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Building a European Portrait of Corporate Social Responsibility Reporting

Building a European

Portrait of Corporate Social Responsibility Reporting

FRANCESCO PERRINI,Bocconi University,Milan

This article offers an original overview of non-?nancial disclosure on Corporate Social Responsi-bility (CSR)by concentrating on information released through corporate social,environmental and sustainability reports.It compares and con-trasts corporate social disclosure practices among ninety European companies with respect to the amount and kind of information released (CSR themes and topics ),by stakeholder-based catego-ries.The paper draws on the assumption that corporate social disclosure can be considered as the most direct expression of the companies’atti-tudes and behaviours regarding social responsibil-ity.The principal ?nding of this study is:?rms’disclosure is currently restricted to speci?c CSR themes.The resulting corporate socially responsi-ble portrait is linked to seven major themes that are:operational ef?ciency,maximum safety,envi-ronmental protection,quality &innovation,open dialogue,skill development,and responsible citizenship.

Keywords:Corporate social responsibility,Social,Environmental and Sustainability report,Non-?nancial reporting,Stakeholder engagement,Non-?nancial disclosure

Introduction

Corporate social responsibility (CSR)–a concept where-by companies integrate social and environmental concerns into their business operations and interac-tions with their stakeholders on a voluntary basis (CEC,2001),increasingly calls for companies to pu-

rsue their objectives by shifting to stakeholder-inclu-sive strategic thinking (Freeman and Liedtka,1997).Over the last ?fty years,the concept of CSR has chan-ged its focus many times –from an initial,vague awareness of the relationship between companies and their social-environmental reference context to an out-and-out identi?cation of rules of conduct and management tools.Non?nancial reporting has grown up together with the evolution of the concept of CSR,relying on the assumption that the former can be derived from the latter,thus meaning ‘‘social responsibility’’in the sense that the company is held accountable for its action.Indeed,key players in the ?nancial and consumer markets are asking compa-nies to demonstrate their ability to improve corpo-rate processes and day-by-day operations both socially and environmentally.This implies that if companies want to obtain their stakeholders’trust and build a good reputation in the market (Brammer and Pavelin,2004),they must give concrete evidence that they are committed to continual,long-term improvement (Preston,1981),also identifying,moni-toring,and reporting all social,environmental,and economic effects of its operation on society at large.

As a result,although an unquestionable business case for social responsibility is still lacking,compa-nies are paying growing attention to the importance of demonstrating commitment to CSR by providing clear and veri?able data and information,similar to more traditional ?nancial documents.In other words,even if uncertainty and skepticisms do exist (Salzmann,Ionescu-Somers and Steger,2004),CSR reports are becoming a more permanent feature of the business landscape.

doi:10.1016/j.emj.2005.10.008

European Management Journal Vol.23,No.6,pp.611–627,2005

Printed in Great Britain

0263-2373$30.00

Starting from these premises,our study tackles cor-porate socially responsible behavior by focusing on a stakeholder-based approach,using social and envi-ronmental reporting practices to examine the role of information in organization-society dialogue and relationship.In so doing,the paper attempts a map of corporate propensity towards certain areas of CSR disclosure,in order to establish the emphasis practitioners place on each of the CSR domains. The assumption underneath is clear:an increasing number of multinational corporations(MNCs)as well as small-and medium-sized companies now claim their social and environmental reporting prac-tices as evidence of their adherence to CSR and sustainable development concepts.As such,report-ing-based analyses represent the right way towards an overall comprehension of what practitioners con-sider ef?cient and appropriate socially responsible behavior(Vogel,2005).

Dealing with information drawn from a content analysis of ninety MNCs’social,environmental and sustainability reports,this contribution aims at answering this question:what is current prioritiza-tion in terms of CSR behavior?

Our review of CSR performance reports was not meant to be comprehensive or exhaustive or to mea-sure quantitatively socially responsible initiatives or actual socially responsible corporate behavior. Rather,in an attempt to answer the question above, the review sought to:

a)Determine whether a univocal CSR portrait

exists(Schwartz and Carroll,2003),and

b)What its dimensions and related prioritization

are.

In so doing,we identify MNCs’practices and classify these practices along the lines of speci?c CSR and sustainable development themes.

The article is structured as follows:?rst,it will pro-vide an explanation of our methodology and de-scribe the main characteristics of the method used as a conceptual framework to analyze the reports. In the second and main section,the article deals with the results of the analysis of the non-?nancial reports issued by ninety acknowledged‘‘socially responsi-ble’’companies.Results are presented by stake-holder-based categories(we will discuss later why we chose a stakeholder-based model)and,within each of them,by CSR themes and topics.We con-clude this paper by pointing out the current corpo-rate convergence on speci?c CSR issues and discussing the implications of its?ndings on future research.In this sense we also make some proposals for introducing a common and standardized CSR ‘‘language’’(Donaldson,1992)in order to overcome the comparability gap among social evaluation and reporting practices.The Study:Objectives,Sample and Method

The present study deals with a sample of companies with advanced experience in CSR issues and com-prises ninety European companies(Figure1and Appendix A).They have been grouped by industry using the FTSE TM Global Classi?cation Systems. They are all publicly listed companies and med-ium/large in size.All of them publish a social,envi-ronmental or sustainability report and are included in the Ethical Index Euroòlaunched in2000by E.Capital Partners,an Italian independent advisory company.

We chose to focus on European companies because we believe there is a strong uniformity in how they report their CSR activities.This originates from the fact that social and environmental reporting pro-cesses were initially created as internal communica-tions,primarily to support the relationship between the company and trade unions–a key feature of the European workforce.This is in contrast to the emergence of social and environmental disclosure in Anglo-Saxon countries,which evolved more as a way of managing external pressure groups,most often environmental groups.

The analysis of the corporate social and environmen-tal reports was conducted by using a checklist instru-ment that categorizes corporate social disclosure into a multi-criteria grid,with a wide-ranging coverage of CSR issues and in agreement with the stakeholder theory(Clarkson,1995;Donaldson and Preston, 1995;Freeman1984;Freeman and Liedtka,1997; McWilliams and Siegel,2001)and the Triple Bottom Line approach(Elkington,1997;Norman and Mac-Donald2004).

More speci?cally,this grid has been drawn on a set of key CSR performance indicators–the Social State-ment–that represents the core of the‘‘Corporate Social Responsibility–Social Commitment(CSR-SC)Project,’’promoted by the Italian Government,and of?cially presented to EU Partners in2003,to give a tangi-ble contribution to‘‘CSR promoting campaign devel-oped at the European level.’’1This framework, which places a strong emphasis on stakeholder involvement,aims in brief at providing guidance and‘reference points’on key issues of the CSR agen-da,and thus contributes to enhancing the transpar-ency and credibility of CSR practices and tools. The Social Statement is a document that maps stake-holder-based CSR performance indicators,through which enterprises’process of social,environmental and economic performance evaluation can be volun-tarily supported and enhanced.In fact,the tool spe-ci?cally aims at supporting the process of systematic social and environmental data collection and self-evaluation.This process was not meant to

BUILDING A EUROPEAN PORTRAIT OF CORPORATE SOCIAL RESPONSIBILITY REPORTING

replace public or private‘‘acknowledged’’initiatives on CSR,but rather to be a supplement to these pro-jects.In other words,the set of indicators aims at monitoring the commitment and the activities car-ried out by enterprises within the subject of CSR, helping them to communicate to their stakeholders regularly and accurately.To have an idea of how the CSR-SC Project compares to many other impor-tant CSR instruments,Figure2shows how key clas-si?cation features are included in each of them (Zadek,2002;Tencati,Perrini and Pogutz,2004). Consistent with previous studies(Epstein,Flamholtz &McDonough,1976;Preston,1981;Guthrie& Parker,1990;Niskala&Pretes,1995;Gray,Kouhy &Lavers,1995;Adams,2002),the unit of analysis for our research was sentences,each of them being classi?ed into one of eight stakeholder-based catego-ries:(1)Human resources;(2)Shareholders and ?nancial community;(3)Customers;(4)Suppliers;

(5)Financial partners;(6)Public authorities;(7)Com-munity;(8)Environment.

