外文翻译 -- 国际跨国公司的环境报告:网站披露基础上的内容分析外文翻译 -- 国际跨国公司的环境报告 : 网站披露基础上的内容分析本科毕业论文设计外 文 翻 译外文题目 Environmental Reporting of Global Corporations A Content Analysis based on Website Disclosures 外文出处 Joumal of Business Ethics200772 4 307-321 外文作者 Anita Jose Shang-Mei lee 原文Environmental Reporting of Global Corporations a Content Analysis based on Website Disclosures Introduction Over the years societal expectations of corporate performance have changed considerably At the heart of this change is the call for greater environmental sustainability Different stakeholder groups especially the regulatory and corporate watchdog groups are putting great pressure on corporations to become more environmentally responsible There has been an increase in the number of countries that have passed regulations requiring some sort of public disclosure of corporate environmental information Examples of such countries include Japan Denmark New Zealand and The Netherlands Kolk 2003 As environmental sustainability became an important concern for organizations and environmental disclosure became a stakeholder requirement organizations tried to institutionalize environmental concerns through policies procedures and systems Jones et al 1998 Russo and Fouts 1997 The corporate environmental movement is comprised of two distinct stages characterized by different driving forces During the early stage the movement was driven by the compliance-based paradigm in which legal and regulatory considerations were the primary driving forces behind corporate environmental responses Li 2001 Rosen 2001 This phase was characterized by law-obedience behavior driven by command and control or regulatory regime-based con...