企業(yè)環(huán)境信息披露一項日本企業(yè)的長期研究【外文翻譯】

1、外文文獻翻譯外文文獻翻譯原文：CpateEnvironmentalDisclosures:ALongitudinalStudyofJapaneseFirmsJAPANESEBUSINESSESISO14000InaneffttopromotecontinuousenvironmentalimprovementonawldwidescopetheInternationalStardsganization(ISO)hasissuedISO1

2、4000stardsmodeledaftertheISO9000TotalQualityManagementstardsofferingcpationsanewlevelofdecisionmakinginenvironmentalconservationenvironmentalprotection.Thesestardsallowtopmanagementtoevaluateimprovecpateenvironmentalperf

3、mance.TheISO14000stardscoversixareasofenvironmentalmanagement:(1)EnvironmentalManagementSystems(2)EnvironmentalAuditing(3)EnvironmentalLabeling(4)EnvironmentalPerfmanceEvaluation(5)LifeCycleAssessment(6)EnvironmentalAspe

4、ctsofProductStards.ISO14004GeneralGuidelinesonEnvironmentalManagementPrinciplesSystemsSupptingTechniquesoffersthirteenpotentialbenefitsfganizationsadoptingenvironmentalmanagementsystems.(4)Thesebenefitsinclude:(1)assurin

5、gcustomersofcommitmenttodemonstrableenvironmentalmanagement(2)maintaininggoodpubliccommunityrelations(3)satisfyinginvestcriteriaimprovingaccesstocapital(4)obtaininginsuranceatareasonablecost(5)enhancingimagemarketshare(6

6、)meetingvendcertificationcriteria(7)improvingcostcontrol(8)reducingincidentsthatresultinliability(9)demonstratingreasonablecare(10)conservinginputmaterialsenergy(11)facilitateobtainingpermitsauthizations(12)fosteringdeve

7、lopmentsharingenvironmentalsolutions(13)improvingindustrygovernmentrelations.Manycompaniesrealizethatsupptingenvironmentalactivitiesisgoodfoperationsdealingswiththegeneralpublic.InJapantheBasicEnvironmentLawsetsfthbasicg

8、uidelinesfcpations.ISO14000stardsdevelopedbya112Steadetal.(1994)statetheseganizationsmustalso“walkthewalk”throughtheirenvironmentalactions.(8)Previousresearchonenvironmentaldisclosureshasexaminedthecontentofthedisclosure

9、stherelationshipbetweenthetypeofdisclosurereptedbythecompaniestheirfinancialperfmance(StanwickStanwick&Stanwick2000)ganizationalChangeEnvironmentalResponsivenessBothHuntAuster(1990)PostAltman(1992)havepresentedaframewkwh

10、ichshowshowganizationschangetorespondtoenvironmentalissues.Incremental(firstder)changeisthefirststageusuallyimplementedbyganizations.WhetheritistheadjustmentphaseinPostAltmans(1992)modelthebeginnerfirefighterstageinHuntA

11、usters(1990)framewkganizationsinitiallyattempta“quickfix“inaddressingenvironmentalissues.Astimeprogressesganizationsmovebeyondincrementalchangefocustowardfundamentalframebreaking(secondder)change.BothKleiner(1991)Post(19

12、91)statethatthistypeofchangeisrequiredinderfganizationstoeffectivelyresponsetoenvironmentalissues.Thisframebreakingchangeisbasedonafundamentalshiftinthecompositeoftheganization.Environmentalissuesareincpatedinthedaytoday

13、operationsoftheganization.Inadditionreevaluationoftheganizationsgoalsoccursindertointegratetheimptanceofenvironmentalresponsivenessintheoverallobjectivesoftheganization(PostAltman1994).Thisfundamentalshiftinthefocusofthe

14、ganizationcrespondstothemovementofganizationstoaconcernedcitizenthentoapragmatistinHuntAusters(1990)framewktheshifttoadaptationinPostAltmans(1992)framewk.PostAltman(1992)describeathirdderchangewhichinvolvestheoveralltran

15、sfmationoftheganization.Inthisstageganizationsincpatelongtermsustainabilityofboththeganizationsocietyinthedecisionmakingframewkofthemanagers.ganizationsthatutilizethisthirdderchangeareindustrytrendsettersfenvironmentalis