The choice to adopt a stakeholder-based approach is aligned with a shift from a‘trust me’culture,where stakeholders place implicit and explicit faith that cor-porations will act in their best interests,to a‘tell me’culture,in which stakeholders want to be reassured that organizations will do what is morally right(Sus-tainAbility and UNEP,1999).This process has fur-ther evolved towards an‘involve me’culture,in which companies ask their stakeholders to help them in understanding the right way to be effectively responsible(Cumming,2001).The context described above can therefore be enhanced by the spread of a common stakeholder-based approach in reporting: companies and stakeholders must be aware of what information needs to be used in order to achieve an optimal truthful disclosure,and this can be done only by starting from a shared CSR knowledge base.

There are many bene?ts of a stakeholder-based ap-proach.First,it allows each individual stakeholder to immediately recognize her/his role and weight within the company’s strategies and operations, making it possible for them to compare their own values with those of the company.Second,from the ?rm perspective,adopting a stakeholder-based reporting standard allows companies to constantly monitor the changing and multidimensional envi-ronmental system in which they operate.In this way,it is possible to measure stakeholder satisfaction and better understand what it is that still needs to be done and where to fully integrate the socially respon-sible action(Sirgy,2002).

Finally,in addition to analyzing the reports along the ‘‘checklist’’of stakeholder-based themes(see Figure 3),we also classify the data into broader topics,such as whether they?t into other codes of practice(i.e., UN Global Contract,OECD,Guidelines for MNCs, Amnesty International Guidelines)and other certi?-cation systems(i.e.,ISO9000,SA8000,EU Eco-label). The incidence rate of each topic,is measured as a ratio between the number of companies that disclose the topics and the total number of companies sampled.

To help organize the data,we classi?ed incidence rates into three major groupings:

1.Consensus:a topic was covered by P66.6%of com-

panies in the sample.

2.Moderate coverage:between P3

3.3%and<66.6%of

companies covered the topic.

3.Low coverage:fewer than<33.3%of companies cov-

ered the topic.

How Companies Interpret Their Relationship With Stakeholders

Human Resources

Being socially responsible implies including social and environmental issues primarily in the relation-ships with those who are directly in?uenced by cor-porate operations.It is for this reason that the sample of European companies we reviewed shows that increasingly they consider their bottom line as en-hanced by excellence in their ability to satisfy human resources’expectation.To ground their policies in reality,?rms need to address their day-to-day opera-tions towards stakeholder dialogue:this in fact‘‘not

BUILDING A EUROPEAN PORTRAIT OF CORPORATE SOCIAL RESPONSIBILITY REPORTING

F i g u r e 2C S R D i m e n s i o n s i n I n s t r u m e n t s

BUILDING A EUROPEAN PORTRAIT OF CORPORATE SOCIAL RESPONSIBILITY REPORTING

only enhances a company’s sensitivity to its environ-ment but also increases the environments’under-standing of the dilemmas facing the organization’’(Kaptein and Van Tulder,2003,p.208).Table 1sum-marizes all the considerations that will be drawn with regards to the relationship with human resources.

The ?rst step to building up corporate skills to serve human resources is the establishment of a ‘‘low im-pact’’workplace.In fact,all the initiatives aimed at improving the quality of working life and the partic-ipation of workers in the company’s management would lose their ability to increase a company’s attractiveness as a good place to work if their description wasn’t accompanied or even preceded by a careful examination of the basic working condi-tions and the methods of protecting workers’health and safety (H &S ).This management aspect is so sig-ni?cant to have given rise to an ad hoc reporting method:the health,safety and environment report-ing.With speci?c reference to the sample reports,H&S projects directed towards minimizing and pre-venting health and safety risks,and the accurate cal-culation of accidents and disease occurrences,show a high degree of consensus among MNCs,no matter what industries they belong to (average total inci-dence rate 76%).

Internal communications received a great deal of cov-erage most likely because it forms the basis of the employer/employee relationship.In order to be com-pletely integrated in the working structure,employ-ees need to be kept informed of the strategies,objectives and results of the company and their own groups or business units within the company.In this respect,internal communications play a key role in devising and disseminating ‘‘company culture’’and stimulating dialogue among involved

parties.In other words,internal publications (i.e.in-house magazines),conventions,intranet platforms and so on can have a direct impact on workers’moti-vation and commitment,enhance the sharing of information across the business,and protecting and strengthening the brand with all stakeholders.Analyzed corporations share a relatively high degree of convergence with regard to the indicators concern-ing the protection of workers’rights.Within the cat-egory of workers’rights ,companies tended to report their activities in relation to ILO (International Labour Organization)conventions .Companies in fact are increasingly global actors,aware that any lapse in good corporate citizenship can be immediately known worldwide,thus affecting their brands worldwide.The description of the policies imple-mented to protect workers’rights in the countries in which the producing and commercial activities are localized can thus enhance the ability to map all corporate impacts and improve the corporate im-age as attractive employers around the https://www.doczj.com/doc/7510249618.html,panies also show awareness regarding the importance of being attractive by looking at pro-grams and services companies offer to improve the working environment and elevate the quality of workers’lives.These employee bene?ts (total incidence rate 51%)can range from social clubs to in-house kin-dergarten,to tax counseling and employee housing,and so on.The description of such initiatives is fol-lowed,in terms of incidence rate,by the themes regarding equality of treatment or equal opportunity.While companies tend to report on the relationship between female and male personnel,they tend to shy away from key data like men’s and women’s sal-aries for similar posts or highlighting policies for per-sons with disabilities and minorities in general.Despite the lack of widespread information on these

Stakeholder-based Categories

Human Resources

Shareholders

Customers

Suppliers

Financial Partners

Public Authorities

Community

Environment

C S R T h e m e s

Staff composition Turnover

Equality of treat-ment Training

Working hours Schemes of Wages

Absence form Work

Employees’ bene-fits

Industrial relations In-house commu-nications

Health and safety Personnel’s’ satisfaction Workers rights Disciplinary measures and litigation

Capital stock formation Shareholders’/ partners’ pay Rating perform-ance

Corporate govern-ance

Benefits and services

Investor relations

General character-istics

Market develop-ment

Customer satisfac-tion

Customer loyalty Product/Services information and labeling

Ethical & envi-ronmental product and services Promotional poli-cies Privacy

Supplier manage-ment policies Contractual condi-tions

Relations with banks

Relations with insurance compa-nies

Relations with financial institu-tions

Taxes and duties Relations with local authorities Codes of conducts and compliance with laws Contributions, benefits or easy-term financing

Corporate giving Direct contribu-tions in the differ-ent intervention fields

stakeholder en-gagement

Relations with the media

Virtual commu-nity

Corruption pre-vention

Energy consump-tion

Materials Emissions Environmental strategy and rela-tions with the community

Figure 3Checklist of Stakeholder-based CSR Themes

BUILDING A EUROPEAN PORTRAIT OF CORPORATE SOCIAL RESPONSIBILITY REPORTING

issues,companies declare to perceive cultural diver-sity and equal opportunity as relevant values to-wards which to address company operations.Furthermore,in some cases (i.e.Metro Group)the term ‘‘diversity’’is recognized as directly linked to CSR and used as a synonym for an intentional diver-sity and for dissimilarity as the normal https://www.doczj.com/doc/7510249618.html,pa-nies that are globally oriented tend to look to cultural diversi?cation as a crucial source of creativity and innovation.

Those companies reporting on training projects (total average incidence rate 44.7%),show uniformity in recognizing that investing in its people helps to de-velop company reputation,which ultimately affects the company’s capacity for value creation.If the main reason underlying corporate responsible behavior and the adoption of social and environmen-tal evaluation and reporting instruments is the will to make the company attractive to its stakeholders,then relying on training,communicating results and pro-jects,could speed up the company legitimating pro-cess (Smith et al.,2004),showing its dynamism,its inclination to innovate,and its orientation to develop and nurture people skills,making them the driving force of the company’s success.All this can be ex-plained as a developmental path through which companies that possess certain qualities try to distin-guish themselves from those that do not (Dye,1985;Verrecchia,1983).

