服装制造企业社会责任外文翻译文献
纺织服装国际贸易中英文对照外文翻译文献
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:Export Competitiveness of Indian Textile and Garment IndustryINTRODUCTIONThe international trade in textile and clothing sectors has been a egregious exception to the most favoured nation principle of GATT and, since the early 1960s, has been a case of managed trade through forced consensus. However, the WTO Agreement on Textile and Clothing (ATC) marked a significant turnaround. According to the ATC,beginning 1st January 1995, all textiles and clothing products that had been hitherto subjected to MFA-quota, are scheduled to be integrated into WTO over a period of ten years. “The dismantling of the quota regime represents both an opportunity as well as a threat. An opportunity because markets will no longer be restricted; a threat because markets will no longer be guaranteed by quotas, and even the domestic market will be open to competition”. From 1st January 2005, therefore, all textile and clothing products would be traded internationally withoutquota-restrictions. And this impending reality brings the issue of competitiveness to the fore for all firms in the textile and clothing sectors,including those in India. It is imperative to understand the true competitiveness of Indian textile and clothing firms in order to make an assessment of what lies ahead in 2005 and beyond.Owing to its significant contribution, the Indian textile and clothing industry occupies a unique place in the Indian economy. It contributes about 4% of GDP and 14% of industrial output. Second largest employer after agriculture, the industry provides direct employment to 35 million people including substantial segments of weaker sections of society. With a very low import-intensity of about 1.5% only, it is the largest net foreign exchange earner in India, earning almost 35% of foreign exchange. This is the only industry that is self-sufficient and complete in cotton value chain- producing everything from fibres to the highest value added finished product of garments. Its growth and vitality therefore has critical bearings on the Indian economy at large.What Is Competitiveness?Competitiveness is about productivity, which in turn is a function of factors related to cost of products, as well as those related to non-price factors such as delivery schedules, reliability of producers, and such intangible factors like image of the country/company and brand equity. Together, they define the competitive sinews of a product to compete under conditions of free market.However, in order to translate industry competitiveness into sales (greater export share in world market), another set of issues- in addition to productivity- need to be examined. These relate to market access conditions. Indeed, industry competitiveness of restrained exporters such as India was not much of an issue during the last almost four decades, ever since the Short Term Arrangement (STA) of 1961. And the reason lay not in price and non-price factors, but in the …managed‟ conditions under which global trade in textile and clothing products took place. In fact, it was precisely because of the price competitiveness of some Asian exporters in the 1950s and the 1960s that the “generally and solemnly agreed rules of post-war policy conduct-including the keystone of the system, the non-discrimination rules- were formally set aside for reasons regarded as pragmatic”. This system of managed trade, however, will come to an end on 31st December 2004.For the purpose of this study, industry has been defined as a group of firms manufacturing products that directly or indirectly competes with each other. It is implied that no nation can be competitive in manufacturing all goods and services. Hence, industry competitiveness of an entire nation is not quite meaningful. Instead, since it is the firms who compete in international markets, the entire framework of competitiveness would revolve around the study of the firm. “…industrial success was founded on behaviour of firms, not on the decisions of governments”. The list of products (industries) identified is in Appendix A.Objective & Scope Of The StudyThe objective of the project is to evaluate the export competitiveness of Indian textile and clothing sectors. Because Indian textile and clothing sector is predominantly cotton based, this study would focus mainly on the cotton textile and apparel, and look at the entire value chain from fibre to garment and retail distribution.With the aforementioned objective in mind, this study has first identified the products in Indian export basket which have shown a promising growth in value, or in unit value and have a considerable weight in the Indian export basket on the basis of recent performance of Indian exports of textile and clothing sectors in the US and EU markets.Research MethodologyIn order to evaluate the demand-side of Indian textile and clothing exports, the study has analysed the competitive performance of Indian exports of the …identified‟products in the US and EU markets. It has also been used to highlight the role of emerging trade policy environment- specifically, the role of discriminatoryrules of origin in Regional Trading Arrangements [RTAs], tariff peaks and environmental and labour standards- as market access issues relevant to textile and clothing exporting countries.To assess the supply-side factors of export competitiveness, a preliminary interview was conducted with a few exporters. The interview sought their views and opinions chiefly in respect of the supply-side bottlenecks that they are facing in India. The supply-side framework is based more on opinions than on data/ numbers. The inferences about the supply-side factors are therefore based on the opinions expressed by exporters of identified products.GLOBAL TRADE IN TEXTILE AND CLOTHING: INDIA’S C OMPETITIVE PERFORMANCEDuring the MFA period, the textile exporters from industrial countries and those from developing countries merely changed shares between themselves during the 24 years period. The share of industrial countries declined by almost as much (19.2%) as was the gain in the share of developing countries (18.8%). Clothing exporters.however, exhibit significant changes, with the share of top 13 exporters having declined by 13.8%. New entrants have come in as well as some old ones have been knocked out. Of these new entrants, most- if not all- are from developing countries, since the share of industrial countries has declined during the period, and that of developing countries has increased. The countries that are gaining share in clothing exports are the ones whose industries are integrated to one or the other advanced country through some policy-induced preferential arrangements. Mexico, Caribbean region, East European countries and Mediterranean countries are capturing much of the space vacated. There has been a much deeper globalisation in clothing than in textiles. Indeed, that has been one of the principal reasons for the developed countries agreeing to an eventual phase-out of MFA quota in the UR of negotiations.During the MFA period, (between 1973 to 1997, to be precise), while in textiles, there was an inexorable shift away from developed countries and to developing countries at large, in clothing the shift away from developed countries is increasinglybeing grabbed by …preferred‟ develo ping countries.Thus, in clothing, the non-preferred group of developing countries is fighting amongst themselves for a pie that is increasingly declining. One should expect a much higher level of intra-industry and intra-firm trade in clothing than in textiles. This is entirely compatible with the fact that it is the trade in clothing that is growing faster than that in textiles. And this trend is likely to deepen, as clothing retailers consolidate, and Outward Processing Trade (OPT) traffic increases. The opportunity clearly lies much more in clothing, though the caveat is that the exporting country would have to achieve the …preferred‟ status, and integrate its manufacturing with that of an importing country in order to continue exporting to the restricted markets. The pressure to export would intensify in the years to come since 80% of additional output during 1995-2005 is expected to be located in developing countries. On the other hand, only 50% of the additional fibre consumption would originate in developing countries.India’s Competitive Performance in the US1.Of the eight cotton apparels, India‟s market share (in 2000) in US import market exceeded 10% in cotton dresses (336), W&G woven shirts (341), and cotton skirts (342). Market share grew in 336 and 341.In 336, India exported higher quantity at reduced prices, while in 341, India moved up the value chain. But the US import market grew strongly in 341 and 342, and not as much in 336. However, in 341, the size of quota is close to the size of US home market, whereas in 336, about 43% of US home market would be opened only on 1st January 2005. Therefore, not much growth should be expected in 341 in terms of US market size. Besides, there are no current threats from …preferred‟ developing countries i n 341 yet. Hence this is one category where India should very clearly focus, since the competitor countries are essentially Asian. The one big threat, would be China. Currently, China exports at an appreciably higher uvr compared to India. The evidence from 1995-2000 indicate that China has upgraded its 341 faster than India has. If China continues on that path, India may not worry too much, since the gap between Indian and Chinese prices would be quite significant. But then, if India also upgrades its product, as it has donein 341, competitiveness based only on price will be extremely risky.2.In descending order of uvr, Indian exports of the chosen cotton apparels belong to between 40 and 50 percentile, among all supplier countries for a given MFA product category. Which means India operates in the low value segment in most cotton apparels in the US. However, it is interesting to note that there are three cotton apparels whose uvr have been between percentiles 55 and 60. They are knit shirts (cat 338) and trousers for M&B (cat 347) and for W&G (cat 348). Incidentally, US imports of these products is growing fastest among all cotton apparel categories. However, India has lost market share in all except 347 during 