味着企业不仅具有经济及法律义务,而且还应具有某些超出这些义务之外的对社会的责任。

”从另一角度变相地支持了弗里德里克的观点。

1967年沃尔顿(Walton) 指出:“鉴于企业与社会关系的紧密性,其社会责任应该多元化,并且志愿化。

”其观点拓展了企业社会责任的适用范围,但是其的受众依然仅限于企业(或商人)。

1971年,美国经济发展委员会(Committee of Economic Development) 在《工商企业的社会责任》报告中指出,“企业应为美国人民生活质量的提高做出贡献。

有关企业的社会责任与担当的英语作文

有关企业的社会责任与担当的英语作文全文共3篇示例，供读者参考篇1Corporate Social Responsibility and Accountability: A Student's PerspectiveAs a student living in the modern age, I have grown increasingly aware of the significant role that corporations play in shaping our society and the world around us. These business entities, with their vast resources and global reach, wield immense power and influence. However, with great power comes great responsibility, and it is imperative that corporations recognize and embrace their social and ethical obligations.The concept of corporate social responsibility (CSR) has gained prominence in recent decades, highlighting the notion that companies should not solely focus on maximizing profits but also consider their impact on society, the environment, and various stakeholders. CSR encompasses a wide range of practices, including responsible labor practices, environmental stewardship, ethical business conduct, and community involvement.One of the most pressing issues surrounding corporate social responsibility is the treatment of employees. Corporations have a moral and ethical duty to provide fair wages, safe working conditions, and opportunities for growth and development. Unfortunately, numerous cases of labor exploitation, sweatshop practices, and inadequate worker protections have tarnished the reputation of many companies, particularly those operating in developing nations. It is crucial that corporations prioritize the well-being of their workforce, not only for ethical reasons but also because a motivated and valued workforce contributes to long-term business success.Environmental sustainability is another critical aspect of corporate social responsibility. The impact of human activities on the planet has become increasingly apparent, with issues such as climate change, resource depletion, and pollution posing severe threats to our collective future. Corporations, as major contributors to these environmental challenges, must take decisive action to reduce their ecological footprint. This can involve adopting clean and renewable energy sources, implementing waste reduction and recycling initiatives, and investing in environmentally friendly technologies and practices.Furthermore, corporations must uphold ethical business practices and maintain transparency in their operations. Engaging in corruption, bribery, or other unethical conduct not only undermines the integrity of the company but also erodes public trust and harms the broader society. Companies should strive for transparency in their financial reporting, supply chain management, and decision-making processes, allowing stakeholders to hold them accountable.Beyond these core responsibilities, corporations can also make a positive impact by actively engaging in philanthropic and community development initiatives. Supporting local educational programs, funding healthcare initiatives, and contributing to disaster relief efforts are just a few examples of how companies can give back to the communities in which they operate. Such efforts not only benefit society篇2Corporate Social Responsibility and Accountability: A Call for Ethical Business PracticesAs a student navigating the complexities of today's business landscape, I find myself increasingly concerned about the role corporations play in shaping our society. While the pursuit ofprofit has long been the driving force behind many business endeavors, we must acknowledge that corporations wield immense power and influence, impacting not only their shareholders but also the communities they operate in and the planet we call home.The concept of corporate social responsibility (CSR) has gained significant traction in recent years, recognizing that businesses have a moral and ethical obligation to consider their impact on society and the environment. However, mere lip service to CSR is not enough; true accountability and tangible actions are paramount.At its core, CSR should be rooted in a genuine commitment to ethical practices that prioritize the well-being of stakeholders, including employees, consumers, and the broader community. This encompasses fair labor practices, responsible supply chain management, environmental stewardship, and a dedication to transparency and good governance.One of the most pressing issues in the realm of CSR is the treatment of workers. Far too often, we hear harrowing tales of exploitative labor conditions, unfair wages, and a blatant disregard for basic human rights. It is incumbent upon corporations to ensure that their employees, as well as thoseemployed by their suppliers and partners, are treated with dignity and respect. Fair compensation, safe working environments, and opportunities for growth and development should be non-negotiable standards.Moreover, corporations must take active steps to minimize their environmental footprint and contribute to the global efforts to combat climate change. The relentless pursuit of profit at the expense of our planet's well-being is not only short-sighted but also a grave threat to our collective future. Embracing sustainable practices, investing in renewable energy sources, and adopting circular economy principles should be prioritized as critical components of CSR strategies.Beyond environmental concerns, corporations also bear a responsibility to uplift the communities in which they operate. This can manifest in various forms, such as supporting local initiatives, investing in educational programs, and contributing to infrastructure development. By actively engaging with and empowering local communities, corporations can foster goodwill, strengthen their social license to operate, and create shared value.Underpinning all these efforts should be a commitment to transparency and accountability. Corporations must be willing toopenly disclose their practices, engage in meaningful stakeholder dialogue, and be held accountable for their actions. Greenwashing and empty promises are no longer acceptable; tangible progress and measurable impact should be the benchmarks against which corporations are evaluated.As future business leaders and decision-makers, we have a profound responsibility to reshape the narrative surrounding corporate social responsibility. We must challenge the notion that profit maximization should come at the expense of ethical considerations and societal well-being. Instead, we should embrace a mindset that recognizes the interdependence between business