The explanation of company employment policies,the ratio of permanent to non-permanent employees and the termination are the three topics within turn-over (total average incidence rate 43.3%).The descrip-tion of such information con?rms the company determination to be attractive to potential workers (Greening and Turban,2000),showing its willingness to be accountable to the current workers and stake-holders in general,for what has been done in terms of human resource performance during the ?nancial years considered in the social and environmental reporting process.In particular,descriptions of employment trends,where negative,are frequently associated with clear indications of the reasons why cuts to personnel were made.In this way companies try to reinforce their reputation in terms of transpar-ency and reliability.On the other hand,companies that do not provide explanations of policies regard-ing employee termination risk being misunderstood by stakeholders,who may interpret it as a symptom of poor credibility and low trustworthiness.The tendency to enclose data and information about internal customer satisfaction surveys and the respective projects is still rather low.Perhaps compa-nies do not recognize that reporting on such topics offers an opportunity to communicate to stakehold-ers the effectiveness of human resource policies.The ?rst of the issues to receive little coverage is industrial relations .Speci?c topics include the compli-T a b l e 1

H u m a n R e s o u r c e -b a s e d C S R T h e m e s a n d T o p i c s

BUILDING A EUROPEAN PORTRAIT OF CORPORATE SOCIAL RESPONSIBILITY REPORTING

ance with the right to organize and collective bargain-ing,the percentage of trade union members among employees,and the hours designated for strikes. These are followed by the description of the staff com-position by categories,age,seniority in grade,geo-graphical origin,nationality,kind of contract and educational quali?cation.For those companies who consider staff composition related to their CSR por-trait(total average incidence rate26.7%),the inclu-sion of this theme and its correlated topics within the non?nancial report lies on this assumption:an essential step in order to build up corporate skills to serve stakeholders requires the establishment of a common knowledge base among the parts.In this sense it is useful to paint a complete quantitative pic-ture by giving a clear representation of the com-pany’s speci?c situation,making it possible to?t it in the local context and allowing the stakeholders to do comparative assessments.The indicators above are effectively measured as a percentage of workers out of total workforce by categories,geographical origin and so on,bearing in mind the importance of State trends,by adopting a multi-year communica-tion perspective to give a clear signal of transparency and continuity.By reading the trends,all the stake-holders are able to recognize the company’s‘‘evolu-tionary path,’’its starting line and the conformity with its targets.

It is not surprising that‘‘geographical origin’’has a rather high coverage rate.MNCs tend to give a clear accounting of their structure at the international level to ensure compliance with ILO Conventions.Partly to the same purpose,the indications about workers’nationalities are broadly underlined as an important indication of corporate creativity and ability to dia-logue within a multicultural environment. Schemes of wages(average incidence rate22.7%),rates of absenteeism(average incidence rate19%),and disci-plinary action/litigation(average incidence rate12%) receive even less attention in the reports analyzed. This is a lost opportunity to allow stakeholders to ‘‘measure’’the corporate climate and culture,since absenteeism is a major barometer of employee morale.

Shareholders and Financial Community

By and large,the reports analyzed did not cover,in any signi?cant way(see Table2),a company’s rela-tionship with its partners and the?nancial commu-nity.This is not to say that this is not an important stakeholder category,but rather,uncovers the frag-mentation within reporting systems.The description of the relationship between a company and its?nan-cial community is generally found in other documents expressly focused on corporate governance issues. While general reporting levels on their relationship with shareholders and?nancial community was low,companies did tend to focus much attention on corporate governance.Data concerning the description of the compliance with self-regulatory measures, aimed at highlighting the governance methods to en-hance general participation of shareholders and non-discrimination policies,and the existence of independent counselors within the Board of Direc-tors,seem to be signi?cant for the analyzed enter-prises.In particular,the interest of companies for those issues can vary across cases.They often limit themselves to declare their commitment to national or international standards of corporate governance and best practices(in these cases,more detailed infor-mation was included in a speci?c corporate gover-nance section in the?nancial report or the company website).In other cases,one?nds careful descriptions of linkages between executive compensation and per-formance,board-level functioning processes and company governance structure,the composition of

Table2Shareholder-based CSR Themes and Topics

BUILDING A EUROPEAN PORTRAIT OF CORPORATE SOCIAL RESPONSIBILITY REPORTING

the Board of Directors and their expertise,the mea-sures to increase shareholders’rights and so on.In general,this section of the reports aims at detailing the corporate attempts to enhance transparency and dialogue with shareholders and partners. Reporting on investor relations was relatively high, with companies tending toward explaining the kinds of outreach–from road shows,the one-to-one meet-ings to open-houses–directed toward this stake-holder.All these practices,when described inside a systematic and coherent‘container’(i.e.non-?nancial reports)contribute to build a new corporate identity as an open/transparent organization based on reci-procal listening and wide-ranging involvement (Hooghiemstra,2000).Dealing with CSR,investor relations also changes the methods utilized as well as actual of?cial notices themselves to investors (Hockerts and Moir,2004)especially with regard to new?nancial products and services concerning responsible practices like socially responsible investing. This section also deals with the provision of an over-all view on the capital stock composition,in order to make the time performance of the company’s assets known and monitoring it as well(Benston,1986). These CSR themes lay on the assumption that corpo-rate identity,values and mission are also re?ected by the identity of a company’s partners.

The same consideration can be drawn on information regarding the shareholders’/partners’remuneration, as well as stock price?uctuation.In these cases,the adoption of a multi-year view in measuring such indi-cators was of crucial importance in allowing stakehold-ers to fully understand the company’s state of health and its ability to create and share value and wealth. Consumers

As shown by the incidence rates,the‘‘reporting dia-logue’’between companies and their customers is clearly centered on three main CSR themes:promo-tional policies,the description of ethical and environ-mental products and services and labeling practices (see Table3–‘consensus’).

First of all,providing customers with a complete pic-ture of the active communication channels and pro-motional policies gives them the possibility to know the methods through which they can reach compa-nies concretely.Furthermore,through the provision of information about communication channels and advertising campaigns,companies underline those social pieces of information not self-evident but use-ful to reinforcing the products or company social and environmental features and image,especially when product and services are considered as experi-ence good(McWilliams and Siegel,2001).For example, it’s increasingly important within the automobile industry to make people‘‘feel’’the car(both in terms of the entire life cycle and the emotional values of its brand),what the driving experience will be,as well as risks and responsibilities.In this sense,social reports make room for such information as companies’activ-ities for safeguarding individual mobility or attrac-tive services for customers and automobile. Product/service information and labeling and ethical and environmental products and services are instead more closely linked with the concept of a responsible company,aiming at evaluating the company commit-ment to create those products or services that actually protect the consumer and consumer interests,and en-sure transparent communication on quality,environ-mental impact and product safety.Once again,the inclusion of this information within the non-?nancial reports can be read as an effort to enhance corporate responsible identity and address customers’atten-tion/choice toward responsible companies.It also gives real proof for supporting all the good intentions declared in self-regulatory codes and value charts. Those topics falling in the‘‘moderate coverage’’cat-egory include descriptions of market development

Table3Consumer-based and Suppliers-based CSR Themes and Topics

BUILDING A EUROPEAN PORTRAIT OF CORPORATE SOCIAL RESPONSIBILITY REPORTING

(average total incidence rate39%)and customer satis-faction and loyalty initiatives(average total incidence rate32.5%).With speci?c reference to the former, companies show particular interest in describing new products and services that have been or are in development.While the new customers dimension is predominantly‘‘inside-oriented’’(this tends to be highly prized and highly classi?ed information), the‘‘portrayal’’of novelties and innovation in terms of company offer makes stakeholders able to formu-late assessments on the company’s ability to‘listen and customize’.In fact some empirical studies and, in general,literature on consumer inference making, suggest that‘‘consumers may form inferences about missing product attributes by drawing connections between an available piece of information(e.g.,com-pany reputation for innovation and manufacturing ability)and the missing attribute(e.g.,product sophistication,innovativeness)’’.For example,by appreciating the range of new market initiatives pro-moted by companies,actual customers would be able to express their level of satisfaction on how compa-nies have responded to their requests,while poten-tial customers could be attracted by company dynamism,emerging from its renewal capacity if not a targeted ability to reinvent itself to meet new market trends,etc.Surprisingly,companies tended to shy away from reporting on customer satisfac-tion-oriented initiatives.Apparently companies are still unaware of the importance of communicating within and beyond the organization,its ability to lis-ten to key stakeholders’issues and come up with an-swers to them,and its willingness to cooperate and have dialog with key stakeholders.