1995-2000. In 347, its unit prices have grown fastest among top ten suppliers. And almost 70% of US market remain to become quota-free only on 1st January 2005. India must build up its strength in this product category quickly to capture the huge market that would suddenly open in 2005. Quite apart from …preferred‟ group of developing countries, Pakistan is one country which has done exceedingly well in 347, and has been building its domestic manufacturing facilities very fast. But Pakistan is not yet as much of a threat since its unit value is considerably lower than India. China, however, is likely to emerge as a big threat to India in 347 since their uvr is closer to India‟s and they too are upgrading their product rapidly. Their market share declined due wholly to quota constraint. But they seem to be producing less numbers, and better quality of 347 for US export market. They would pose a big challenge to India.3.In cotton apparels, the competitor countries- aside from …preferred‟ developing countries- are Indonesia, Malaysia, Hong Kong, Philippines, Indonesia, Sri Lanka and Bangladesh. From among these, Bangladesh is the lowest cost supplier in almost all categories. In view of the threat from …preferred‟ developing countries, India must move away from competing only on the basis of price, since the share of this segment is any case declining with the …preferred‟ countries growing rapidly in this segment. And when India upgrades its value, it would have to contend with strong Asian competitors like Hong Kong, China and South Korea, whose performance has been constrained due to quota ceilings. But once the quotas are removed, India may find itself again losing in this upgraded market segment due to sheer size of these countries‟ exports. The important lesson for India therefore is that it must not onlyupgrade its values, but also begin to find ways of competing increasingly on non-price factors.译文:印度服装纺织行业的出口竞争力一、简介20世纪60年代初以来,纺织和服装部门的国际贸易一直是在关贸总协定和最惠国待遇原则之外的,一直都是通过强迫达成的共识。
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.。
服装专业文献资料翻译 译文
现代旗袍的改良1、改良的前提(1)为适应生活,必须要改良。
当前从业人口,在现代大都市中,日见增多。
由于科技的进步、市场的繁荣、人们的生活节奏日渐加快。
如今的生活和30年代的那种闲适平淡相比,要火爆、热烈得多。
读书、体育、运动、文艺、科研、劳动、旅游、访友、家务、工作等等。
人们要生活得质高、充实、紧张、愉快。
着装不可成为行动的障碍。
因此,注重适应性就显得更重要。
只有这样,才可以适应工作高效率、社会负担重的现实。
那么,职业服的畅销和普及,就是必然的了。
在中国是这样,在许多国家也是同样道理。
传统的淑女型旗袍,缺少这种适应性,因此它必需改良才能有前途。
(2)追求时尚,必需要改良。
当今着装观念的改变,也决定了旧装改革的必要性。
人们对衣妆的追新求变,是正常的生理、心理反映。
如同每个人吃同样上午的水果容易厌倦,每天吃同样一种饭菜,没有了食欲。
衣服不但要穿好,更要穿出时尚。
过时的衣服使人有陈旧感,现代人要求有新时代印记的时装,这也是正常的心态反映。
20世纪从二三十年代一步步走来,无线电收音机已被电视代替;高耸的楼群已代替了转瓦四合院;汽车司机代替了人力(黄包)车夫,人们着装也要求有时代感。
那么,旧式旗袍哪有不改之理呢。
(3)经济振兴,必然要改良。
近20年来,中国的国民经济处在上升阶段,人们的物质生活水平提高,反映在着装、住房和就读等诸多方面。
市场的繁荣,日趋满足生活所需,服装的高、中档价格,体现了消费者的购买水平。
生活的丰富充实,购置适应各种活动的服装,被列入议事日程之中。
对于晚礼服和婚礼服的选择即为明显一例,既要上档次,又要有新意,说明经济收入水平已经具备选择的条件。
国外归来者,见到近年来国内的显著变化,他们积极热情地呼吁:“振兴中式服装的时机到了”。
因此,改良旗袍,使之为现代人服务,已势在必行。
(4)适应新世纪,必然要改良。
高科技将成为21实际服装设计、生产、销售方面发展的强大动力。
未来服装对于人们生活需要来说,不仅是满足生理和安全、艺术塑造和舒适性的需要,而且要有个性化。
服装设计中英文对照外文翻译文献
服装设计中英文对照外文翻译文献(文档含英文原文和中文翻译)College men’s fashionA brief review of the literature on the social psychology of clothing reveals that young women are more frequently research participants than men . This may be because women far outnumber men in majoring in clothing design and apparel merchandising and thus are more easily accessible as research participants than men. Regardless of why clothing research includes more women as research participants, this focus on women has resulted in a dearth of research on young men. In support of this, Reilly and Rudd (2007) report that research has investigated men’s clothing preferences and habits to a lesser extent than women’s. men’s ideas about fashion and its importance in their lives have been overlooked. Despite the limited research on young men, consumer groups comprisedof college men are important to commercial marketers in terms of expenditure in men’s apparel and accessories. According to Statista, in 2012 the expenditure on men’s clothing goods in the United States was $22.2 billion. Men purchased footwear the most, followed by shirts and suits. Prior research has also shown that men’s interest in fashion is on the rise, leading to an increase in men’s apparel sales .Historically, women have been much more conscious about their appearance than men, but in recent times there appears to have been a change in this level of focus on appearance among men. Specifically, young men in Generation Y who have been socialized by mass media and marketing activities have become appearance conscious, which leads to apparel consumption (Kacen 2000; Patterson and Elliot 2002). Young men usually use dress to communicate their identities (Shete 2012), and their aspirations toward communicating this may influence their apparel consumption (Kang et al. 2011). Understanding the relationship between college-aged men’s identities and their clothing choices provides apparel marketers with useful information to develop effective strategies to produce and market clothes in accordance with the common values with which this group strives to identify.According to Hogg and Banister (2001), individuals can either have a positive reference point (i.e., desired end state) or a negative reference point (i.e., undesired end state) that they use to achieve their desiredidentities. So far, much research has been conducted on the positive aspects of consumers’ consumption choice. A lack of research into the negative aspects of consumption choice motivated us to question their impact on consumer behavior. Consumers’ avoidance behavior allows them to create further distance between themselves and their undesired identities (Hogg and Banister 2001), staying within the threshold of their desired identities. Thus, this research focuses on the clothing and style that college men avoid. An exploratory study was conducted on men attending a major midwestern university. On the basis of the results of the exploratory study, research interview questions for any further studies will be modified to address the research problem appropriately.The purpose of the exploratory study was to investigate what clothing college men prefer, what identities they achieve through their clothing, and what they want to avoid in their clothing choices. Our research questions were as follows: (1) Does college-aged men’s clothing reflect their identities and what do they want to express through their clothing choices? and (2) What undesired identities (related to aspects of an avoided self) do college-aged men avoid in their clothing choices? Literature reviewSocial identity theorySocial identity theory as conceptualized by Tajfel and Turner (1979) refers to perceived identity of the groups to which people belong(Tajfel 1982). Social identity theory posits that a person’s self-concept is based on his or her group membership. This theory consists of two dimensions: social identity and personal identity (Howard 2000;Tajfel 1982). Social identity reflects membership in various social groups (e.g., clubs, social class), and personal identity represents the unique attributes that differentiate one person from another (Howard 2000; Tajfel 1982). In complex social environments, young people can use their identification with in-groups (i.e., their own group) versus out-groups (i.e., other groups) (Ogilvie 1987) to align their appearance (i.e., the total and composite image created by clothing) with a desired social group and to differentiate themselves from the undesired, or avoidance, reference group (Banister and Hogg 2004). Thus, social identities provide status to young men and enhance their self-esteem.Research has used social identity theory to investigate the effects of men’s identities on the use of dress (i.e., all material objects added to body). For example, Kang et al. (2011) used social identity theory as a theoretical framework to investigate the relationship between young professional men’s perceptions of work identity and their use of dress. They found that the young men who felt incomplete in their work identity used dress as a symbol to construct their identities. Thus, in this study, we used social identity theory as a theoretical foundation to examine the relationship between college men’s identities and their clothing choices.Men’s identities with fashionAccording to Kratz and Reimer (1998), fashion is filled with meanings and symbols, through which people can visually communicate with one another in a rapid and direct manner. Fashion enables people to express their views about themselves and their identities through the use of clothing; it allows them to visually communicate who they are, who they want to be, what type of social group they want to belong to, and whom they do not want to be associated with the most (Shete 2012). Furthermore, Bennett (2005) states that fashion is one of the channels through which people can most readily give voice to their identities. Beyond words, people can convey themselves through dress and fashion, thus creating their social identity. Fashion’s essential role in providing people with means to build, shape, and communicate their identities is especially prominent in larger metropolitan cities where they “mingle with crowds of strangers and have only fleeting moments to impress them” (Bennett 2005, p 96).Men identify themselves through various ways. For example, some men may identify themselves through their body appearance, while others may show their identities by the way they dress; Hathcote and Kim (2008) note that men represent themselves through how they dress. Moreover, many men care about what they wear and how they wear it on a daily basis and also care about how others perceive them. As part of campussociety, college students also spend time on how they dress. Some male students prefer wearing sweatpants or baggy basketball shorts at school, while others prefer wearing polo shirts and casual pants. The way male college students choose their outfits for school represents their different personalities and identities. For example, some male students wear athletic clothing to show off their masculinity. This is consistent with Lunceford (2010, p. 66), who argues that “male students choose a specific article of clothing because of how it makes them feel or because it downplays what they consider to be unattractive aspects of their bodies while accentuating their best features.”Researchers have conducted