企業(yè)環(huán)境信息披露管理理念與現(xiàn)實的比較【外文翻譯】

1、外文翻譯原文：CpateEnvironmentalDisclosure:ContrastingManagement’sPerceptionswithRealityABSTRACT:Thispaper’spurposeistoassesshowmanagement’sperceptionsregardingcertainaspectsofenvironmentalreptingrelatetothefirm’sactualreptings

2、trategy.Towardthatendweproposeamodelwhereafirm’senvironmentaldisclosureisconditionaluponexecutiveassessmentsofcpateconcerns.ThestudyreliesonasurveythatwassenttoenvironmentalmanagementexecutivesfromEuropeanNthAmericanmult

3、inationalfirmsenquiringaboutthedeterminantsofcpateenvironmentaldisclosure.Responsesfromtheseexecutiveswerethencontrastedwiththeirfirms’actualenvironmentalreptingpracticeswhichwasmeasuredusingacomprehensivemulticriteriagr

4、id.Resultsshowthatthereisarelationshipbetweenenvironmentalmanagers’attitudestowardvariousstakeholdergroupshowthosemanagersrespondtothestakeholdersviathedecisiontodisclosetheactualdisclosuresmade.Ourmodelprovidesaperspect

5、iveastohowafirmrespondstothenumerousstakeholderstowhomitmustbeaccountable.Thisaccountabilityinturnrelatestohowthecompanycommunicatesitsactionstosocietyindertoachievemaintainitssociallegitimacy.KEYWDS:environmentaldisclos

6、urelegitimacytheymediaexposurestakeholderthey1、IntroductionInthispaperweexaminehowenvironmentalmanagersperceivethevalueofvariousenvironmentalstakeholdershowthoseperceptionsrelatetofirms’environmentalrepting.Ourstudyismot

7、ivatedbyviewsthatthestakeholderproblemshouldbeinvestigatedfromaperspectivethatexaminestheinterconnectednessofactionsreactions：confmtoprevailingdefinitionsoflegitimacy.Secondtheganizationcanattemptthroughcommunicationtoal

8、terthedefinitionofsociallegitimacysothatitconfmstotheganization’spresentpracticesoutputvalues.Finallytheganizationcanattemptagainthroughcommunicationtobecomeidentifiedwithsymbolsvaluesinstitutionswhichhaveastrongbaseofso

9、ciallegitimacy(1975pp.126–127).IntwoofDowlingPfeffer’sthreecategiescommunicationplaysaninstrumentalrole.Aprimarysourceofganizationalcommunicationtakesthefmofinfmationsuppliedtosocietyviaannualenvironmentalrepts.Legitimac

10、yprovidesageneralframewkinwhichtoexaminehowafirmrespondstoitsenvironmentsociety.Howeverwithinthatsocietytherearemanygroupingsofindividuals.Commonlythesegroupshavecometobeidentifiedas“stakeholders.”Astakeholderasdefinedby

11、Freeman(1984)“isanygroupindividualwhocanaffectisaffectedbytheachievementoftheganization’sobjectives”(p.46).UsingBoulding’s1978argumentHusted(1998p.647)notesthattosurviveinstitutionsganizationsmust“taketheirlegitimacyseri

12、ously”thatstakeholdermanagementmakesasomewhatvaguenotionconcrete.Itisthecouplingoflegitimacythey(amacroframewk)withstakeholderthey(amicroframewk)thathelpstoexplainafirm’sspecificactions.Ourmodelisbuiltonthesetwotheies.3、

13、BackgroundliteratureInthissectionweoutlinerelevantresearchinthreeareasprovideasummaryofhowthisresearchrelatestoourmodel.3.1legitimacyLegitimacytheyfmsthebasisfseveralstudiesthathaveexaminedsocialresponsibilityenvironment