success and the health of our communities and planet.Integrating CSR principles into business education is crucial in cultivating a generation of leaders who are equipped to navigate the complex landscape of ethical decision-making. By exposing students to case studies, best practices, and thereal-world implications of corporate actions, we can instill a deeper understanding of the importance of responsible and sustainable business practices.Furthermore, we must actively engage with corporations, holding them accountable for their actions and demandinggreater transparency and accountability. By exercising our collective voice as consumers, investors, and members of society, we can exert pressure on companies to prioritize ethical considerations and align their practices with the greater good.Ultimately, the pursuit of corporate social responsibility and accountability is not merely a noble endeavor; it is a moral imperative in an increasingly interconnected andresource-constrained world. By embracing ethical business practices, corporations can not only mitigate their negative impacts but also contribute positively to the well-being of society and the planet.As students and future leaders, it is our duty to challenge the status quo, to question the practices that prioritize short-term gains over long-term sustainability, and to advocate for a more responsible and accountable business ecosystem. Only by holding corporations to higher standards and demanding genuine commitment to ethical and sustainable practices can we create a world where business success is harmoniously intertwined with social and environmental progress.In conclusion, corporate social responsibility and accountability are not mere buzzwords or marketing ploys; they represent a fundamental shift in how we perceive the role ofbusinesses in our society. By embracing ethical practices, prioritizing stakeholder well-being, and demonstrating a genuine commitment to environmental stewardship and community empowerment, corporations can not only enhance their reputation but also contribute to the creation of a more just, equitable, and sustainable world. It is up to us, as students and future leaders, to shape this narrative and ensure that the pursuit of profit is aligned with the greater good.篇3Corporate Social Responsibility and Accountability: An Imperative for BusinessesIn today's increasingly interconnected world, the role and impact of corporations extend far beyond their balance sheets and profit margins. As students pursuing careers in various fields, it is crucial for us to understand the concept of corporate social responsibility (CSR) and the accountability that comes with it. Businesses are no longer isolated entities solely focused on maximizing shareholder wealth; they are integral components of the communities they operate in and have a profound influence on the lives of countless individuals.At its core, corporate social responsibility encompasses the ethical and sustainable practices that companies adopt to address their environmental, social, and economic impacts. It is a recognition that businesses are not merely profit-driven machines but also moral agents with obligations to society. By embracing CSR, companies can contribute to the greater good, foster positive change, and build trust with their stakeholders, including customers, employees, and the communities they serve.One of the most pressing issues that businesses must tackle is environmental sustainability. The consequences of climate change, resource depletion, and pollution are becoming increasingly evident, and corporations have a significant role to play in mitigating these challenges. Responsible companies are adopting eco-friendly practices, such as reducing their carbon footprint, implementing energy-efficient processes, and embracing circular economy models that minimize waste and promote recycling.Beyond environmental concerns, CSR also encompasses social and humanitarian aspects. Companies that prioritize social responsibility strive to uphold human rights, provide fair labor practices, and contribute to the development of localcommunities. This can involve initiatives such as supporting educational programs, investing in healthcare facilities, and promoting gender equality and diversity within their workforce.Furthermore, corporate accountability is intrinsically linked to social responsibility. Companies must be transparent about their operations, ethical conduct, and the impacts they have on society. This transparency fosters trust and allows stakeholders to hold businesses accountable for their actions. Regular reporting, third-party audits, and open dialogue with communities and advocacy groups are essential components of corporate accountability.It is important to note that embracing CSR and accountability is not merely a matter of altruism or public relations; it is a strategic imperative for businesses in the long run. Companies that prioritize sustainability and social responsibility are often better positioned to attract and retain top talent, build customer loyalty, and maintain a positive reputation. Moreover, by proactively addressing societal challenges, businesses can mitigate risks, enhance their resilience, and capitalize on opportunities in emerging markets and sectors.As students, we have the opportunity to shape the future of business practices. By studying and understanding the principles of corporate social responsibility and accountability, we can prepare ourselves to become ethical and socially conscious leaders in our respective fields. Whether we pursue careers in finance, marketing, operations, or any other domain, we can advocate for responsible and sustainable practices within our organizations.Moreover, as consumers and citizens, we have the power to influence corporate behavior through our choices and collective voice. By supporting companies that prioritize CSR and holding those that fall short accountable, we can drive positive change and create a business landscape that prioritizes not only profit but also ethical and sustainable practices.In conclusion, corporate social responsibility and accountability are no longer optional pursuits for businesses; they are fundamental imperatives in today's interconnected and socially conscious world. As future professionals and leaders, it is our responsibility to understand and champion these concepts, ensuring that businesses contribute positively to society while maintaining ethical and sustainable practices. By embracing CSR and accountability, we can create a future where corporationsare not only drivers of economic growth but also catalysts for positive social and environmental change.。