studies related to the importance of clothing and fashion for identity creation and communication. For example, Piacentini and Mailer (2004) found that young people in the United Kingdom tended to use clothing to show similarity between themselves and the groups they wished to be identified with, and as a channel to establish potential friendships. Schofield and Schmidt (2005) examined the importance of clothes used in constructing and communicating gay men’s personal a nd group identities with a sample of Manchester-based respondents. They shaped individual gay identity through different levels (i.e., community level, neo-tribal level, and situational level) and found that gay identity emerged through clothing choices. In their study, gay identity is shared on a gay community level toexpress “gayness” to others; on a neo-tribal level to show “belonging” to a social gay cohort with shared experience and emotions; and on a situational level to make themselves blend in with wherever they are (Schofield and Schmidt 2005).As mentioned previously, young people in complex social environments can use their identification with in-groups versusout-groups (Ogilvie 1987) to align their appearance with a desired social group, and to differentiate themselves from the undesired, or avoidance, reference group (Banister and Hogg 2004). In their study of a sample of British consumers, Banister and Hogg (2004) found that many consumers wore safe clothing items (e.g., simple clothes, which would be interpreted positively) to avoid censure rather than risky items. If such fears of folly and negative attention are present in male consumers, certain commonalities among them can be identified. Eisler and Skidmore (1987) proposed that men’s gender-role expectations contributed to fears about lack of athleticism, emotional intimacy, intimacy with other men (or homophobia), and failure. If the feminine, unathletic, impotent man is representative of perceived undesirability among men, symbolic identifiers of those traits can be indicative of young men’s labeling of avoidance reference groups and the “avoided self.” Thus, men’s fashion conservatism (i.e., dressing in a masculine way according to social norms) could be partially attributed to the generalized fear of appearing“feminine” (Kimmel 1994).Aversion to alternative stylesThe aversion to alternative styles was accompanied by several rationales. One respondent said he avoided skinny jeans (often associated with “skater” and “emo” culture) simply “for comfort.” Another respondent avoided dark and alternative styles to “avoid negative stigmas” and possible associations with low intelli gence related to group think. However, the majority of the respondents who said they avoid alternative styles were unable to explain their aversion. Mentions of dislike of alternative clothing were often supplied first and with little hesitation, suggesting that this is a somewhat automatic and marked dislike for those respondents.One respondent said he avoids wearing black and looking gothic because his friends do not wear those styles, suggesting a fear of ostracism when wearing alternative clothing. In a similar vein, one respondent included that he “doesn’t want to lead people to believe he is dark.” A 23-year-old Caucasian respondent, when asked if he avoided any styles of clothing, said: “Gothic stuff for sure, dark clothing or Hot Topic stuff. I don’t want to be associated with them and I hate the people that wear that stuff, like spiked belts.” This type of sentiment occurred almost exclusively among Caucasian respondents from middle- andupper-middle-class backgrounds. The fear of social scrutiny andostracism, along with a general stigma regarding alternative andcounter-culture, appears to be the most common motivation for avoiding alternative styles.Aversion to gangster stylesGangster styles were mentioned often, and responses often indicated social and racial prejudices, in addition to the fear of social judgment. Many respondents associated “big” and “baggy” clothing with gangster style. Race emerged as a definite component of this aversion. All but one of the respondents who listed gangster style as an avoided style identified as Caucasian. One respondent directly indicted his aversion to wearing clothes “a black person would wear,” suggesting that affiliation with the African American culture would be undesirable. Other variants included an av ersion to “swag gear” and “thug style.” Another respondent even used a variant of a racial slur to express his avoidance ofgangster-inflected styles. The respondents supplied little additional justification for avoiding this style, and when asked to expound on their preference, three claimed that they were unable to provide further information.Aversion to gay stylesThree respondents expressed avoiding clothing that could be regarded as “gay.” The wearing of skinny jeans, jean shorts, V-neck shirts, or cardigans was perceived as indicative of homosexuality, according tothe interview data. The inclusion of these items of clothing specifically indicates an association of form-fitting clothing and low necklines with effeminacy and gay culture. Respondents expressed a desire to represent themselves accurately, and those who claimed to avoid gay-inflected clothing suggested that it was undesirable on the grounds that (1) they disliked gay culture, (2) they wanted to express their heterosexuality, and (3) they wanted to avoid speculation from others that they were homosexual. In this regard, homophobic sentiments, a desire for accurate self-representation, and a fear of social judgment all seemed to be components of these respondents’ desire to avoid clothing per ceived as being worn by gay men. Another respondent said that he refused to wear any clothing from the “women’s section,” and though this does not necessary relate to the avoidance of gay style, it does represent anoften-related fear of gender-role deviation. Thus, an avoided self and avoidance behavior were important factors in clothing choice, supporting earlier findings from Hogg and Banister’s (2001) study in which dislikes and distastes of college men were associated with negative symbolic consumption. This sentiment is demonstrated by another respondent’s notion that said, “you know that there are certain things that you don’t want to buy because you don’t want to project yourself in a negative way.” They proposed that a greater understanding of the impact of negative symbolic consumption on consumers product rejection couldhelp the development of companies marketing communication strategies.Cultural background and the avoided selfDemographics indicated different trends in responses among respondents. The four Chinese men who participated were largely unable to produce responses regarding avoided clothing and styles. One of these respondents said he only avoids clothing that is “too colorful or fashionable” because “it is not his style.” Another said he only avoids “hip-hop clothing” because it does not match his serious personality. The other two respondents said that there were no types of clothing or styles they avoided. These sentiments contrast greatly with the responses from American students, all but one of whom listed one or several types of avoided clothing and styles.Furthermore, the brief elaborations the Chinese students supplied regarding the reason they avoid clothing related to issues of personal identity, with no mention of social or cultural motivations for doing so. This indicates that the avoidance of styles due to fears of social castigation and negative group associations could hold as a phenomenon more prevalent in the United States than in China.The college-aged men in this study expressed a desire for clothing that is comfortable, gives them confidence, and meets the expectations of their surroundings. These men recognized that their clothing was onerepresentation of their identities. Thus, the results suggest that college men are driven largely by a desire for comfort and to meet normative expectations. These findings are supported by the supposition that “men dress for fit and comfort rather than for style”, made by Craik (1994) and confirmed by Bakewell et al. (2006). These attributes for college men’s clothing choice seem to be quite different from those for young women, who largely make their choices based on brand (fit, look, and style) (Taylor and Cosenza 2002). The driving force for college men’s clothing choice is seemingly functional rather than decorative (Kacen 2000), even if they have become more appearance-conscious. Overall, the positive connection between young men’s individual identities and their clothing choices parallels previous research on the relationship between young professional men’s perceptions of work identity and their dress choices (Kang et al. 2011), and on the link between young peopl e’s clothing choices and the identity of the groups to which they belong (Piacentini and Mailer 2004).A minority of respondents avoided certain types of clothing because they felt it was incongruent with their styles. Their aversion to clothing that appears to belong to alternative, gangster, or gay styles suggests that these men strived to avoid clothing that implied identities viewed as non-conformist, non-professional, and unusual. These men indicated that their clothing choices were perhaps motivated by a desire to fit in withothers. Their aversion to clothing styles that communicated incongruent identities implies that deviations from cultural, class, race, andgender-related norms were undesirable.翻译:大学男装时尚简要回顾服装社会心理学的文献显示,年轻女性比男性更多的成为研究参与者。
