企業(yè)社會責(zé)任的全球?qū)嵺`外文翻譯（節(jié)選）

1、<p>　　1200單詞，7500英文字符，2140漢字</p><p><b>　　外文翻譯</b></p><p><b>　　原文</b></p><p>　　Global Practices of CSR in Context </p><p

2、>　　Material Source: Samuel O.Idowu,Walter Leal Filho. Global Practices of CSR in Context[M]. German:WMX Design GmbH,Heidelberg,2009. Author: Samuel O. Idowu, Walter Leal Filho</p><p>　　Cha

3、pter 1 </p><p>　　The United kingdom of Great Britain and Northern Ireland</p><p>　　The notion that British corporate entities should behave responsibly can be traced back several centuries.It w

4、as the Portuguese that started the slaving of Africans in 1440 Rawley and Behrendt(2005);by 1562 England had joined in the socially irresponsible trade through Sir John Hawkins(Du Bois 1896).By the 1760s,slavery and the

5、treatment of African slaves had become a social issue in Great Britain.By the late 1780s,Sir William Wilberforce and two of his other parliamentary colleagues, Thomas Cla</p><p><b>　　Chapter 2</b>

6、;</p><p><b>　　France </b></p><p>　　By the middle of the first decade of the twenty-first century ,almost 400 French Companies had joined United Nations Global Compact,almost a fifth

7、of all participating companies at that time .Since the 2001econnomic reform of public pocurement contracts,strengthened in 2004,sustainable development criteria have been incorporated into tenders and this has somewhat m

8、odified publicprivate ralations in terms of adopting corporate social responsibility(CRS).Lastly,there are almost a dozen significant</p><p><b>　　Chapter3</b></p><p>　　Russia: corpor

9、ate social disclosures</p><p>　　Corporate social disclosures(CSD) involve external reporting of social, ethical and environment information by the companies .A recent definition of social accounting and repo

10、rting is given below which emphasises the importance of stakeholder accountability as the principal objective of social accounting:“The preparation and publication of an account is about an organisation’s social, environ

11、mental, employee, community, customer and other stakeholder interactions and activities and , where possi</p><p>　　During the 1980s and early 1990s companies mainly disclosed social and environmental informa

12、tion via their annual reports, However, in recent times companies are increasingly disclosing social and environmental information via separate stand alone reports and websites while the trend of reporting (via annual re

13、ports) continues. The phenomenon of increased social and environmental disclosures (via separate reports and website) is not unexpected given the pressure brought to bear on the companies </p><p>　　The conte

14、nt analysis of social and environmental disclosures made within annual reports has held a long tradition within the CSD literature(Owen 2004), However, prior CSD studies mainly concentrated on Western Developed countries

15、. There are only few studies available from the context of developing countries and none, as far as we know ,on Russia .The purpose of this chapter is to fill that gap in the literature. The main objective here is to exa

16、mine the extent of CSD in Russia .This objective wi</p><p>　　Russia is one of the BRICs (Brazil, Russia, India and China) countries which are likely to become a major economic power alongside United States o

17、f America by 2050(Wilson and Purushothaman 2003).With this massive predicted economic growth in Russia of corporate social responsibility and its reporting are becoming very important .Currently there is a shortage of pu

18、blished academic materials on Russian CSD</p><p><b>　　Chapter 4</b></p><p>　　Egypt :Social Responsibility Disclosure Practices </p><p>　　The growth in global awareness o

19、f corporate social responsibility has increased substantially. Consequently, the academic interest in voluntary disclosures of social responsibility information in corporate annual reports has been raised to a large exte

20、nt. In other words, there has been a rise in empirical studies on reporting practices in recent years, which provide insights into the number of companies disclosing such information, the subject matter included in these

21、 disclosures, the trend in o</p><p>　　However, much of the literature to date has focused on the experience of companies in the industrialized developed countries, mostly of Europe, the USA, Australia and Ne

22、w Zealand. No study has examined the corporate social disclosure practices in the Egyptian context. Within Egypt there are no requirements, legislative or professional requirements, for firms to disclosure social initiat

23、ives undertaken. Yet, in a developing country like Egypt, which has been experiencing great political reforms a</p><p>　　During my period of study as a PHD candidate in corporate environmental disclosures, I

24、 considered applying my research in the Egyptian context by contacting some Egyptian companies to obtain their most recent annual reports in order to look for corporate social and environmental disclosures. It was very d

25、ifficult to obtain copies of these reports at that time. However, I was able to obtain four annual reports, but, unfortunately, there was no such disclosure, the Egyptian companies only provided</p><p>　　Non

26、etheless, during the past few years there has been a growing public and media awareness of the role of corporations in the Egyptian society. For example, a new ministry of State for Egyptian Environmental Affairs has bee

27、n established and has focused, in close collaboration with the national and international development partners, on defining environmental policies, setting priorities and implementing initiatives within a context of sust

28、ainable development.</p><p>　　Therefore, after more than 6 years from my first attempt, I thought it was a good idea, to re-examine what major Egyptian companies are doing in terms of caring about the commun

29、ity as an important stakeholder in their corporate social reporting via exploring the social responsibility self-disclosure practices of major Egyptian companies in their annual reports and or Websites. The remainder of

30、this paper is organized as follows.</p><p><b>　　Chapter5</b></p><p>　　The issue of CSR is a topical one in every country around the world today ,not because CSR is a soft issue bue b

31、ecause it is an issue that touches different aspects which are important and of concern to us all .A transnational organization for example ;may be faced with differing aspects of CRS in different countries of operation.