企业社会责任报告英文

企业社会责任报告英文IntroductionIn today's rapidly evolving business landscape, corporate social responsibility (CSR) has become an essential part of an organization's success. CSR refers to a company's commitment to operating in an economically, socially, and environmentally sustainable manner. This report aims to provide an overview of our company's CSR activities and initiatives undertaken during the fiscal year.Economic ResponsibilityAs a responsible corporate citizen, we understand the importance of economic responsibility. We strive to create economic value for our shareholders, employees, and the communities we operate in. In the past year, we have focused on strengthening our supply chain management, enhancing cost efficiency, and optimizing revenue generation strategies. By doing so, we have achieved a 10% increase in net profit, benefitting our stakeholders and contributing to economic growth.Social ResponsibilityOur commitment to social responsibility is deeply ingrained in our corporate culture. We believe in conducting business in a manner that respects human rights, promotes diversity and inclusiveness, and supports the communities we operate in. We have implemented various initiatives such as employee training programs, equal opportunitypolicies, and community engagement projects. We are proud to have achieved a 20% increase in employee satisfaction and to have contributed to the welfare of the communities through our philanthropic endeavors.Environmental ResponsibilityPreserving the environment and minimizing our ecological footprint is crucial for a sustainable future. As part of our environmental responsibility, we have adopted green practices throughout our operations. We have implemented energy-efficient technologies, reduced our carbon emissions by 15%, and actively promoted waste reduction and recycling initiatives. Furthermore, we have partnered with environmental NGOs to support reforestation projects, resulting in the planting of over 10,000 trees in deforested areas.Stakeholder EngagementWe believe that effective stakeholder engagement is vital for the success of our CSR initiatives. We have engaged with our stakeholders through various channels, including regular communication, surveys, and feedback sessions. Through these interactions, we have gained valuable insights into their expectations and concerns. These engagements have helped us establish stronger relationships and improve our CSR practices further.Future GoalsLooking ahead, we are committed to continuously enhancing our CSR efforts. Our future goals include:1. Increasing our investment in renewable energy sources to reduce our carbon footprint.2. Expanding our employee training programs to promote professional development and inclusivity.3. Strengthening our partnerships with local communities to support economic growth and social development.4. Improving transparency in our reporting and communication to ensure accountability and build trust with our stakeholders. ConclusionOur CSR initiatives have been integral to our success as a responsible corporate citizen. We remain dedicated to creating sustainable value for our stakeholders, while addressing the social and environmental challenges we face. By embracing our economic, social, and environmental responsibilities, we are confident in contributing to a better world for future generations.。