Suppliers

A responsible company is a company able to system-atically establish better relationships with the overall environment in which it operates.In this sense,a deep awareness of their own environment,including its supply chain,is an essential precondition to be effectively‘responsible’(Maignan,Hillebrand and McAlister,2002).

The theme supplier management received a good deal of attention in the reports that were analyzed,per-haps because companies seem more aware than ever that they are part of an open system,dynamically linked to its environment of reference,and that their suppliers are an extension of the company itself. Clearly,organizations aspiring to be responsible ‘‘think about’’the effects of its operations,from‘‘cra-dle to grave’’(Meel and Saat,2000). Procurement,on the other hand,received little atten-tion in the reports.This was surprising given that companies should want to make clear the absence of any unfair policies toward suppliers,thus enhanc-ing stakeholders’trust while indicating its value for fair play.Table3summarizes quantitatively the considerations drawn above with regards to the two categories of stakeholders(i.e.,consumers and suppliers). Financial Partners

The stakeholder?nancial partner was rarely included in the analyzed reports(see Table4),notwithstand-ing its crucial role in contexts like the Italian one, where SMEs are predominant.In these sitituations the dimension of enterprises makes it necessary to turn to partners(banks,insurance companies,leasing companies,and so on)for?nancial support of both corporate growth and local development.

Where included,all the data and information useful to explaining?nancial relationships were collected starting from a partnership view,aimed at demon-strating efforts towards convergence and reciprocal support.

Regrettably the current situation refers to the low awareness of companies of the opportunity to include banks,insurance companies and other?nancial partners(e.g.,leasing companies)in the reports,con-sidering them as relevant stakeholders in the account-ability and reporting process.What’s more, companies could use this area for all information regarding the company’s risk pro?le.For example, enterprises should consider the existence of a positive correlation between the quantity/quality of disclosed information about the net?nancial position and the cost to have access to credit.As the availability of data increases,the risk premium to be granted to?nancial partners and the selection costs to be charged to banks and insurance companies decreases.

Public Authorities

The company disclosure towards public authorities (https://www.doczj.com/doc/7510249618.html,ernment,Local and Public Authorities and Institutions)(see Table4)is noticeably higher than that of?nancial partners.The theme concerning the codes of conducts and rules for the compliance with laws shows the highest degree of convergence(average incidence rate37.5%).

It may be noteworthy how the inclusion of data relat-ing to conformity veri?cation and inspections can be relevant for a company that wants to be responsible. The ratio of such an indicator is to highlight the lack of legal actions/law suits and to verify the consis-tency of declared behavior(code of conduct,ethical codes,policies,etc.)with implemented behavior. While adhering to basic laws is a prerequisite for an organization to behave in a socially and environ-mentally responsible manner,companies should want to do more than the bare minimum.On the con-trary companies seem reluctant to give details about contributions,bene?ts and easy-term?nancing,as

BUILDING A EUROPEAN PORTRAIT OF CORPORATE SOCIAL RESPONSIBILITY REPORTING

well as information on taxes and duties.In this sense companies do not demonstrate their commitment to the local development of the context in which they operate.In fact,the indicator measures the wealth created by the organization and shared with the pub-lic authorities and institutions.Again the adoption of a multi-year view could be important in these cases. Local and Global Communities

Apart from the industry to which companies belong, the interest to deeply analyze and describe the rela-tionship with community of reference appears to be relevant in terms of average incidence rates(see Table5).

These indicators are part of the traditional reporting topics,together with health and safety and environ-mental performance(KPMG,2002).

More speci?cally,the socially responsible relation-ship with the community,as shown by the sample, starts with active stakeholder engagement and corrup-tion prevention.The former is well represented by ini-tiatives like Open Plants and Industries,the organization of public presentation of social or sus-tainability reports,structured processes of confronta-tion with stakeholders to clarify needs and requests and so on.All these initiatives are variously pre-sented in the current non-?nancial reports.As stake-holders become more active and able to make a greater contribution to the development and evalua-tion of company policy,these action-plans are a di-rect result of holding regular discussions on what can and needs to be given priority and deemed cru-cial(Hess,Rogovsky and Dunfee,2002). Corruption prevention is instead substantiated in com-municating the existence of self-control policies and systems to avoid corruption practices/non-ethical behavior known to their stakeholders.In particular, corruption prevention is tightly linked to the more immediate meaning of the CSR concept:a responsi-ble company is a social actor that adopts all the nec-essary measures to avoid unethical behaviors, starting from severe,voluntary self-regulatory codes and in-house rules(Stevens,1994).In addition,a well-written code adds coherence in the multiplicity of company responsibilities and the information that is included in the report.

Other aspects of local and global communities in-clude corporate giving,which consists of donations, gifts,gratuities,grants and other exclusively mone-tary corporate contributions to socially/environmen-tally useful organizations and related projects. Companies also tend to report on their non-?nancial investments in the community as well.This can in-clude lending employee manpower or knowledge to causes(i.e.employees participate in social solidar-ity activities),company support of culture(https://www.doczj.com/doc/7510249618.html,-munity orchestras)or sports,or even social solidarity,in the form of supporting local drug reha-bilitation communities.

In light of the increasing importance of the Informa-tion&Communication Technology(ICT)for enter-prises,the whole body of information concerning the relationship between the company and the Inter-net needs to be described within non-?nancial docu-ments.The macrocategory‘‘virtual community’’consists of data regarding contacts,their characteris-tics and analysis but also the description of the secu-rity policies and those systems aimed at managing the relationship with stakeholders carried out through the Internet.At the moment this aspect is only occasionally mentioned in the reports and is clearly not discussed enough(average incidence rate 12.3%).

Table4Financial Partner-based and Public Authorities-based CSR Themes and Topics

BUILDING A EUROPEAN PORTRAIT OF CORPORATE SOCIAL RESPONSIBILITY REPORTING

As a last consideration,the sample should consider more deeply the opportunity related to the inclusion of information regarding the relationship with the media .By receiving the news media’s view of the company,stakeholders could obtain further countercheck/external signals of corporate credibility and trustwor-thiness.In addition,media attention devoted to CSR provides the stakeholders or the audience with access to new information regarding social attributes and production/manufacturing methodology in general.All this,in turn,helps to build public awareness of CSR issues,reduces information asymmetry and,in the end,contributes to increase the overall demand for CSR in all of its dimensions.

Environment

The last section of the analysis considers the relation-ship between companies and the environment.The inclusion of such information in the non-?nancial re-ports aims at giving a complete assessment of com-pany performance,in line with the triple bottom line approach.In this regard,companies share the will to make CSR and sustainable development mutually compatible with one another,trying to communicate their ability to take into consideration needs expressed by the different stakeholders it deals with and the overall impact of its operation on the environment.

Data and information regarding the impact of corpo-rate activities on the natural capital are presented in a variety of ways,but are nonetheless included in all 90reports.Through this insertion companies give a clear sign of how important it is to not adopt a partial CSR approach,so as to simultaneously consider eco-nomic,social and environmental aspects of their operations.

The variability of contents reported in this area can be ascribed to the industry-based differences among enterprises regarding energy consumption,materials and emissions.For example,most of the companies that publish a social report belong to the ?nancial industry,which is characterized by a rather low im-pact on the environment.In fact looking at the data in Table 5one notices a high degree of coverage of the indicator concerning general company environ-mental policies,but (as one would expect)a much lower degree of coverage with reference to single,speci?c indicators like air emissions,water treatment and so on.

The description of the relationship with the environ-ment is also the most problematic with reference to the comparability among different ways to evaluate corporate environmental performance.The lack of common references causes the multiplication of reporting methods and units of measurement,as each company presents its performance indicators from its own personal view of what ‘the impact on the environment’means.As a consequence it is

T a b l e 5

C o m m u n i t y -b a s e d a n d E n v i r o n m e n t -b a s e d C S R T h e m e s a n d T o p i c s

BUILDING A EUROPEAN PORTRAIT OF CORPORATE SOCIAL RESPONSIBILITY REPORTING

becoming much more dif?cult for interested stake-holders to express an objective opinion on a com-pany’s commitment towards respecting and safeguarding the environment.

