为了适应公司新战略的发展，保障停车场安保新项目的正常、顺利开展，特制定安保从业人员的业务技能及个人素质的培训计划美国社会责任报告本科毕业论文外文翻译外文题目TheSupplyofCorporateSocialResponsibilityDisclosureAmongFirms外文出处JournalofBusinessEthicsXX：P497-527外文作者LoriHolder-WebbJeffreyNathDavidWood原文：TheSupplyofCorporateSocialResponsibilityDisclosureAmongFirmsIntroductionCorporatesocialresponsibilityCSRactivityisanareaofintenseandincreasinginterestbothonthepracticeandacademicfronts.Investorinterestinrmsthatengageintheseactivitieshasgrowndramatically.Between1995andXXinvestmentsofprofessionallymanagedassetsgrewfrom7trilliontotrillionwhiletheshareoftheseassetsinvestedinsociallyresponsibleinvestmentsgrewfrom639billiontrillionSocialInvestmentForumSIFthesametimelargeinstitutionalinvestorsandmultistakeholdergroupsincludingtheUNPrinciplesforResponsibleInvestmentprojecttheGlobalReportingInitiativeGRIXXandtheCERESacoalitionofinvestorsandpublicinterestgroupshavefocusedattentiononthematerialityofsocialandenvironmentalinformationtoequityanalysis.ThemagnitudeandgrowthofsociallyresponsibleinvestingSRIassetshasdrivenanequallydramaticgrowthintheneedforinformation.TheobjectiveofthisstudyistodocumentthedisclosurepatternsofCSRbyrms.InvestorsarenottheonlyinterestedpartiesCSRactivityprovidesanincreasingfocusofproductdevelopmentandmarketingpractitioners.ResearchdemonstratesthatcertaintypesofCSRactivityproducevalueforrmsintermsofbrandloyaltyandmarketingadvantagesBrownandDacin1997SenandBhattacharyaXX.AsHandlemanandArnold1999p.36noteinanycommunityitiscommontondretailersdonatingtolocalcharitiessponsoringlittleleaguesportsteamsandproudlydisplayingthenationalag.Theseactionsdemonstratetheretailersadherencetounwrittenbutpowerfulnormativerulesofacceptablesocialconductsuchasbecominginvolvedwiththecommunityandpromotingnationalpride.WhilethequestionofwhatexactlymotivatesrmstoengageinCSRpracticesisamatterforongoingresearchitisclearfromthegrowthinbothSRIassetsandcustomermarketsforsociallyresponsiblegoodsthatthereisaneedforinformationonthesepractices.ThehistoricalemphasisoftraditionalnancialinformationdoesnotanswertheneedsofthesepartieswhorequireinformationnotonlyaboutfutureearningsbutalsoaboutthermssocialandenvironmentalresponsibilityandinteractionswiththeenvironmentandhomecommunitiesAdamsXXAndersonetal.XX.Theconcernwithnon-nancialfactorsaswellaswithequityreturnsresultsinademandforgreateraccountabilityfrommanagers.AccordingtotheSIFp.5issuesnowoccupyingmainstreamconsciousnesscorporategovernancetransparencyaccountabilityandgreaterdisclosurehavelongbeencentraltothepracticeofsocialinvesting.MostoftheworkinthisareaisdirectedatexaminingdisclosuresfromEuropeanandAustralianrmsandnearlyallmulti-nationalstudiesindicateinternationaldifferencesindisclosurebehavior.InNorthAmericaCormierandMagnan1999proposedacost/benetapproachtoenvironmentaldisclosures.Thecostsarethecoststhatotherpartiesotherthanshareholderswillusetheinformationandthebenetsarethereductionininformationasymmetrybetweenmanagersandshareholders.CormierandMagnan1999testedthisonasampleofCanadianrmsandfoundthatvariablessuchasarmsrelianceoncapitalmarketsandthetradingvolumeforitsstockwereassociatedwithincreasedenvironmentaldisclosure.TheyalsoconcludethatenvironmentaldisclosuresareincreasingovertimeandthattheincreaseddisclosureinCanadacouldbeafunctionofthelesslitigiousreportingenvironmentfoundinCanadaasopposedtotheUnitedStates.AlnajjarXXexaminedthe1990socialresponsibilitydisclosuresofFortune500companies.Hefoundthatsizeandprotabilityaffectedthequalityandquantityofdisclosure.Sincetherehavebeenanumberofchangesinthedisclosureenvironmentsince1990whenthedatawascollectedfortheAlnajjarXXstudyandsincetheCormierandMagnan1999lookedatCanadianrmsitisnotclearhowcorporationsintheXXshaverespondedtotheseincreaseddemandsforCSRinformation.FurthermorepriorresearchevaluatingthecontentofCSRdisclosureshasfocusedprimarilyonasinglereportingformatgenerallytheannualreportmorerecentlythecorporateetal.1995hassuggestedthattheuseofasingleformatforanalysispurposesmaybesignicantlylimitingtheunderstandingthatcanbederivedaboutCSRdisclosurebehavior.WethereforeextendthisliteraturebyexploringtheentireidentiablebodyofpublicdisclosuresmadebythesamplermsduringXX.AmajorcontributionofourpaperisthedevelopmentofameanstoassessdirectlytheemphasisthatmanagementplacesondisseminatingagiventypeofinformationpriorresearchhaslargelyrelieduponfrequencyofdisclosurealoneasaproxyforthispaperweevaluatethestateofreportingofsocialandenvironmentalresponsibilityoftenknownascorporatesocialresponsibilityorCSRreportingamongasampleofrmstodeterminewhattypesofinformationarebeingprovidedandthroughwhatmeansoftransmission.Weperformacontentanalysisonthedisclosuresmadebyasize-andindustry-stratiedsampleof50publiclyrmsduringXX.ResultssuggestthatcompaniesdiscloseawidevarietyofCSRinformationthroughmandatedandvoluntarymedia.Consistentwithpriorresearchwendsize-andindustry-drivendifferencesindisclosurebehavior.Ourresultssuggestdifferencesinthepatternan