最新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—・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,什ie 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 indiscourse 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 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 什lat 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 — and business in no exception — operates in society via a 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 itderives 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 denionstrafing that society requires its services and that the groups benefiting from its rewards have society*s approval.HCarroll and Bucholtz offer a four part definition of corporate social responsibility, "The social responsibility of business encompasses the economic, legahethicaL and discretionary (philanthropic) expectadons that society has of organizations at a given point in time (2006, p.35).n 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 comparablereporting.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, 1995,200】)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 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 requirenients.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 AAI000 (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 states that the AA1000 standard44provides 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 A A1000 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 EMASJSO, 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 Hie 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 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 SA 1000 Stakeholder Engagement Standaid, provide evidence that corporations and their constituents recognize that corporate accountability is supported by effective stakeholder engagement. As reporting on CSRperformance 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.。
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 。
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。
纺织服装出口外文文献
纺织服装出口外文文献Textile and Apparel Export: An AnalysisIntroduction:The textile and apparel industry has always played a significant role in the global economy. The export of textile and apparel products has been a major contributor to the economic growth of many countries. This paper aims to explore the trends, challenges, and opportunities associated with textile and apparel exports.Trends in Textile and Apparel Exports:Over the years, textile and apparel exports have witnessed significant growth. Developing countries, particularly those in Asia, have emerged as key exporters in this sector. China, India, and Bangladesh have become major players in the global textile and apparel trade. These countries benefit from low labor costs, large-scale manufacturing capabilities, and an extensive supply chain network.Challenges Faced by the Textile and Apparel Industry: The textile and apparel industry faces several challenges that impact its export potential. One of the major challenges is the competition from low-costmanufacturing countries. As more countries enter the market, the competition intensifies, leading to price wars and reduced profit margins. Additionally, fluctuations in raw material prices and exchange rates pose challenges for exporters.Environmental and Sustainability Concerns:With the increasing focus on sustainability and environmental conservation, the textile and apparelindustry is facing pressure to adopt sustainable practices. Consumers are becoming more aware of the environmental impact of their clothing choices and are demanding eco-friendly products. Exporters need to invest in sustainable production methods, such as using organic and recycled materials, reducing water and energy consumption, and ensuring ethical labor practices.Opportunities and Strategies for Textile and Apparel Exports:Despite the challenges, there are several opportunities for textile and apparel exports. The growing demand for fashionable clothing, especially in emerging markets, presents significant opportunities for exporters. Additionally, the rise of e-commerce platforms has openednew avenues for selling textile and apparel products globally. Exporters can leverage these opportunities by adopting innovative marketing techniques and expanding their online presence.Furthermore, diversification of product offerings is crucial for sustained export growth. Exporters need to focus on producing high-quality, value-added products that cater to the specific needs and preferences of target markets. Collaborating with designers and investing in research and development can help exporters stay ahead of the competition.Conclusion:Textile and apparel exports continue to be a vital component of many countries' economies. While challenges such as competition, sustainability concerns, and fluctuating prices persist, opportunities for growth and expansion are also present. By adapting to changing market trends, investing in sustainable practices, and embracing innovative strategies, exporters can navigate through the complexities of the global textile and apparel trade and thrive in this highly competitive industry.。
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。
服装设计外文翻译文献
文献信息:文献标题:Proactive Fashion Design for Sustainable Consumption(可持续消费的具有前瞻性的服装设计)国外作者:Kirsi Niinimäki文献出处:《Nordic Textile Journal》,2012,1:60-69.字数统计:英文3104单词,17881字符;中文5737汉字外文文献:Proactive Fashion Design for Sustainable Consumption Abstract This article presents a study that investigates product satisfaction in the context of clothing. The paper furthermore presents suggestions on how this knowledge can be used to create proactive fashion design for sustainable consumption. One of the main challenges in today’s consumer society is how to design products that encourage consumers to engage in more environmentally responsible behaviour, sustainable consumption. This paper opens the discussion on how to change current unsustainable consumption behaviour related to clothing through a visionary, far-sighted design approach. Designers can create future-oriented sustainable designs that can transform consumption patterns towards more sustainable ones. Design for sustainability can thus be a redirective practice that aims for sustainable consumption, and the ways in which fashion design can be a proactive process with this aim will be described.Keywords: proactive design, sustainable design, sustainable consumption, emotional satisfaction, PSS.IntroductionProducts configure consumer needs and use patterns; hence, design can be said to be “practice-oriented”, creating certain everyday practices and consumption behaviour (Shove et al. 2007, 134–136). Current industrial design andmass-manufacturing systems stimulate consumerism and the production of disposable products (Walker 2007, 51). Fast changing trends lead to consumers’ unsustainable consumption behaviour. To create a new, sustainable balance between design, manufacturing and consumption, alternative ways to create products are required to drive more sustainable consumption behaviour. Therefore, designers should evaluate how each design decision affects a consumer’s consumption patterns. Understood in this way, sustainable design can be a redirective or a proactive practice that aims for sustainable practices in consumption (Fry 2009, 53).Higher production volumes and simultaneous growing consumption have caused an increase in material consumption (Throne-Holst et al. 2007). Ever-changing fashion trends, affordable product prices and low-quality products cause consumers to engage in unsustainable consumption behaviour, such as impulse purchases, overconsumption, short use time and premature disposal of products. The increase in the purchase of short-lifespan products results in a notable increase in waste. Currently, approximately 70 percent of disposed clothing and textiles end up in landfills, and in many Western countries clothing and textile waste is estimated to be the fastest growing waste stream (Fletcher 2008, 98). Consumers discard gaments not only because they are worn out but also because they actively seek novelty. Nevertheless, product durability and longterm use are prerequisites for sustainable consumption: i.e. extending the life span of products is essential when the goal is sustainable consumption (Cooper 2005). Importantly, however, consumers associate durability with high quality and not with environmental impact.Emotions lie at the centre of human life, and they influence most of our behaviours, motivations and thought processes (Desmet 2009, 379). Emotions also play a strong role in consumption. The interplay between wants, needs, values, attitudes and experiences is emotionally meaningful for a contemporary consumer. Clothing and fashion items belong to the category of self-expressive products, and with such products, consumption-related emotions are important to the consumer. As Richins (2009) argued, these consumption emotions are important elements in contemporary society and especially after the purchase event. The purchase situationbecomes a strong positive experience for a consumer, but it is very short term in nature and has no connection to the experience of deeper satisfaction or person–product attachment (ibid). Through a new purchase event, the consumer can again experience excitement, enjoyment, joy and pleasure, at least momentarily.From an environmental point of view, studying consumption patterns and the meanings of consumption is important when sustained positive emotions in person–product relationships are desired or solutions are sought to replace materialistic consumption with other positive emotional states. The design process should focus on sustainable consumer satisfaction with a product or with the person–product attachment process. Moreover, a new kind of product service system (PSS) should be developed that aims to prolong the enjoyable use time of the product. A PSS strategy can also offer the consumer new emotional experiences, which can postpone the disposal of the product; PSS thinking can thereby aim to avoid a new garment purchase, which is an opportunity to decrease materialistic consumption.Sustainable Satisfaction with ClothingIf current unsustainable consumption patterns are to be transformed into more sustainable ones, the ways in which design can offer sustainable satisfaction must be investigated. To gain a deeper understanding of the opportunities to deliver satisfaction by design and how the enjoyable use of garments can be extended, the satisfaction process must first be explained.According to Swan and Combs (1976), the performance of clothing can be separated into instrumental performance (physical properties) and expressive performance. Expressive performance is linked to a consumer’s psychological response to the garment, such as the experience of beauty. Instrumental requirements (e.g. quality expectations) must be satisfied first. Nevertheless, only fulfilling instrumental requirements will not result in satisfaction. Therefore clothing must also meet consumers’emotional needs if it is to deliver satisfaction (Swan and Combs 1976).Hence