What Awaits Current Socially Responsible Companies?

During the past decade,CSR has moved from the margins of corporate agendas to the mainstream, becoming increasingly prevalent in both the aca-demic world and,more generally,the international business media and conference circuit.Indeed,‘‘CSR has become a vital part of the business conver-sation’’(Pearce II and Doh,2005,p.29).Corporate attention to this issue has extended exponentially and this clearly emerges from the social,environ-mental and sustainability reports.

Looking at the themes and topics for each stake-holder-based category gives us a clear view of what the main function of a social and environmental report is and the relationship between it and the CSR con-cept.By using this kind of data container a company is able to self-evaluate and organize all the aspects of its role within a complex and multidimensional envi-ronment(Tencati,Perrini and Pogutz,2004).The more knowledge generated about what stakeholders need, the more effectively companies can communicate with them and serve their needs.Summing up,even if the intrinsic subjectivity that characterizes responsi-ble behavior makes standardized judgment not entirely useful,corporate responsible strategic orien-tations seems to converge on a pool of socially respon-sible issues wider than in the past.These can be traced back to seven main themes(see Figure4):operational ef?ciency or group pro?tability,maximum safety at each level(from product and service safety to working conditions,without excluding suppliers’relationship and impact),product quality and innovation,environ-mental protection and contribution to widespread environmental training,dialog with stakeholders, attention to skill development(apart from its being company-oriented or community-oriented)and,?nal-ly,responsible citizenship.

But the process goes on and further develops:in or-der to evaluate and communicate responsible behav-ior and results,CSR strategy must be given its due consideration in sub-themes that come together to compose a more detailed and speci?c CSR portrait of the enterprise as a whole.

The present analysis has shown how companies seem to be in agreement about what responsible behavior should be in practice.Figure5summarizes such?ndings by presenting stakeholder-based cate-gories by importance in order of incidence rates.In addition,the most covered CSR themes have been associated to each category.

It appears clear that corporate ideas of socially responsible behavior are mainly still linked to pro-tecting environment and community,while to a les-ser extent taking care of customers and workers. The considerations drawn above allow us to conclude that at the moment,companies tend to converge on speci?c CSR issues–those more related to health, safety and environment–considering them strategic. On the contrary,as their sphere of in?uence enlarges, companies should try to enlarge their vision to re?ect their sphere of responsibility within the social,global https://www.doczj.com/doc/7510249618.html,panies should identify CSR with a sort of‘‘global’’corporate environmental citizenship, strictly linked to multiple-relations with stakehold-ers,different interest groups,and communities,in order to address important and shared social and environmental issues.Since interactions with stake-holders are simultaneously imperfectly imitable and non-substitutable they can be managed strategi-cally and represent valuable sources of competitive advantages.

This statement lets us consider,as an opportunity for future research what speci?c factors(i.e.expectations) in?uence speci?c kinds of social and environmental disclosure.In addition,it would be interesting to ex-

BUILDING A EUROPEAN PORTRAIT OF CORPORATE SOCIAL RESPONSIBILITY REPORTING

tend this kind of research to other geographically dis-tinct samples and compare trends.

It might also be stimulating to clarify how standard-ization could enhance corporate ability to disclose critical social and environmental data and informa-tion.Or how it could stimulate or change current pri-oritization.At the moment,along with the increasing number of companies reporting,there is a greater diversity in the types of reports issued,making it necessary to look for a common standard that would be useful both to support the measurement and eval-uation process and to facilitate the consequent assur-ance process(Willis,2003).

In such a situation,the adoption of a common starting base for disclosure(not simply standardization)is much more than necessary,making it possible to con-sider,as a viable opportunity for future research,the usefulness of the Social Statement in minding the comparability gap and bene?ting non-?nancial reporting practices,with speci?c reference to the world of SMEs.In fact,beyond the advantages of the standardization itself(reduction of selective dis-closure,comparability among different reports, reduction of the risk of misleading information,crea-tion of a common,shared knowledge base,and so on) that are common to all standardization tools,the So-cial Statement has its own speci?c characteristic:its ?exible and modular approach makes it adaptable to the small-and medium-sized private companies that are so representative in the European context. Those SMEs that decide to‘‘enrol in the program’’would be required to use at least the set of common indicators,whereas large companies,publicly listed or not,could enrich the core made up of the common indicators,by using some or all of the additional indicators,as well as adapting the reporting process to the industry characteristics and,in general,to the context in which they operate.In other words,while reducing the information asymmetry among stake-holders,the Social Statement,through the modular approach,avoids the hardening that standards inev-itably trigger because of an intrinsic inability to emphasize corporate strength and speci?cities.

In conclusion,the diffusion of such a reporting method could make it possible to enhance SMEs’willingness to disclose social information,both by reducing the ability of?rms to selectively disclose and strengthening the stakeholder knowledge about what information a corporation should be able to disclose.

Acknowledgements

I am most grateful to Clodia Vurro who provided extraordinary support as research assistant in the col-lection of and comments on the data.I wish to thank Professors Thomas W.Dunfee and Nien-^e Hsieh for their insightful suggestions and detailed comments; Professor Thomas Donaldson and Professor Sergio Pivato for their continuous encouragement;Profes-sors Alan Strudler,Antonio Tencati and Stefano Pogutz provided helpful comments.I would also like to thank participants in seminars at the Legal Studies and Business Ethics Department Faculty Research Program Seminar Series(Philadelphia,Wharton School),the9th Annual Conference of the European Business Ethics Network–UK Association(EBEN-UK)&7th Ethics and Human Resource Management Conference(London,Royal Holloway,University of London),The European Academy of Management (EURAM)Annual Conference(Munich,TUM Busi-ness School),The Wharton Social Impact Manage-ment(SIM)Initiative,EABIS RESPONSE Project Meetings and the students of Wharton class on ‘‘International Business Ethics’’and‘‘Corporate Responsibility and Ethics’’for helpful discussions on earlier versions of this paper.I would like to express my gratitude to the Wharton School,Univer-sity of Pennsylvania,Bocconi University,Milan,and SDA Bocconi School of Management for their kind support.Finally,I thank the anonymous referees

BUILDING A EUROPEAN PORTRAIT OF CORPORATE SOCIAL RESPONSIBILITY REPORTING

Appendix A.Case Company Overview

Name Industry Country Document’s Name Year Adopted Reporting

Standard

ABB LTD General Industrials SWITZERLAND Sustainability Report2003GRI;AA1000

ABN AMRO HOLDING NV Financials NETHERLANDS Sustainability Report2003GRI

AEGON NV Financials NETHERLANDS CSR Report2003GRI

AGFA GEVAERT NV Non Cyclical Consumer Goods BELGIUM Environmental Report2003None

ARCELOR Basic Industries FRANCE Sustainability Report2003None

AXA Financials FRANCE Sustainability Report2003None

BANCHE POPOLARI UNITE SCRL Financials ITALY Social&Environmental Report2003ABI;GRI

BANCO POPOLARE DI VERONA E N Financials ITALY Social Report2003GBS;ABI

BANCO SANTANDER CENTRAL HISP Financials SPAIN CSR Report2003GRI BAYERISCHE MOTOREN WERKE AG Cyclical Consumer Goods GERMANY Sustainability Report2003GRI

BG GROUP PLC Resources UNITED KINGDOM Social&Environmental Report2003None

BHP BILLITON PLC Resources UNITED KINGDOM HSE Report2003GRI

BNP PARIBAS Financials FRANCE Sustainability Report2003None

BOC GROUP PLC Basic Industries UNITED KINGDOM CSR Report2003GRI

BOOTS GROUP PLC Cyclical Services UNITED KINGDOM CSR Report2003GRI

BP PLC Resources UNITED KINGDOM Sustainability Report2003GRI;AA1000 BRITISH AMERICAN TOBACCO Non Cyclical Consumer Goods UNITED KINGDOM Social Report GRI

BRITISH TELECOMMUNICATIONS Non Cyclical Services UNITED KINGDOM Social&Environmental Report2003None CARREFOUR SA Non Cyclical Services FRANCE Sustainability Report2003GRI

CASINO GUICHARD PERRACHON Non Cyclical Services FRANCE Sustainability Report2003GRI