企业社会责任国外文献探讨

企业社会责任国外文献探讨侧重对企业社会责任的国外文献进行汇整和梳理，明晰西方学界企业社会责任之研究现状，特别是行销领域研究的后果变量，为今后深入研究提供理论基础和文献依据，亦供后续研究者参考，并为企业广泛地实践社会责任，推行其商务和行销活动提供启示。

标签：企业社会责任；文献研讨；意涵；衡量；后果变量0 引言企业社会责任（Corporate Social Responsibility，CSR）思想诞生于20世纪初的美国。

Oliver Sheldon于1924年在著作《管理哲学》（The Philosophy of Management ）中最早将道德因素带入商业管理领域，认为社会与社区是管理最主要的责任。

Merrick（1932 ）进而指出，企业是社会体系的一环，应该追求整个社会机构的最大利益，因此需善尽社会责任。

Bowen（1953）最早界定企业社会责任的定义，20世纪50年代后，企业社会责任成为一个被关注的问题（Carroll，1999）。

Levitt （1958）担心重视社会责任的结果会减损企业获利。

尽管有Levitt 的警告，但企业社会责任的影响却越来越大。

学界对于企业社会责任的讨论从20世纪70年代快速增加，企业社会责任理论发展继而从提出概念、给予定义、界定范畴、建立架构到分析与应用。

在企业界，诸多跨国公司正广泛地实践企业社会责任，以推行其全球性商务活动。

超过90%全球财富500 强企业均明确公开倡议企业社会责任，且有一半以上公司发布年度企业社会责任报告，并指定高阶管理人员负责相关活动的推动（Luo& Bhattacharya，2009）。

可见，企业社会责任已成为备受学术界与企业界瞩目的焦点议题，如何透过企业社会责任活动使得企业和社会实现效益最大化，是值得探讨且不容忽视的课题。

本文尝试对国外学者对企业社会责任相关研究成果进行汇整和梳理，以明晰西方学界企业社会责任之研究现状，为今后的深入探讨提供理论基础和文献依据，亦供后续研究者参考。

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English: Corporate social responsibility (CSR) has become increasingly important in China as companies are facing more pressure to contribute positively to society and the environment. Many Chinese companies are now understanding the importance of CSR and are actively implementing various initiatives to give back to the community. This includes environmental sustainability efforts, philanthropic activities, labor welfare programs, and ethical business practices. By engaging in CSR, companies can enhance their reputation, build trust with stakeholders, and create long-term value for both the business and society. However, there are still challenges and opportunities for improvement in the area of CSR in China, such as the need for stronger government regulations, greater transparency in reporting, and more collaboration between companies and non-profit organizations. Overall, Chinese companies are making progress in their CSR efforts, but there is still room for growth and development in creating a more sustainable and socially responsible business environment.中文翻译: 企业社会责任（CSR）在中国变得日益重要，因为企业面临更多的压力要积极为社会和环境做出贡献。