good intrinsic quality is optimal for ensuring consumer satisfaction and toguarantee the longevity of clothing. High quality means durable materials and high manufacturing quality. The ageing process of a pleasant, aesthetic garment requires not only maintaining high intrinsic quality but also the design of a more classical style and use of durable materials. Some textile materials look old after a short use time. The material might experience pilling or may look old after a few washes. Garments needing frequent washing may look old rather quickly; therefore, recognising materials that age in a more aesthetically pleasing manner is important. Studies have shown (Niinimäki 2010) that consumers experience e.g. wool and real leather to age in an aesthetically pleasant way. Consumers report that with high quality wool the ageing process does not show as obviously and in leather the ageing process is experienced as an attractive temporal dimension (ibid.).Consumers respect aesthetic attributes in the long-term use of clothing, and aesthetic attributes correspond to expressive performance in clothing satisfaction. Accordingly, expressive performance affects the psychological response to clothing. The aesthetic attributes that correlate to the longevity of clothing are good fit, personal cut, nice colours and comfortable materials,as well as a classic look (see Table 1). Garment tactility is important to the wearer and a pleasant tactile experience during the use situation is one attribute for enjoyable long-term use of clothing.Table I: Attributes that enable longevity in clothingNot only quality, functionality and aesthetics are important attributes; the values behind the product are also important to consumer satisfaction. Clothing choices must connect strongly with the wearer’s self-image, identity and values. Wang and Wallendorf (2006) have argued that consumers with high materialistic values seek novelty and evaluate their possessions more often than consumers with lower materialistic values. They also highlight that materialistic consumers have less appreciation for deeper person–product relationships that develop during longer use situations. Consumers’ materialistic values may also connect with social status-related elements in garments and possessions. Consumers with lower materialistic values may have greater appreciation for the personal meanings attributable to the product that emerge during long-term use (Wang & Wallendorf 2006). Consumers with high environmental and ethical interests place high importance on being able to find environmental value behind a product. These consumers respect credence quality attributes – local and ethical production, eco-materials and long garment life spans – and they want to see these attributes and environmental values in the products they purchase. The value aspect is most important and consumers’ value expectations should be fulfilled to create deep product satisfaction (Niinimäki 2011).Fashion Design for Sustainable SatisfactionHow can a designer offer sustainable satisfaction to the consumer and how can s/he propose a prolonged use time of the product to the consumer? Firstly identifying the attributes associated with satisfaction and including them in the design is the most important strategy. Secondly identifying the determinants that lead to dissatisfaction helps the designer to avoid these elements in design and concentrate on design forsustainable satisfaction. The previous section described the satisfaction elements in clothing:-good intrinsic quality;-good functionality;-aesthetics;-values in the product, in manufacturing or the company’s values.The easiest way to offer product satisfaction is to increase the product’s intrinsic quality and inform the consumer accordingly. However the clothing satisfaction process is complex and not easy for a designer to control. Table 2 presents the temporal dimensions in clothing satisfaction, combining those elements and attributes that enable satisfaction to emerge or even create person-product attachments in the field of clothing. These are the elements that a designer should try to embed in design if s/ he is aiming for proactive fashion, deep product satisfaction and extended use time of the products.Table 2: Elements of proactive sustainable fashion designThe following section presents several design approaches to deeper person-product satisfaction in the field of clothing. With these design strategies the designer can aim to achieve proactive and sustainable design.Fashion Design with Meaningful UniquenessProducts carry symbolic meaning, which consumers use to construct their own personality and identity. Consumers use products to express themselves and wantassociation with the characteristics, uniqueness or values symbolised by a product (Norman 2005). If products are easily personalised, the opportunity exists to connect the product more deeply with consumers’ identity construction and to create deeper product satisfaction and an emotional attachment through the person–product relationship (Chapman 2009). This opportunity enables the product to be more meaningful to the wearer, making possible an extension of the product’s lifetime.Design services are one opportunity to address consumer satisfaction by deeply connecting the design outcome with a consumer’s personal needs. By using digital technologies that enable individual design or measurements, meaningful uniqueness can be designed. Furthermore, unique design and “made-to-measure” services offer improved product satisfaction by meeting a consumer’s individual needs and preferences better than mass-manufactured garments. The company NOMO Jeans offers computer-assisted made-to-measure jeans by using a 3D scanner (Nomo Jeans). Jeans are made individually according to each customer’s measurements. The customer can also choose the cut, colour, effects and details of his/her jeans.An enterprise can also base its function only on consumer orders. The designer can create their own collections, produce a couple of sample collections and enable consumers to specify all orders and measurements on an individual basis. Garments can then be created based on each wearer’s measurements, thus enabling him/her to experience greater satisfaction. This design and manufacturing strategy may also help producers avoid the problem of overproduction. Small enterprises could offer their collections in small shops carrying a sample collection and obtain orders directly from consumers, allowing them to avoid extra production.Designer Anna Ruohonen creates long lasting and high quality fashion (Anna Ruohonen). She has created a timeless collection called Black Classic, where the designs are permanent but it is possible to order them in seasonal colours. Garments are manufactured only according to customer’s order and according to each customer’s individual measurements. This strategy helps to avoid overproduction. Moreover the good fit of the clothing helps ensure deeper garment satisfaction.Co-creationOne possibility for creating deeper person–product attachment is through a consumer’s own efforts during the design or realisation process. A sense of personal achievement is strongly connected to a positive sense of self (Norman 2005) and allows the product to begin to be more important to the wearer. The consumer’s own achievement through a “made by me” approach to design creates positive experiences through the sense of effort and the opportunity to realise her/his own creative skills. If the user builds the product herself/himself, s/he acquires a deeper knowledge of the product and, therefore, has the ability to repair the product (Papanek 1995). Kit-based design and halfway products give the consumer a more active role in the realisation process.One option for including the consumer in the design or manufacturing process is to offer her/him an opportunity to make decisions during the process. Consumers have shown an interest in taking part in the design or manufacturing process by using the Internet (Niinimäki 2011). If the design is based on a modular structure and the consumer is allowed to make her/his own choices – even from a limited selection – in creating a unique style, this process gives consumers new power and a more active role.Opening fashion field is one way to offer the consumer more active role. Lastwear is a company that offers ready-made garments, halfway clothing (kit-based) and patterns of their fashion designs (Lastwear clothing company). They also invest in quality and offer a guarantee on their garments, which is a good way to ensure product satisfaction.Giving consumers more power is also possible by offering environmentally-related options. Consumers may be allowed to select a manufacturing location and different materials – and be provided with corresponding prices – enabling them to express their values through their choices. For example, many consumers, especially those who consider themselves ethical consumers, would like to buy locally manufactured garments even if they are more expensive (Niinimäki 2011).Fulfilling Consumers’ Changing Needs Through PSSThe symbolic meanings of products are connected to psychological satisfaction through an emotional response. When the product no longer offers a positive emotional response because, for example, it falls out of fashion or the wearer becomes otherwise tired of it, the consumer experiences psychological obsolescence and easily replaces the product with a new one. Accordingly emotional and psychological obsolescence results in premature disposal of a product that may still be functional.Consumers’ needs and aesthetic preferences that change over time raise the question of how to avoid the psychological obsolescence of garments. The challenge in extending product lifetimes is to achieve continuing satisfaction with the product. The PSS approach allows the creation of new experiences with a product or changes to a product to enable it to better suit a consumer’s changing needs.Positive ways that a product’s lifetime can be extended include upgradability services, modification services and exchange stocks. These strategies can postpone garment disposal by keeping the consumer satisfied longer. Modification or redesign possibilities for quality garments allow for an extension of a product’s life span. Many websites already advise consumers on how to modify