32、what falls under the umberlla of CRS in one country may perhaps be of little or no significance in another.Issues such as poverty ,inability to service and repay intern</p><p><b>　　譯文</b></p&g

33、t;<p>　　企業(yè)社會責(zé)任的全球?qū)嵺`</p><p>　　資料來源:Samuel O.Idowu,Walter Leal Filho.企業(yè)社會責(zé)任的全球?qū)嵺`[M].German:WMX Design GmbH,Heidelberg,2009 . </p><p>　　作者：Samue O.Idowu,Walter Leal Filho</p

34、><p><b>　　第一章</b></p><p>　　英國大不列顛及北愛爾蘭</p><p>　　英國實體企業(yè)遵循這個理念可以追溯到幾個世紀(jì)前。在1440年，非洲人成為葡萄牙人的奴隸。通過約翰.霍金斯，英國在1562年開始參加社會不負(fù)責(zé)任貿(mào)易。直至18世紀(jì)60年代，奴隸制度和對非洲人的奴隸化對待在英國已成為一個很嚴(yán)重的問題。18世紀(jì)80年代末期

35、，威廉.威爾博福斯先生和其他兩位議會成員托馬斯.克拉克森先生以及夏普.格倫維爾組織成立了“社會活動家小組”-他們被稱作“廢除奴隸主義者”。這個備受輿論壓力的團(tuán)體和平的倡導(dǎo)廢除奴隸貿(mào)易制度長達(dá)35年之久。</p><p><b>　　第二章</b></p><p><b>　　法國</b></p><p>　　在21世紀(jì)最初

36、十年，近400個法國公司簽署聯(lián)合國全球契約，在這些簽署公司中，占當(dāng)時所有參加公司的五分之一。自2001年，公共合同采購的改革以及可持續(xù)發(fā)展指標(biāo)納入招標(biāo)。履行企業(yè)社會責(zé)任時，上述兩點改善了公眾與私人的利益關(guān)系。近期，法國出臺了12條法律文本應(yīng)用于企業(yè)社會責(zé)任的改善。最近，自2007年5月的總統(tǒng)選舉之后，新政府任命高級別部長，比首相低一個級別，這是一次政府機(jī)構(gòu)的重要發(fā)展。具有以下特殊責(zé)任：管理生態(tài)，可持續(xù)發(fā)展及計劃。社會高度參與到企業(yè)社會責(zé)

37、任事業(yè)中，當(dāng)?shù)亟M織和當(dāng)?shù)卣姆e極行動和大量的法律框架來支持這個事業(yè)，這些確實表明法國已較完善地建立了一個履行企業(yè)社會責(zé)任制度。盡管一些研究表明，這個概念本質(zhì)上與美國盎格魯人的傳統(tǒng)聯(lián)系更為緊密。希望通過本章中對法國當(dāng)前形勢的一些具體特點的描述和強(qiáng)調(diào)企業(yè)和組織的實踐，讓人們了解法國現(xiàn)在實行企業(yè)社會責(zé)任的現(xiàn)狀。</p><p><b>　　第三章</b></p><p>

38、　　俄羅斯：企業(yè)社會披露</p><p>　　企業(yè)社會披露包括社會外界報道，和企業(yè)的道德，環(huán)境信息。近期給予社會會計和報告的定義強(qiáng)調(diào)社會會計的更加關(guān)注利益相關(guān)者是否有的賬戶管理能力。賬戶的準(zhǔn)備和批準(zhǔn)是一個組織的社會效益，環(huán)境效益，雇員，社區(qū)，客戶以及其他利益相關(guān)者的相互活動的基礎(chǔ)，也有可能是參與后產(chǎn)生的結(jié)果。社會賬戶可能包括財務(wù)信息，但是更像是量化的非財務(wù)信息和非量化的財務(wù)信息的結(jié)合。社會賬戶可以為某些目的提供服