企业社会责任的英语作文

企业社会责任的英语作文Corporate Social Responsibility (CSR) is becoming increasingly important in today's business world. It refers to a company's efforts to take responsibility for theimpact of its operations on society and the environment.There are several reasons why companies should engage in CSR. Firstly, it helps to build a positive reputation and enhance brand image. Consumers are becoming more socially conscious and are more likely to support companies that demonstrate a commitment to social and environmental issues. Secondly, CSR can help attract and retain top talent. Employees are more likely to be engaged and motivated when they feel that their company is making a positive impact on the world.Furthermore, engaging in CSR can also lead to cost savings and increased efficiency. For example, implementing energy-saving measures not only reduces a company's carbon footprint but also lowers utility bills. Additionally, companies that prioritize CSR are more likely to gain the trust and loyalty of their customers, leading to increased sales and long-term success.In conclusion, Corporate Social Responsibility is notonly beneficial for society and the environment, but alsofor the companies themselves. By taking responsibility for their impact and actively working to make a positive difference, companies can create a more sustainable and ethical business model that benefits everyone.企业社会责任在当今的商业世界中变得越来越重要。

企业有社会责任的英语作文

企业有社会责任的英语作文As a responsible company, we believe in giving back to the community. We regularly participate in charity events and donate to local organizations to support those in need.Our company is committed to protecting the environment. We have implemented sustainable practices in our operations, such as reducing waste and conserving energy. We also support environmental initiatives in our community to help create a cleaner and healthier planet for future generations.In addition to our environmental efforts, we prioritize the well-being of our employees. We provide a safe and inclusive work environment, offer competitive benefits, and promote work-life balance. Our employees are our most valuable asset, and we strive to ensure their happiness and success.We believe in ethical business practices andtransparency. We hold ourselves to high standards of integrity and honesty in all our dealings. We are committed to building trust with our customers, suppliers, and partners through open communication and fair business practices.As a socially responsible company, we are dedicated to making a positive impact on society. We support diversity and inclusion, promote education and skill development, and strive to be a good corporate citizen in all aspects of our business. We believe that by doing good, we can create a better world for everyone.。

企业社会责任的英语作文

企业社会责任的英语作文英文回答：Corporate social responsibility (CSR) is a concept that has gained increasing prominence in recent years. It refers to the idea that businesses should not only focus on making a profit but also on taking into account the social and environmental impact of their operations.There are a number of reasons why CSR is important. First, it can help businesses to improve their reputation and public image. Consumers are increasingly looking to buy products and services from companies that are seen as being socially responsible. Second, CSR can help businesses to attract and retain employees. Employees are more likely to be loyal to companies that they believe are making a positive contribution to society. Third, CSR can help businesses to reduce their risk of legal and regulatory problems. Governments are increasingly passing laws and regulations that require businesses to take into accounttheir social and environmental impact.There are a number of ways that businesses can implement CSR. Some common examples include:Reducing their environmental impact by using sustainable practices.Investing in social programs in the communities where they operate.Donating money to charitable causes.Promoting diversity and inclusion in their workforce.CSR is not without its critics. Some argue that it is simply a way for businesses to greenwash their image and that it does not lead to any real change. Others argue that CSR is too costly and that it can distract businesses from their core mission of making a profit.Despite these criticisms, CSR remains an importantconcept. It is a way for businesses to demonstrate their commitment to making a positive impact on society and the environment.中文回答：企业社会责任是一个近年来逐渐受到重视的概念。

【参考文档】企业社会责任参考文献-word范文模板 (12页)

本文部分内容来自网络整理，本司不为其真实性负责，如有异议或侵权请及时联系，本司将立即删除！== 本文为word格式，下载后可方便编辑和修改！ ==企业社会责任参考文献篇一：企业社会责任披露外文文献中文译文：企业社会责任披露决定因素：利益相关者理论的应用ROBIN W·罗伯茨会计学院，密苏里大学 - 哥伦比亚摘要：因缺乏对旨在解释企业社会责任活动模型足够的理论支持,乌尔曼（中国科学院管理评论，1985，540-577页）发展预测基于战略管理的利益相关者理论的企业社会活动的框架。