their old garments themselves and encourage consumers to extend the use of their garments. Many small and locally functioning repair and redesign studios also already exist, where the consumer can repair a damaged garment but can also order a redesigned garment made from old ones.A design based on a modular clothing structure also offers the possibility to create services to upgrade garments. This strategy offers the opportunity to update the appearance in a sustainable way (Fletcher & Grose 2012, 82). It is possible to play with the clothing elements to create unique combinations of colours or shapes to develop a new look. The consumer does not need to then buy a new garment; instead s/he can simply change some parts or elements in the garment to have the experience of newness.Garment exchange or renting services offer possibilities for consumers to makechanges to their clothing in more sustainable ways. New and interesting examples of clothing membership clubs exist. By paying a monthly membership fee, a consumer can select a certain number of garments to use, giving him or her the opportunity to change the appearance in a more sustainable way. This type of business strategy has emerged e.g. in the field of children’s clothing. Consumers can rent children’s outfits and when the child outgrows a size, the parent can obtain larger-size garments from the clothing club.ConclusionsThis study investigated product satisfaction in the context of clothing and this knowledge was used to understand and define proactive fashion design for sustainable consumption. It opened views into the process of consumer satisfaction. A main issue that arises when aiming to extend the life of garments is to increase their durability and intrinsic quality. Moreover, fulfilling consumers’other expectations regarding the garment’s aesthetic and functional attributes is important to ensure product satisfaction. Finally the issue of value is most important with regard to deep product satisfaction: values associated with the product, the manufacturing process and behind the companies have to meet the consumers’own value base so that the consumer feels completely satisfied with the product.By identifying the reasons for the short and long-term use of clothing, it is possible to find new ways to create sustainable designs that can result in a redirective practice directed towards sustainable consumption. Proactive fashion design for sustainable consumption takes these reasons into account, thus enabling clothing longevity. Satisfying consumers’expectations regarding quality, functionality, aesthetics and value is a key to extending the use time of a product. Moreover, the emotional side of consumption must be understood to provide more sustainable ways to ensure customer satisfaction.The PSS approach provides an opportunity to extend the enjoyable use of a product and thus avoid psychological obsolescence and a garment’s premature disposal. Stimulating a sense of meaningful uniqueness and achievement throughdesign services or “self-made”approaches is a promising route to enhancing consumer satisfaction. If a consumer is satisfied, then strengthening the emotional bond between the product and consumer is possible. In turn, this meaningful attachment is the best way to postpone a product’s disposal. When the product or its use is somehow special to the consumer, s/he will take good care of it to extend its enjoyable use time.The most promising sustainable design strategy is the combination of product design with service elements: PSS strategies are therefore a future path to proactive and sustainable design.中文译文:可持续消费的具有前瞻性的服装设计摘要本文从服装的角度对产品满意度进行了研究。
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.。
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Here is an English essay on the topic of corporate social responsibility in Chinese enterprises, with the content exceeding1,000 words as per your instructions. The essay is written entirely in English without any additional punctuation marks in the body.Chinese enterprises have been playing an increasingly important role in the global economy over the past few decades As the world's second-largest economy China's businesses have expanded their presence both domestically and internationally This rapid growth however has also brought about a heightened awareness of the need for these enterprises to take on greater social responsibility As China continues to develop its economy and integrate further into the global landscape the concept of corporate social responsibility or CSR has gained significant traction within the Chinese business communityAt the heart of CSR lies the fundamental belief that businesses have an obligation to consider the interests of the communities and environments in which they operate beyond simply maximizing profits This multifaceted approach encompasses a wide range of practices including environmental protection fair labor standardsphilanthropic initiatives and ethical governance Among Chinese enterprises there has been a growing recognition that CSR is not just a moral imperative but also a strategic necessity for long-term success and sustainabilityOne of the key drivers behind the rise of CSR in China has been the government's increasing emphasis on sustainable development and environmental protection Over the past two decades the Chinese government has implemented a series of policies and regulations aimed at promoting green growth and curbing the country's significant environmental challenges From stricter emissions standards to incentives for renewable energy adoption these measures have compelled Chinese enterprises to re-evaluate their operations and adopt more environmentally-friendly practicesMany leading Chinese companies have responded by integrating sustainability into their core business strategies For example tech giants such as Alibaba and Tencent have made significant investments in renewable energy and green data centers to reduce their carbon footprint Other companies in industries like manufacturing and construction have explored ways to minimize waste recycle materials and optimize energy efficiency in their production processes These efforts not only help mitigate environmental damage but also enhance a company's brand reputation and appeal to environmentally-conscious consumers bothdomestically and globallyIn addition to environmental stewardship Chinese enterprises have also placed greater emphasis on social responsibility particularly in the areas of labor rights and community engagement Many have implemented robust worker protection policies improved workplace safety standards and provided better benefits and training opportunities for their employees These initiatives not only boost employee morale and retention but also help Chinese companies attract top talent and meet evolving regulatory requirementsFurthermore Chinese enterprises have become increasingly active in supporting local communities through philanthropic programs and social impact initiatives Some have established charitable foundations to fund educational scholarships healthcare services or disaster relief efforts Others have leveraged their business expertise and resources to empower underserved populations by providing vocational training microcredit or entrepreneurship support These community-oriented initiatives not only demonstrate a company's commitment to social welfare but also help strengthen its social license to operate and cultivate goodwill among local stakeholdersAt the same time the growing prominence of CSR in China has also highlighted the importance of ethical governance and transparency within enterprises As public scrutiny of corporate behavior intensifiesChinese companies are under mounting pressure to uphold rigorous standards of integrity accountability and disclosure This has led many to implement robust anti-corruption measures enhance board oversight and improve disclosure of financial and non-financial performance metricsHowever the adoption of CSR practices within the Chinese business landscape has not been without its challenges While some leading enterprises have made significant strides in this area many smaller and medium-sized companies still lag behind due to resource constraints or a lack of awareness about the strategic benefits of CSR Additionally the enforcement of CSR-related regulations and standards remains uneven across different regions and industries further complicating the landscapeTo address these challenges Chinese policymakers have taken steps to strengthen the institutional framework for CSR by issuing guidance documents clarifying reporting requirements and establishing recognition programs to incentivize best practices Moreover industry associations and non-governmental organizations have emerged as important catalysts for knowledge sharing and capacity building among Chinese enterprises helping to disseminate CSR best practices and facilitate collaborative initiativesAs Chinese enterprises continue to expand their global footprint theimperative for responsible and sustainable business practices will only grow more acute Increasingly Chinese companies are recognizing that CSR is not just a moral obligation but a strategic imperative that can drive long-term value creation enhance competitiveness and strengthen stakeholder trust By embracing CSR as a core component of their business model Chinese enterprises can play a pivotal role in fostering a more equitable and sustainable future both at home and abroad。
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。
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。
纺织服装外文翻译文献