39、務(wù)，但是對利益相關(guān)者的賬戶管理能力的監(jiān)管必須提供充分的理由并且以社會賬戶規(guī)則為依據(jù)。</p><p>　　在20世紀(jì)80年代和90年代初，公司披露社會和環(huán)境信息主要通過年度報告。然而，最近幾次，公司越來越多的通過獨立報道和網(wǎng)站發(fā)布企業(yè)社會和環(huán)境信息，盡管以年度報告發(fā)布信息的仍然持續(xù)著。為完善社會和環(huán)境責(zé)任，與日俱增的企業(yè)通過獨立報道和網(wǎng)站公布社會和環(huán)境信息如期給企業(yè)帶來了壓力。</p><p&

40、gt;　　通過年度報告披露企業(yè)社會和環(huán)境信息的分析內(nèi)容掀開了企業(yè)社會責(zé)任的歷史篇章。然而，以往的企業(yè)社會責(zé)任調(diào)查主要關(guān)注西方發(fā)達(dá)國家。從分析中可以發(fā)現(xiàn)很少，甚至沒有對發(fā)展中國家進(jìn)行研究。據(jù)目前所知，只有俄羅斯。本章主要目的是想填補(bǔ)差距。重要目的是想檢驗俄羅斯實行企業(yè)社會責(zé)任制度的情況。這個目的可以通過對俄羅斯某些企業(yè)的年度報告所顯示的社會和環(huán)境信息內(nèi)容進(jìn)行分析所得。</p><p>　　俄羅斯是金磚四國之一（巴西

41、，俄羅斯，印度和中國）。有可能在2050年成為與美國并駕齊驅(qū)的超級經(jīng)濟(jì)大國。隨著大量的經(jīng)濟(jì)快速增長預(yù)測，俄羅斯企業(yè)的社會責(zé)任感和年度報告顯得更為重要。目前俄羅斯的企業(yè)社會責(zé)任制度缺少經(jīng)發(fā)表的學(xué)術(shù)材料。這個探索性的章節(jié)是為了洞察俄羅斯的企業(yè)社會責(zé)任制度。</p><p><b>　　第四章</b></p><p>　　埃及的社會責(zé)任披露行為</p><

42、;p>　　企業(yè)社會責(zé)任在全球經(jīng)濟(jì)增長的認(rèn)識已大大提高。因此，在公司年度報告中揭示社會責(zé)任信息的學(xué)術(shù)興趣已被提高到了一個大的程度上。換言之，最近在報告實踐方面的實證研究有上升的趨勢，它提供了企業(yè)揭露這些信息的數(shù)量，揭露的題材包括，揭露情況隨時間變化的整體趨勢以及企業(yè)特征和揭露社會責(zé)任主動信息的趨勢之間的一般關(guān)系。 </p><p>　　然而，迄今為止大部分的文獻(xiàn)都關(guān)注于工業(yè)化發(fā)達(dá)國家的那些企業(yè)的經(jīng)驗，主要是歐

43、洲，美國，澳大利亞和新西蘭。沒有研究是關(guān)于考察企業(yè)社會責(zé)任在埃及方面的實踐的。在埃及沒有使企業(yè)主動向社會公開的需求，立法的或?qū)I(yè)的要求。然而，在像埃及這樣的發(fā)展中國家，它在最近幾年經(jīng)歷了巨大的政治改革和經(jīng)濟(jì)快速增長，對企業(yè)社會責(zé)任感有了增長的社會需求。 </p><p>　　在我作為一個研究企業(yè)環(huán)境責(zé)任的博士研究生的學(xué)習(xí)期間，我考慮把我的研究應(yīng)用到埃及方面，通過聯(lián)系一些埃及公司，獲得其最近的年度報告，以尋求企業(yè)的

44、社會責(zé)任和環(huán)境責(zé)任。在那個時候，要獲得這些報告的副本是十分困難的。 然而，我還是拿到了四份年度報告，但不幸的是，里面沒有揭露這些內(nèi)容，埃及公司只提供了他們的財務(wù)報表以及審計員的報告。 </p><p>　　但是，在過去的幾年里，在埃及社會，越來越多的公眾和媒體有了企業(yè)意識。例如，一個新的埃及環(huán)境事務(wù)部門已經(jīng)建立，并重點關(guān)注與國家和國際發(fā)展有密切關(guān)系的合作伙伴，確定的環(huán)境政策，確定優(yōu)先事項和實施可持續(xù)發(fā)展的倡議。&

45、lt;/p><p><b>　　五：總括 </b></p><p>　　企業(yè)社會責(zé)任如今已是世界上每個國家所討論的熱門話題，不僅因為企業(yè)社會責(zé)任是一個軟性問題，也因為這個問題與我們關(guān)心和對我們重要的時間息息相關(guān)。以跨國機(jī)構(gòu)為例，在不同的國家進(jìn)行業(yè)務(wù)操作時，會面臨不同企業(yè)社會責(zé)任條例。一個國家企業(yè)社會責(zé)任規(guī)定下的條例，在別的國家也許只有一點或者根本沒有意義。例如貧窮，無