CENTRICA PLC Utilities UNITED KINGDOM CSR Report2003None

CIBA SPECIALTY CHEMICALS-REG Basic Industries SWITZERLAND CSR Report2004None

CITIGROUP Financials UNITED KINGDOM Social Report2003GRI

DANONE Non Cyclical Consumer Goods FRANCE Social&Environmental Report2002None

DEUTSCHE BANK AG-REG Financials GERMANY CSR Report2003GRI

DEUTSCHE POST AG-REG Cyclical Services GERMANY Environmental Report2003None

DEXIA Financials BELGIUM Sustainability Report2003GRI

DIAGEO Non Cyclical Consumer Goods UNITED KINGDOM Social Report2003GRI

DOW EUROPE Basic Industries BELGIUM CSR Report2002GRI ELECTROLUX AB-SER B Cyclical Consumer Goods SWEDEN Sustainability Report2003None

ENEL SPA Utilities ITALY Sustainability Report2003CSR-SC;

GRI;AA1000

ENI SPA Resources ITALY HSE Report2003Fondazione Mattei ESSILOR INTERNATIONAL Non Cyclical Consumer Goods FRANCE Sustainability Report2003GRI

EXEL PLC Cyclical Services UNITED KINGDOM Environmental Report2003None

FRANCE TELECOM SA Non Cyclical Services FRANCE SustainabilityReport2003None

FRANCE TELECOM SA Financials UNITED KINGDOM CSR Report2003None

GAS NATURAL SDG SA Utilities SPAIN CSR Report2003GRI GLAXOSMITHKLINE PLC Non Cyclical Consumer Goods UNITED KINGDOM CSR Report2003None

GUS PLC Cyclical Services UNITED KINGDOM CSR Report2003None

HENKEL KGAA Non Cyclical Consumer Goods GERMANY Sustainability Report2003None

HENNES&MAURITZ AB-B SHS Cyclical Services SWEDEN CSR Report2003GRI BUILDING A EUROPEAN PORTRAIT OF CORPORATE SOCIAL RESPONSIBILITY REPORTING

624 European

Management

Journal Vol.

23,

No.

pp. 611–627, December 2005

HOLCIM LTD-REG Basic Industries SWITZERLAND Sustainability Report2003GRI INDITEX Cyclical Consumer Goods SPAIN Sustainability Report2003GRI ING GROEP NV-CVA Financials NETHERLANDS Social Report2003GRI INTRACOM Information Technology GREECE Social Report2002None KINGFISHER PLC Cyclical Services UNITED KINGDOM CSR Report2003None KONINKLIJKE KPN NV Non Cyclical Services NETHERLANDS Sustainability Report2003GRI LAFARGE SA Basic Industries FRANCE Sustainability Report2003None LEGAL&GENERAL GROUP PLC Financials UNITED KINGDOM CSR Report2003None LLOYDS TSB Financials UNITED KINGDOM CSR Report2003None

METRO AG Cyclical Services GERMANY Sustainability Report2004None

MICHELIN(CGDE)-B Cyclical Consumer Goods FRANCE CSR Report2003GRI

NATIONAL GRID TRANSCO PLC Utilities UNITED KINGDOM CSR Report2003None

NOKIA OYJ Information Technology FINLAND CSR Report2003GRI

NORSK HYDRO ASA Resources NORWAY CSR Report2003None

NOVO NORDISK A/S-B Non Cyclical Consumer Goods DENMARK Sustainability Report2003GRI

ORANGE Non Cyclical Services UNITED KINGDOM CSR Report2002None

PHILIPS ELECTRONICS NV General Industrials NETHERLANDS Sustainability Report2003GRI

RAS SPA Financials ITALY Social Report2003GBS;GRI;AA1000 RECKITT BENCKISER PLC Non Cyclical Consumer Goods UNITED KINGDOM Social&Environmental Report2003GRI;AA1000 REED ELSEVIER PLC Cyclical Services UNITED KINGDOM CSR Report2003None

RENTOKIL INITIAL PLC Cyclical Services UNITED KINGDOM CSR Report2003None

REPSOL YPF SA Resources SPAIN Social&Environmental Report2003GRI

ROBOBANK GROUP Financials NETHERLANDS Sustainability Report2002GRI

ROYAL AHOLD Non Cyclical Consumer Goods NETHERLANDS CSR Report2002None

ROYAL BANK OF SCOTLAND GROUP Financials UNITED KINGDOM Social&Environmental Report2002None

SANOFI-SYNTHELABO SA Non Cyclical Consumer Goods FRANCE Sustainability Report2003None SANPAOLO IMI SPA Financials ITALY Social Report2003GRI;ABI;GBS SCOTTISH POWER PLC Utilities UNITED KINGDOM Social&Environmental Report2003None

SMITH&NEPHEW PLC Non Cyclical Consumer Goods UNITED KINGDOM Sustainability Report2004GRI

SNAM RETE GAS Utilities ITALY HSE Report2003Fondazione Mattei SOCIETE GENERALE Financials FRANCE Sustainability Report2003None

STATOIL ASA Resources NORWAY Sustainability Report2003None STMICROELECTRONICS NV Information Technology FRANCE Sustainability Report2003GRI

STORA ENSO OYJ-R SHS Basic Industries FINLAND Sustainability Report2003None

SVENSKA CELLULOSA AB-B SHS Basic Industries SWEDEN Social&Environmental Report2003None

SWISS RE-REG Financials SWITZERLAND Sustainability Report2003None

TDC A/S Non Cyclical Services DENMARK Environmental Report2003None

TELECOM ITALIA SPA Non Cyclical Services ITALY Sustainability Report2003GRI

TELEKOM AUSTRIA AG Non Cyclical Services AUSTRIA Sustainability Report2002None

TESCO PLC Non Cyclical Services UNITED KINGDOM CSR Report2003None

TIM SPA Non Cyclical Services ITALY Sustainability Report2003None

UBS AG-REGISTERED Financials SWITZERLAND Environmental Report2003None UNICREDITO ITALIANO SPA Financials ITALY Social&Environmental Report2003GRI;ABI UNILEVER NV-CVA Non Cyclical Consumer Goods NETHERLANDS Social&Environmental Report2003None

UPM-KYMMENE OYJ Basic Industries FINLAND CSR Report2003GRI

VEOLIA ENVIRONNEMENT Utilities FRANCE Social Report2003None VODAFONE GROUP PLC Non Cyclical Services UNITED KINGDOM CSR Report2003None VOLKSVAGEN Cyclical Consumer Goods GERMANY Environmental Report2002GRI

WPP GROUP PLC Cyclical Services UNITED KINGDOM CSR Report2003None BUILDING A EUROPEAN PORTRAIT OF CORPORATE SOCIAL RESPONSIBILITY REPORTING

European Management Journal Vol. 23, No. 6, pp. 611–627, December 2005 625

for their particularly constructive remarks on earlier versions.Obviously,I am entirely responsible for the application of those remarks and for the?nished paper.

Note

1.All the details on the Italian Ministry’s Project can be found in

Ministry of Labour and Social Affairs,‘The Italian contribution to CSR promoting campaign developed at European level’Proceedings of the European Conference on Corporate Social Responsibility‘The role of Public Policies in promoting CSR’.

(Venice,November14,2003).