本研究实证检验利益相关者理论来解释一个具体的企业社会责任活动的能力- 社会责任披露。

结果支持这一应用程序，发现利益相关者的力量，战略态势和财务绩效与企业社会责任信息披露水平显著相关。

乌尔曼（1985）在企业社会责任领域审慎评估以前的研究，并得出结论在企业社会责任调查中存在几个不足之处是缺乏一个全面充分的社会责任理论解释为什么企业要致力于披露社会责任。

他认为，这种缺乏一个全面的理论使得许多研究的结果相互矛盾。

一个概念框架是由乌尔曼（1985）发展成为足以说明社会责任信息披露以及社会和经济绩效之间的相关关系。

这个框架是基于利益相关者的方法，在这对公司冲突的外部需求可能得到解决。

在社会责任方面的一些最近的研究已经认识到利益相关者影响企业的决策（如麦奎尔等人，1988）中的作用，但并没有试图明确地测试影响的利益相关者作为企业社会责任的活动水平的决定因素。

本研究的目的是通过操作性提出了利益相关者的框架和实证检验的一种类型的社会责任活动的整体企业战略的影响 - 社会责任披露。

通过预测企业社会责任信息披露与全面的理论框架的水平，并通过采用相关的，评估的第三方作为公司社会责任信息披露水平的措施对以前的研究改进。

在本文的其余部分安排如下。

接下来的两节讨论以前的研究在企业社会责任和利益相关者理论的区域。

此后，将考虑到乌尔曼的框架来分析社会责任披露模式旨在测试乌尔曼的框架，然后解释和样本描述。

社会责任文献

国外：Chen&Jaggi〔2000〕认为独立董事在董事会中所占比例越高，企业社会责任信息披露越全面。

Eng&Mark〔2003〕就上市公司公司治理与企业社会责任信息自愿披露之间关系，选取了家在新加坡交易所上市企业进展研究，结果说明上市公司外部独立董事比例是影响企业自愿披露程度重要因素，假设公司外部独立董事所占比例越高，公司自愿披露社会责任信息意愿越低。

Smith等〔2005〕认为，国有企业或国有控股企业更有压力去报告企业社会责任活动。

Nazli&Ghazal〔2007〕通过研究马来西亚上市企业得出如下结论：企业中国家持股比例与其社会责任信息披露水企业社会责任信息披露影响因素实证研究基于沪深两市制造业上市公司数据平成正比。

Delphine&Evans〔2021〕通过对瑞典上市企业研究说明，与家庭控股上市企业相比，由政府或机构控股上市企业能够更好履行社会责任。

Trotman等〔1981〕企业规模与企业社会责任信息披露存在正相关关系。

Cowen等〔1987〕以美国家企业年度报告作为研究对象，以企业社会责任信息在企业年报中所占页数作为衡量社会责任信息披露多寡，研究说明，企业规模、其所在行业以及社会责任委员会存在与否对企业社会责任信息披露都有显著影响，企业规模越大，其年报中所披露社会责任信息所占页数越多。

Patten〔1991〕通过对美国企业年报研究，指出企业规模显著影响企业社会责任信息披露水平。

Mills&Gardner〔1984〕在研究企业财务业绩对社会责任信息披露时，认为经营业绩好企业为了提高自身形象、表达企业责任感，更倾向于披露更多社会责任信息Roberts〔1992〕通过对影响企业社会责任信息披露因素分析，指出盈利能力强企业更倾向于参与社会责任活动，相应地就会披露更多社会责任信息。

Becchetti等〔2021〕通过研究发现，企业经营绩效越好，企业社会责任信息披露水平越高。

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企业社会责任的英语作文

【参考文档】企业社会责任参考文献-word范文模板 (12页)

社会责任文献

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