企業(yè)社會(huì)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(huì)責(zé)任的全球?qū)嵺`</p><p>　　資料來(lái)源:Samuel O.Idowu,Walter Leal Filho.企業(yè)社會(huì)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(guó)大不列顛及北愛(ài)爾蘭</p><p>　　英國(guó)實(shí)體企業(yè)遵循這個(gè)理念可以追溯到幾個(gè)世紀(jì)前。在1440年，非洲人成為葡萄牙人的奴隸。通過(guò)約翰.霍金斯，英國(guó)在1562年開(kāi)始參加社會(huì)不負(fù)責(zé)任貿(mào)易。直至18世紀(jì)60年代，奴隸制度和對(duì)非洲人的奴隸化對(duì)待在英國(guó)已成為一個(gè)很?chē)?yán)重的問(wèn)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(huì)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(huì)活動(dòng)家小組”-他們被稱作“廢除奴隸主義者”。這個(gè)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(zhǎng)達(dá)35年之久。</p><p><b>　　第二章</b></p><p><b>　　法國(guó)</b></p><p>　　在21世紀(jì)最初

36、十年，近400個(gè)法國(guó)公司簽署聯(lián)合國(guó)全球契約，在這些簽署公司中，占當(dāng)時(shí)所有參加公司的五分之一。自2001年，公共合同采購(gòu)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(huì)責(zé)任時(shí)，上述兩點(diǎn)改善了公眾與私人的利益關(guān)系。近期，法國(guó)出臺(tái)了12條法律文本應(yīng)用于企業(yè)社會(huì)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(jí)別部長(zhǎng)，比首相低一個(gè)級(jí)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(jì)劃。社會(huì)高度參與到企業(yè)社會(huì)責(zé)

37、任事業(yè)中，當(dāng)?shù)亟M織和當(dāng)?shù)卣姆e極行動(dòng)和大量的法律框架來(lái)支持這個(gè)事業(yè)，這些確實(shí)表明法國(guó)已較完善地建立了一個(gè)履行企業(yè)社會(huì)責(zé)任制度。盡管一些研究表明，這個(gè)概念本質(zhì)上與美國(guó)盎格魯人的傳統(tǒng)聯(lián)系更為緊密。希望通過(guò)本章中對(duì)法國(guó)當(dāng)前形勢(shì)的一些具體特點(diǎn)的描述和強(qiáng)調(diào)企業(yè)和組織的實(shí)踐，讓人們了解法國(guó)現(xiàn)在實(shí)行企業(yè)社會(huì)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(huì)披露</p><p>　　企業(yè)社會(huì)披露包括社會(huì)外界報(bào)道，和企業(yè)的道德，環(huán)境信息。近期給予社會(huì)會(huì)計(jì)和報(bào)告的定義強(qiáng)調(diào)社會(huì)會(huì)計(jì)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(gè)組織的社會(huì)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(dòng)的基礎(chǔ)，也有可能是參與后產(chǎn)生的結(jié)果。社會(huì)賬戶可能包括財(cái)務(wù)信息，但是更像是量化的非財(cái)務(wù)信息和非量化的財(cái)務(wù)信息的結(jié)合。社會(huì)賬戶可以為某些目的提供服

39、務(wù)，但是對(duì)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(huì)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(huì)和環(huán)境信息主要通過(guò)年度報(bào)告。然而，最近幾次，公司越來(lái)越多的通過(guò)獨(dú)立報(bào)道和網(wǎng)站發(fā)布企業(yè)社會(huì)和環(huán)境信息，盡管以年度報(bào)告發(fā)布信息的仍然持續(xù)著。為完善社會(huì)和環(huán)境責(zé)任，與日俱增的企業(yè)通過(guò)獨(dú)立報(bào)道和網(wǎng)站公布社會(huì)和環(huán)境信息如期給企業(yè)帶來(lái)了壓力。</p><p&

40、gt;　　通過(guò)年度報(bào)告披露企業(yè)社會(huì)和環(huán)境信息的分析內(nèi)容掀開(kāi)了企業(yè)社會(huì)責(zé)任的歷史篇章。然而，以往的企業(yè)社會(huì)責(zé)任調(diào)查主要關(guān)注西方發(fā)達(dá)國(guó)家。從分析中可以發(fā)現(xiàn)很少，甚至沒(méi)有對(duì)發(fā)展中國(guó)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(yàn)俄羅斯實(shí)行企業(yè)社會(huì)責(zé)任制度的情況。這個(gè)目的可以通過(guò)對(duì)俄羅斯某些企業(yè)的年度報(bào)告所顯示的社會(huì)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(guó)之一（巴西

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

42、;p>　　企業(yè)社會(huì)責(zé)任在全球經(jīng)濟(jì)增長(zhǎng)的認(rèn)識(shí)已大大提高。因此，在公司年度報(bào)告中揭示社會(huì)責(zé)任信息的學(xué)術(shù)興趣已被提高到了一個(gè)大的程度上。換言之，最近在報(bào)告實(shí)踐方面的實(shí)證研究有上升的趨勢(shì)，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(shí)間變化的整體趨勢(shì)以及企業(yè)特征和揭露社會(huì)責(zé)任主動(dòng)信息的趨勢(shì)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(guó)家的那些企業(yè)的經(jīng)驗(yàn)，主要是歐

43、洲，美國(guó)，澳大利亞和新西蘭。沒(méi)有研究是關(guān)于考察企業(yè)社會(huì)責(zé)任在埃及方面的實(shí)踐的。在埃及沒(méi)有使企業(yè)主動(dòng)向社會(huì)公開(kāi)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(guó)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(zhǎng)，對(duì)企業(yè)社會(huì)責(zé)任感有了增長(zhǎng)的社會(huì)需求。 </p><p>　　在我作為一個(gè)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(guò)聯(lián)系一些埃及公司，獲得其最近的年度報(bào)告，以尋求企業(yè)的

44、社會(huì)責(zé)任和環(huán)境責(zé)任。在那個(gè)時(shí)候，要獲得這些報(bào)告的副本是十分困難的。 然而，我還是拿到了四份年度報(bào)告，但不幸的是，里面沒(méi)有揭露這些內(nèi)容，埃及公司只提供了他們的財(cái)務(wù)報(bào)表以及審計(jì)員的報(bào)告。 </p><p>　　但是，在過(guò)去的幾年里，在埃及社會(huì)，越來(lái)越多的公眾和媒體有了企業(yè)意識(shí)。例如，一個(gè)新的埃及環(huán)境事務(wù)部門(mén)已經(jīng)建立，并重點(diǎn)關(guān)注與國(guó)家和國(guó)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(xiàng)和實(shí)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(huì)責(zé)任如今已是世界上每個(gè)國(guó)家所討論的熱門(mén)話題，不僅因?yàn)槠髽I(yè)社會(huì)責(zé)任是一個(gè)軟性問(wèn)題，也因?yàn)檫@個(gè)問(wèn)題與我們關(guān)心和對(duì)我們重要的時(shí)間息息相關(guān)。以跨國(guó)機(jī)構(gòu)為例，在不同的國(guó)家進(jìn)行業(yè)務(wù)操作時(shí)，會(huì)面臨不同企業(yè)社會(huì)責(zé)任條例。一個(gè)國(guó)家企業(yè)社會(huì)責(zé)任規(guī)定下的條例，在別的國(guó)家也許只有一點(diǎn)或者根本沒(méi)有意義。例如貧窮，無(wú)