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从实践的角度探讨在日语教学中多媒体课件的应用

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Unit1 Americans believe no one stands still. If you are not moving ahead, you are falling behind. This attitude results in a nation of people committed to researching, experimenting and exploring. Time is one of the two elements that Americans save carefully, the other being labor. "We are slaves to nothing but the clock,” it has been said. Time is treated as if it were something almost real. We budget it, save it, waste it, steal it, kill it, cut it, account for it; we also charge for it. It is a precious resource. Many people have a rather acute sense of the shortness of each lifetime. Once the sands have run out of a person’s hourglass, they cannot be replaced. We want every minute to count. A foreigner’s first impression of the U.S. is li kely to be that everyone is in a rush -- often under pressure. City people always appear to be hurrying to get where they are going, restlessly seeking attention in a store, or elbowing others as they try to complete their shopping. Racing through daytime meals is part of the pace

萨克斯降E指法表

不知道你用的是不是固定调指法。如果是固定调指法5就是抬起所有右手手指，6、7依次抬起左手无名指、中指，高音1是按下左手中指抬起左手食指。如果左右手食指、中指、无名指全按下作低音5的话，低音6就是抬起右手无名指，低音7就是抬起右手中指，中音1就是按下右手中指，抬起右手食指。上面说的就成了1、2、3、4.。这是降E中音萨克斯管首调指法，降B调的指法。降E調和降B調對照表动作。因此，运用舌吐音是吹奏技术的一个重要环节。不少专家学者也说吐音是管乐吹奏者“最糟糕的敌人”，实践也证明，由于运用吐音上的问题，不能完美地表现作品。关于运用舌吐音的几个问题：1．舌与气速：运用舌吐音时，要形成稳定而激进的高压气速，吐音效果则能改善。反之，气速不稳定，而以松散、无聚集力，无控制地呼吸，不是正确的胸腹式呼吸，没有应用正确的气息吹奏，

即是运用舌吐音也不奏效。因此，必须让学生认真练习呼吸，以及通过练习长音，对每个音形成适当、准确、稳定而激进的高压气速。2．吐音时的舌头状态、位置、动作、起吹的发音原理：吐音时的舌头状态——松弛自然，微微抬起；位置——舍“尖”稍向上投，接触哨片；尖”的下沿，接触“两尖”处的部位要小而少；动作——舌前半部的音尖，既是在微微什缩，又是在工下轻微地触动哨片尖的下沿，发“突”或“都”音节。舌的状态、位置、动作要反复琢磨，不断苦练，才能使音头在吐音时放松，舒适自然，吐音效果才能达到干净清楚纯美的程度。吐音要以慢练起，逐步达到快吐音，起火的发音原理——吐音时气不能断，气压始终保持在音尖周围，当舌头触及哨片尖的下沿时，使气流不能通过笛头与哨片之间的风口进入笛管，舌尖阻止了气流使哨片不能产生振动，发音也就终止了；当舌尖离开哨片尖的下沿时，使气流通过笛头与哨片之间的风口，由哨片产生振动而发音；舌尖触及哨片尖下沿的时间愈短，离开愈长，发音愈长；音尖触及哨片尖下沿的时间愈长，离开愈短，发音愈短，这时舌尖起到如同活塞或阀门的作用。

新视野大学英语第三版第二册课文语法讲解 Unit4

新视野三版读写B2U4Text A College sweethearts 1I smile at my two lovely daughters and they seem so much more mature than we,their parents,when we were college sweethearts.Linda,who's21,had a boyfriend in her freshman year she thought she would marry,but they're not together anymore.Melissa,who's19,hasn't had a steady boyfriend yet.My daughters wonder when they will meet"The One",their great love.They think their father and I had a classic fairy-tale romance heading for marriage from the outset.Perhaps,they're right but it didn't seem so at the time.In a way, love just happens when you least expect it.Who would have thought that Butch and I would end up getting married to each other?He became my boyfriend because of my shallow agenda:I wanted a cute boyfriend! 2We met through my college roommate at the university cafeteria.That fateful night,I was merely curious,but for him I think it was love at first sight."You have beautiful eyes",he said as he gazed at my face.He kept staring at me all night long.I really wasn't that interested for two reasons.First,he looked like he was a really wild boy,maybe even dangerous.Second,although he was very cute,he seemed a little weird. 3Riding on his bicycle,he'd ride past my dorm as if"by accident"and pretend to be surprised to see me.I liked the attention but was cautious about his wild,dynamic personality.He had a charming way with words which would charm any girl.Fear came over me when I started to fall in love.His exciting"bad boy image"was just too tempting to resist.What was it that attracted me?I always had an excellent reputation.My concentration was solely on my studies to get superior grades.But for what?College is supposed to be a time of great learning and also some fun.I had nearly achieved a great education,and graduation was just one semester away.But I hadn't had any fun;my life was stale with no component of fun!I needed a boyfriend.Not just any boyfriend.He had to be cute.My goal that semester became: Be ambitious and grab the cutest boyfriend I can find. 4I worried what he'd think of me.True,we lived in a time when a dramatic shift in sexual attitudes was taking place,but I was a traditional girl who wasn't ready for the new ways that seemed common on campus.Butch looked superb!I was not immune to his personality,but I was scared.The night when he announced to the world that I was his girlfriend,I went along

新视野大学英语读写教程第一册课文翻译及课后答案

Unit 1 1学习外语是我一生中最艰苦也是最有意义的经历之一。虽然时常遭遇挫折，但却非常有价值。 2我学外语的经历始于初中的第一堂英语课。老师很慈祥耐心，时常表扬学生。由于这种积极的教学方法，我踊跃回答各种问题，从不怕答错。两年中，我的成绩一直名列前茅。 3到了高中后，我渴望继续学习英语。然而，高中时的经历与以前大不相同。以前，老师对所有的学生都很耐心，而新老师则总是惩罚答错的学生。每当有谁回答错了，她就会用长教鞭指着我们，上下挥舞大喊：“错！错！错！”没有多久，我便不再渴望回答问题了。我不仅失去了回答问题的乐趣，而且根本就不想再用英语说半个字。 4好在这种情况没持续多久。到了大学，我了解到所有学生必须上英语课。与高中老师不。大学英语老师非常耐心和蔼，而且从来不带教鞭！不过情况却远不尽如人意。由于班大，每堂课能轮到我回答的问题寥寥无几。上了几周课后，我还发现许多同学的英语说得比我要好得多。我开始产生一种畏惧感。虽然原因与高中时不同，但我却又一次不敢开口了。看来我的英语水平要永远停步不前了。 5直到几年后我有机会参加远程英语课程，情况才有所改善。这种课程的媒介是一台电脑、一条电话线和一个调制解调器。我很快配齐了必要的设备并跟一个朋友学会了电脑操作技术，于是我每周用5到7天在网上的虚拟课堂里学习英语。 6网上学习并不比普通的课堂学习容易。它需要花许多的时间，需要学习者专心自律，以跟上课程进度。我尽力达到课程的最低要求，并按时完成作业。 7我随时随地都在学习。不管去哪里，我都随身携带一本袖珍字典和笔记本，笔记本上记着我遇到的生词。我学习中出过许多错，有时是令人尴尬的错误。有时我会因挫折而哭泣，有时甚至想放弃。但我从未因别的同学英语说得比我快而感到畏惧，因为在电脑屏幕上作出回答之前，我可以根据自己的需要花时间去琢磨自己的想法。突然有一天我发现自己什么都懂了，更重要的是，我说起英语来灵活自如。尽管我还是常常出错，还有很多东西要学，但我已尝到了刻苦学习的甜头。 8学习外语对我来说是非常艰辛的经历，但它又无比珍贵。它不仅使我懂得了艰苦努力的意义，而且让我了解了不同的文化，让我以一种全新的思维去看待事物。学习一门外语最令人兴奋的收获是我能与更多的人交流。与人交谈是我最喜欢的一项活动，新的语言使我能与陌生人交往，参与他们的谈话，并建立新的难以忘怀的友谊。由于我已能说英语，别人讲英语时我不再茫然不解了。我能够参与其中，并结交朋友。我能与人交流，并能够弥合我所说的语言和所处的文化与他们的语言和文化之间的鸿沟。 III. 1. rewarding 2. communicate 3. access 4. embarrassing 5. positive 6. commitment 7. virtual 8. benefits 9. minimum 10. opportunities IV. 1. up 2. into 3. from 4. with 5. to 6. up 7. of 8. in 9. for 10.with V. 1.G 2.B 3.E 4.I 5.H 6.K 7.M 8.O 9.F 10.C Sentence Structure VI. 1. Universities in the east are better equipped, while those in the west are relatively poor. 2. Allan Clark kept talking the price up, while Wilkinson kept knocking it down. 3. The husband spent all his money drinking, while his wife saved all hers for the family. 4. Some guests spoke pleasantly and behaved politely, while others wee insulting and impolite. 5. Outwardly Sara was friendly towards all those concerned, while inwardly she was angry. VII. 1. Not only did Mr. Smith learn the Chinese language, but he also bridged the gap between his culture and ours. 2. Not only did we learn the technology through the online course, but we also learned to communicate with friends in English. 3. Not only did we lose all our money, but we also came close to losing our lives.