外文文献翻译完整版译文3200多字(含:英文原文及中文译文)文献出处:Kar F, Fan J, Y u W. Comparison of different test methods for the measurement of fabric or garment moisture transfer properties[J]. Measurement Science & Technology, 2007, 18(7):2033.英文原文Comparison of different test methods for the measurement of fabric orgarment moisture transfer propertiesF Kar, J Fan and W YuAbstractSeveral test methods exist for determining the water vapour permeability or resistance of textile fabrics or garments. The differences and interrelationships between these methods are not always clear, which presents a problem in comparing results from different test methods. This study is aimed at investigating the relationships between the test results from four typical test methods, including the moisture transmission test (Model CS-141), ASTM E96 cup method, sweating guarded hot plate method (ISO11092) and the sweating fabric manikin (Walter). For the range of air permeable knitted fabrics tested, it was found that good interrelationships exist between the results from the four types of testmethods, although some discrepancies exist between different tests due to differences in testing conditions. Test results from different moisture transfer test methods can therefore be convertible with due consideration. Keywords: fabric, water vapour transmission rate, clothing comfort, water vapour resistance1. IntroductionMoisture transfer properties of textile fabrics and garments are important to the thermal comfort of clothed persons. A number of test methods have been developed to evaluate the moisture transfer properties of textile fabrics and garments. However, since the techniques and testing conditions of these tests are very different, results from these tests are not directly comparable. It is therefore necessary to investigate the differences and interrelationships between the results from these different test methods.Dolhan compared two Canadian Standards (CAN2-4.2-M77 and CAN/CGSB-4.2 No. 49-M91) and the ASTM E96 test methods for measuring the water vapour transmission properties and found that the results of these tests were not directly comparable because of the differences in the water vapour pressure gradients driving the moisture transmission in the different test methods Gibson [8] conducted an extensive investigation on the relationship of the test results from the sweating guarded hot plate (ISO11092) and those from the ASTM E96Cup Method. In his work, permeable materials, hydrophobic and hydrophilic membrane laminates were tested and the results were standardized in the units of air resistance and water vapour transmission rate. It was found, except for the hydrophilic samples, there is a clear correlation between the results from the two tests. As the test condition in the guarded sweating hot plate tests resulted in much higher equilibrium water content in the hydrophilic polymer layer, which influences the polymer’s permeability, the water vapour transmission rate through the hydrophilic membrane is greater when tested using the sweating guarded hot plate. As pointed out by a number of previous researchers [7, 12], different relative humidity gradients present in the various test methods cause the intrinsic transport characteristics of hydrophilic polymers to change. For such fabrics, there tend to be poor correlations between different test methods that employ differing relative humidity gradients, since the resistance is a function of the water vapour concentration and temperature. Consequently, Lomax [11] pointed out the need for investigating the correlations of results from different test methods for different types of fabrics.Gretton et al [9] classified the fabric samples into four categories, including air permeable fabrics, microporous membrane laminated fabrics, hydrophilic membrane laminated/coated fabrics and hybrid coated/laminated fabrics, in investigating the correlation between the testresults of the sweating guarded hotplate (ISO 11092) and the evaporative dish method (BS 7209). They showed that there is a good correlation between the two test methods for all fabrics except for the hydrophilic coated and laminated fabrics that transmit water vapour without following the Fickian law of diffusion.Recently, Indushekar et al [10] compared the water vapour transmission rates measured by a modulated differential scanning calorimeter and those by the conventional dish technique as specified in BS7209 for a wide range of woven based fabrics used in cold weather protective clothing. The study showed that results from these two test methods differ widely due to the differences in the water vapour gradients which occurred in the two methods.With the development of novel techniques for the measurement of moisture transmission properties of fabrics and garments, it is necessary to further investigate the relationship between different test methods. The present study was therefore aimed at investigating the correlations between the moisture vapour resistances/transmission rates measured using the newly developed sweating fabric manikin (Walter) [4, 6], the moisture transmission test (Model CS-141) [1], the ASTM E96 testing method [2] and the sweating guarded hot plate method [5]. Since the correlations between the moisture vapour resistances/transmission rates tested using the different test methods are generally different for differentcategories of fabrics, the present investigation is focused on air permeable functional T-shirt type fabrics2. Methods2.1. SamplesFour interlock and four single jersey functional T-shirt fabrics were chosen from commercial sources for the experiment. The samples represent typical T-shirt fabrics in the market. The fabrics were sewn into long-sleeved T-shirts for the tests on the sweating fabric manikin (Walter) and the wearer trial experiments. Table 1 lists the characteristics of the fabrics used in this study.2.2 Experimental Measurement2.2.1 Moisture Transfer Test Method (Model CS-141)The instrument moisture transfer tester used in this test was developed by Ludlow. The company claims that this instrument can quickly and easily determine the water transfer rate of a fabric. This test is based on "gas permeability law". This rule refers to the mass transfer ratio and the ability of the fabric to block moisture penetration, the pressure difference between the upper and lower sides of the fabric, and the thickness of the fabric. Figure 1 shows the structure of the moisture transfer tester. Small enclosed water tanks The clips on both sides sandwich the fabric sample in the middle of its vertical direction. Underneath the fabric is distilled water, which is less than half the heightof the sink. Above is the air that has been dried with desiccant at the beginning of the test. The height of the air gap between the surface of the water in the tank and the lower surface of the material is 10 mm. The tank was placed in a chamber with a temperature of 20°C and a relative humidity of 65%. During the experiment, moisture was transferred from the wet side (below the fabric) through the fabric sample to the dry side (above the fabric) and the humidity sensor maintained the monitoring of humidity changes in the upper part of the tank. During the time when the humidity increased from 50% to 60%, the rise in relative humidity was recorded every 3 minutes. The ratio of gas per hour per m 2 of steam in terms of g can be calculated by taking the data into the equation below.T = (269 × 10−7)(Δ%RH × 60/t)(H)/(100 × 0.02252) (1)Where: Δ%RH—average of the relative humidity difference between the upper and lower halves; t—the time interval between two successful data reads (t=3min); H—water content per unit volume of the tank (H=45.74 gm-3).2.2.2. American Materials and Testing Association E96 vertical cup methodThis method is a very common method for testing the moisture transfer properties of fabrics. This method can be used to determine the rate of vapor-water transport in the vertical direction of the fabric under conditions of constant ambient humidity, constant humidity and a known。
纺织服装外文翻译文献
外文文献翻译完整版译文3200多字(含:英文原文及中文译文)文献出处:Kar F, Fan J, Y u W. Comparison of different test methods for the measurement of fabric or garment moisture transfer properties[J]. Measurement Science & Technology, 2007, 18(7):2033.英文原文Comparison of different test methods for the measurement of fabric orgarment moisture transfer propertiesF Kar, J Fan and W YuAbstractSeveral test methods exist for determining the water vapour permeability or resistance of textile fabrics or garments. The differences and interrelationships between these methods are not always clear, which presents a problem in comparing results from different test methods. This study is aimed at investigating the relationships between the test results from four typical test methods, including the moisture transmission test (Model CS-141), ASTM E96 cup method, sweating guarded hot plate method (ISO11092) and the sweating fabric manikin (Walter). For the range of air permeable knitted fabrics tested, it was found that good interrelationships exist between the results from the four types of testmethods, although some discrepancies exist between different tests due to differences in testing conditions. Test results from different moisture transfer test methods can therefore be convertible with due consideration. Keywords: fabric, water vapour transmission rate, clothing comfort, water vapour resistance1. IntroductionMoisture transfer properties of textile fabrics and garments are important to the thermal comfort of clothed persons. A number of test methods have been developed to evaluate the moisture transfer properties of textile fabrics and garments. However, since the techniques and testing conditions of these tests are very different, results from these tests are not directly comparable. It is therefore necessary to investigate the differences and interrelationships between the results from these different test methods.Dolhan compared two Canadian Standards (CAN2-4.2-M77 and CAN/CGSB-4.2 No. 49-M91) and the ASTM E96 test methods for measuring the water vapour transmission properties and found that the results of these tests were not directly comparable because of the differences in the water vapour pressure gradients driving the moisture transmission in the different test methods Gibson [8] conducted an extensive investigation on the relationship of the test results from the sweating guarded hot plate (ISO11092) and those from the ASTM E96Cup Method. In his work, permeable materials, hydrophobic and hydrophilic membrane laminates were tested and the results were standardized in the units of air resistance and water vapour transmission rate. It was found, except for the hydrophilic samples, there is a clear correlation between the results from the two tests. As the test condition in the guarded sweating hot plate tests resulted in much higher equilibrium water content in the hydrophilic polymer layer, which influences the polymer’s permeability, the water vapour transmission rate through the hydrophilic membrane is greater when tested using the sweating