企业环境信息披露：管理理念与现实的比较【外文翻译】.doc

外文翻译 原文： Corporate Environmental Disclosure: Contrasting Management’s Perceptions with Reality ABSTRACT: This paper’s purpose is to assess how management’s perceptions regarding certain aspects of environmental reporting relate to the firm’s actual reporting strategy. Toward that end, we propose a model where a firm’s environmental disclosure is conditional upon executive assessments of corporate concerns. The study relies on a survey that was sent to environmental management executives from European and North American multinational firms enquiring about the determinants of corporate environmental disclosure. Responses from these executives were then contrasted with their firms’ actual environmental reporting practices, which was measured using a comprehensive multicriteria grid. Results show that there is a relationship between environmental managers’ attitudes toward various stakeholder groups and how those managers respond to the stakeholders via the decision to disclose and the actual disclosures made. Our model provides a perspective as to how a firm responds to the numerous stakeholders to whom it must be accountable. This accountability in turn relates to how the company communicates its actions to society in order to achieve or maintain its social legitimacy. KEY WORDS: environmental disclosure, legitimacy theory, media exposure, stakeholder theory 1、Introduction In this paper we examine how environmental managers perceive the value of various environmental stakeholders and how those perceptions relate to firms’ environmental reporting. Our study is motivated by views that the stakeholder problem should be investigated from a perspective that examines the interconnectedness of actions and reactions： Comprehensive theory of the firm requires not only an explanation of stakeholder influences but also how firms respond to these influences. Furthermore, to describe how organizations respond to stakeholders, scholars must consider the multiple and interdependen