guarded hot plate. As pointed out by a number of previous researchers [7, 12], different relative humidity gradients present in the various test methods cause the intrinsic transport characteristics of hydrophilic polymers to change. For such fabrics, there tend to be poor correlations between different test methods that employ differing relative humidity gradients, since the resistance is a function of the water vapour concentration and temperature. Consequently, Lomax [11] pointed out the need for investigating the correlations of results from different test methods for different types of fabrics.Gretton et al [9] classified the fabric samples into four categories, including air permeable fabrics, microporous membrane laminated fabrics, hydrophilic membrane laminated/coated fabrics and hybrid coated/laminated fabrics, in investigating the correlation between the testresults of the sweating guarded hotplate (ISO 11092) and the evaporative dish method (BS 7209). They showed that there is a good correlation between the two test methods for all fabrics except for the hydrophilic coated and laminated fabrics that transmit water vapour without following the Fickian law of diffusion.Recently, Indushekar et al [10] compared the water vapour transmission rates measured by a modulated differential scanning calorimeter and those by the conventional dish technique as specified in BS7209 for a wide range of woven based fabrics used in cold weather protective clothing. The study showed that results from these two test methods differ widely due to the differences in the water vapour gradients which occurred in the two methods.With the development of novel techniques for the measurement of moisture transmission properties of fabrics and garments, it is necessary to further investigate the relationship between different test methods. The present study was therefore aimed at investigating the correlations between the moisture vapour resistances/transmission rates measured using the newly developed sweating fabric manikin (Walter) [4, 6], the moisture transmission test (Model CS-141) [1], the ASTM E96 testing method [2] and the sweating guarded hot plate method [5]. Since the correlations between the moisture vapour resistances/transmission rates tested using the different test methods are generally different for differentcategories of fabrics, the present investigation is focused on air permeable functional T-shirt type fabrics2. Methods2.1. SamplesFour interlock and four single jersey functional T-shirt fabrics were chosen from commercial sources for the experiment. The samples represent typical T-shirt fabrics in the market. The fabrics were sewn into long-sleeved T-shirts for the tests on the sweating fabric manikin (Walter) and the wearer trial experiments. Table 1 lists the characteristics of the fabrics used in this study.2.2 Experimental Measurement2.2.1 Moisture Transfer Test Method (Model CS-141)The instrument moisture transfer tester used in this test was developed by Ludlow. The company claims that this instrument can quickly and easily determine the water transfer rate of a fabric. This test is based on "gas permeability law". This rule refers to the mass transfer ratio and the ability of the fabric to block moisture penetration, the pressure difference between the upper and lower sides of the fabric, and the thickness of the fabric. Figure 1 shows the structure of the moisture transfer tester. Small enclosed water tanks The clips on both sides sandwich the fabric sample in the middle of its vertical direction. Underneath the fabric is distilled water, which is less than half the heightof the sink. Above is the air that has been dried with desiccant at the beginning of the test. The height of the air gap between the surface of the water in the tank and the lower surface of the material is 10 mm. The tank was placed in a chamber with a temperature of 20°C and a relative humidity of 65%. During the experiment, moisture was transferred from the wet side (below the fabric) through the fabric sample to the dry side (above the fabric) and the humidity sensor maintained the monitoring of humidity changes in the upper part of the tank. During the time when the humidity increased from 50% to 60%, the rise in relative humidity was recorded every 3 minutes. The ratio of gas per hour per m 2 of steam in terms of g can be calculated by taking the data into the equation below.T = (269 × 10−7)(Δ%RH × 60/t)(H)/(100 × 0.02252) (1)Where: Δ%RH—average of the relative humidity difference between the upper and lower halves; t—the time interval between two successful data reads (t=3min); H—water content per unit volume of the tank (H=45.74 gm-3).2.2.2. American Materials and Testing Association E96 vertical cup methodThis method is a very common method for testing the moisture transfer properties of fabrics. This method can be used to determine the rate of vapor-water transport in the vertical direction of the fabric under conditions of constant ambient humidity, constant humidity and a knownfabric area. Figure 2 shows the principle of this test method. A cup filled with distilled water covered by fabric samples was placed in an adjustable environment with a temperature of 20°C and a relative humidity of 65%. At the beginning of the experiment, 80 g of water was poured into the cup, which determined the distance from the lower surface of the fabric to the water surface to be 19 mm. The test lasted for five days, during which time the quality of each cup was recorded once a day. The vaporous water transfer rate (WVTR) per square meter per hour can be obtained by taking the data into the equation below.WVTR = G /tA (2)Where: G—the value of the change in the weight of the cup covered by the fabric; t—the duration of the change in the mass of the cup, measured in h; A—the area of the fabric sample tested in m 2 .2.2.3. New thermal resistance wet resistance instrument test methodThe new thermal resistance wet resistance instrument was developed by Fan et al. This instrument complies with the test requirements specified in ISO (International Organization for Standardization) 11092. Compared with the conventional heat resistance and moisture resistance instrument, it makes it possible to simultaneously perform simulation tests on heat loss due to moisture evaporation and moisture evaporation loss. In addition, the instrument can be operated at subzero temperatures. Figure 3 shows the construction and working principle of the instrument.As can be seen from the measurement of evaporative heat loss, the total moisture resistance of the fabric sample placed on the porous board, sandwiched between the artificial skin and the air layer can be obtained by taking the data into the following formula.Ea sa ss et H ) H -PA (P = R (3) where: R et - total moisture resistance; A - area covered by the fabric sample (A = 0.0444 m 2); P ss - human skin temperature (controlled Water vapour pressure is saturated at 35°C); P sa - Water vapor pressure is strong at ambient temperature; H a is relative humidity (%).In the experiment, five layers of fabric samples of the same variety were first laid on the instrument, and the value of Ret was read for the first time after stabilization. Then remove a layer of fabric. At this time, four layers of fabric remain on the instrument and read the Ret value. Push the class until all 5 layers of fabric are removed. Next, the obtained Ret value is plotted against the number of layers of the fabric when reading, and then adjusted using a linear regression principle to draw a line that approximates the original curve. The slope of this line is the moisture resistance of each fabric sample. size.2.2.4. Sweat Warmer Human Model (Walter) Test MethodWalter is the world's first sweating warm mannequin developed by Fan and his colleagues. Figure 4 shows a sweating warm manikin wearing a T-shirt during the test. This test was conducted in a constanttemperature and humidity laboratory at a room temperature of 20.0±5°C, a relative humidity of 65.0±2%, and a wind speed of 0.5±0.3ms -1.Eight fabric samples were sewn into garments of the same size. During the test, the pants worn by the mannequin on the lower body remained consistent. The total moisture resistance can be calculated by the following equation after calculation.3. Results and analysisThe results of the four types of tests are listed in table. The moisture transmission rates measured by the moisture transmission test and the ASTM E96 cup method, expressed in units of gram per hour per square metre, are also converted to the moisture vapour resistance expressed in units so as to be comparable to the moisture vapour resistances measured by the sweating hot plate and the sweating fabric manikin.The result is a reduction of total moisture vapour resistance and thus an increase in moisture transmission rate. Since the moisture transmission test only lasts for 1 to 2 h, the effect of condensation is, on the other hand, not significant. For sample 8, the deviation from the trend line may be caused by the fact that it is relatively thick and therefore can absorb more moisture during the ASTM E96 cup method. The moisture absorption results in the swelling of cotton fibres and hence the reduction of the measured moisture transmission rate.4 ConclusionIn this study, four instruments were used to determine the vapor transmission rate or wet resistance of functional breathable t-shirt sports fabrics/clothing. From this study, it can be seen that for a typical functional T-shirt fabric, there are four kinds of test methods, namely “wet transfer test method (model CS-141)”, “ASTME96 vertical cup method”, and “new thermal resistance wet There is a close relationship between the resistance instrument test method and the "Walter test method". The results obtained from any of the test methods in this study can be compared by using the correlation trend curve and the results obtained by another method. Some errors in the correlation curve can be explained by differences in the types of materials and testing conditions.中文译文织物或服装湿传递性能的不同测试方法比较作者:F Kar, J Fan and W Yu摘要现有几种测定织物/服装汽态水渗透或湿阻的方法,这些方法相互之间的区别与联系并没有得到明确提出, 这引出了一个新的命题, 即通过对比不同测定方法的结果,找出它们之间的区别与联系。
企业的社会责任外文文献翻译[1]知识讲解
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。
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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。