新大学日语简明教程课文翻译

新大学日语简明教程课文翻译第21课一、我的留学生活我从去年12月开始学习日语。已经3个月了。每天大约学30个新单词。每天学15个左右的新汉字，但总记不住。假名已经基本记住了。简单的会话还可以，但较难的还说不了。还不能用日语发表自己的意见。既不能很好地回答老师的提问，也看不懂日语的文章。短小、简单的信写得了，但长的信写不了。来日本不久就迎来了新年。新年时，日本的少女们穿着美丽的和服，看上去就像新娘。非常冷的时候，还是有女孩子穿着裙子和袜子走在大街上。我在日本的第一个新年过得很愉快，因此很开心。现在学习忙，没什么时间玩，但周末常常运动，或骑车去公园玩。有时也邀朋友一起去。虽然我有国际驾照，但没钱，买不起车。没办法，需要的时候就向朋友借车。有几个朋友愿意借车给我。二、一个房间变成三个从前一直认为睡在褥子上的是日本人，美国人都睡床铺，可是听说近来纽约等大都市的年轻人不睡床铺，而是睡在褥子上，是不是突然讨厌起床铺了？日本人自古以来就睡在褥子上，那自有它的原因。人们都说日本人的房子小，从前，很少有人在自己的房间，一家人住在一个小房间里是常有的是，今天仍然有人过着这样的生活。在仅有的一个房间哩，如果要摆下全家人的床铺，就不能在那里吃饭了。这一点，褥子很方便。早晨，不需要褥子的时候，可以收起来。在没有了褥子的房间放上桌子，当作饭厅吃早饭。来客人的话，就在那里喝茶；孩子放学回到家里，那房间就成了书房。而后，傍晚又成为饭厅。然后收起桌子，铺上褥子，又成为了全家人睡觉的地方。如果是床铺的话，除了睡觉的房间，还需要吃饭的房间和书房等，但如果使用褥子，一个房间就可以有各种用途。据说从前，在纽约等大都市的大学学习的学生也租得起很大的房间。但现在房租太贵，租不起了。只能住更便宜、更小的房间。因此，似乎开始使用睡觉时作床，白天折小能成为椅子的、方便的褥子。

新视野大学英语第一册Unit 1课文翻译

新视野大学英语第一册Unit 1课文翻译学习外语是我一生中最艰苦也是最有意义的经历之一。虽然时常遭遇挫折，但却非常有价值。我学外语的经历始于初中的第一堂英语课。老师很慈祥耐心，时常表扬学生。由于这种积极的教学方法，我踊跃回答各种问题，从不怕答错。两年中，我的成绩一直名列前茅。到了高中后，我渴望继续学习英语。然而，高中时的经历与以前大不相同。以前，老师对所有的学生都很耐心，而新老师则总是惩罚答错的学生。每当有谁回答错了，她就会用长教鞭指着我们，上下挥舞大喊：“错！错！错！” 没有多久，我便不再渴望回答问题了。我不仅失去了回答问题的乐趣，而且根本就不想再用英语说半个字。好在这种情况没持续多久。到了大学，我了解到所有学生必须上英语课。与高中老师不同，大学英语老师非常耐心和蔼，而且从来不带教鞭！不过情况却远不尽如人意。由于班大，每堂课能轮到我回答的问题寥寥无几。上了几周课后，我还发现许多同学的英语说得比我要好得多。我开始产生一种畏惧感。虽然原因与高中时不同，但我却又一次不敢开口了。看来我的英语水平要永远停步不前了。直到几年后我有机会参加远程英语课程，情况才有所改善。这种课程的媒介是一台电脑、一条电话线和一个调制解调器。我很快配齐了必要的设备并跟一个朋友学会了电脑操作技术，于是我每周用5到7天在网上的虚拟课堂里学习英语。网上学习并不比普通的课堂学习容易。它需要花许多的时间，需要学习者专心自律，以跟上课程进度。我尽力达到课程的最低要求，并按时完成作业。我随时随地都在学习。不管去哪里，我都随身携带一本袖珍字典和笔记本，笔记本上记着我遇到的生词。我学习中出过许多错，有时是令人尴尬的错误。有时我会因挫折而哭泣，有时甚至想放弃。但我从未因别的同学英语说得比我快而感到畏惧，因为在电脑屏幕上作出回答之前，我可以根据自己的需要花时间去琢磨自己的想法。突然有一天我发现自己什么都懂了，更重要的是，我说起英语来灵活自如。尽管我还是常常出错，还有很多东西要学，但我已尝到了刻苦学习的甜头。学习外语对我来说是非常艰辛的经历，但它又无比珍贵。它不仅使我懂得了艰苦努力的意义，而且让我了解了不同的文化，让我以一种全新的思维去看待事物。学习一门外语最令人兴奋的收获是我能与更多的人交流。与人交谈是我最喜欢的一项活动，新的语言使我能与陌生人交往，参与他们的谈话，并建立新的难以忘怀的友谊。由于我已能说英语，别人讲英语时我不再茫然不解了。我能够参与其中，并结交朋友。

新大学日语阅读与写作1 第3课译文

习惯与礼仪我是个漫画家，对旁人细微的动作、不起眼的举止等抱有好奇。所以，我在国外只要做错一点什么，立刻会比旁人更为敏锐地感觉到那个国家的人们对此作出的反应。譬如我多次看到过，欧美人和中国人见到我们日本人吸溜吸溜地出声喝汤而面露厌恶之色。过去，日本人坐在塌塌米上，在一张低矮的食案上用餐，餐具离嘴较远。所以，养成了把碗端至嘴边吸食的习惯。喝羹匙里的东西也象吸似的，声声作响。这并非哪一方文化高或低，只是各国的习惯、礼仪不同而已。日本人坐在椅子上围桌用餐是1960年之后的事情。当时，还没有礼仪规矩，甚至有人盘着腿吃饭。外国人看见此景大概会一脸厌恶吧。韩国女性就座时，单腿翘起。我认为这种姿势很美，但习惯于双膝跪坐的日本女性大概不以为然，而韩国女性恐怕也不认为跪坐为好。日本等多数亚洲国家，常有人习惯在路上蹲着。欧美人会联想起狗排便的姿势而一脸厌恶。日本人常常把手放在小孩的头上说“好可爱啊！”，而大部分外国人会不愿意。如果向回教国家的人们劝食猪肉和酒，或用左手握手、递东西，会不受欢迎的。当然，饭菜也用右手抓着吃。只有从公用大盘往自己的小盘里分食用的公勺是用左手拿。一旦搞错，用黏糊糊的右手去拿，

会遭人厌恶。在欧美，对不受欢迎的客人不说“请脱下外套”，所以电视剧中的侦探哥隆波总是穿着外套。访问日本家庭时，要在门厅外脱掉外套后进屋。穿到屋里会不受欢迎的。这些习惯只要了解就不会出问题，如果因为不知道而遭厌恶、憎恨，实在心里难受。过去，我曾用色彩图画和简短的文字画了一本《关键时刻的礼仪》（新潮文库）。如今越发希望用各国语言翻译这本书。以便能对在日本的外国人有所帮助。同时希望有朝一日以漫画的形式画一本“世界各国的习惯与礼仪”。练习答案５、（１）止める並んでいる見ているなる着色した（２）拾った入っていた行ったしまった始まっていた

萨克斯降E指法表完整版

萨克斯降E指法表 HEN system office room 【HEN16H-HENS2AHENS8Q8-HENH1688】

萨克斯降E指法表不知道你用的是不是固定调指法。如果是固定调指法5就是抬起所有右手手指，6、7依次抬起左手、中指，1是按下抬起左手。如果左右手食指、中指、无名指全按下作5的话，低音6就是抬起右手无名指，低音7就是抬起右手中指，1就是按下右手中指，抬起右手食指。上面说的就成了1、2、3、4.。这是降E中音首调指法，降B调的指法。降E调和降B调对照表同动作。因此，运用舌是吹奏技术的一个重要环节。不少专家学者也说吐音是管乐吹奏者“最糟糕的敌人”，实践也证明，由于运用吐音上的问题，不能完美地表现作品。关于运用舌吐音的几个问题：1．舌与气速：运用舌吐音时，要形成稳定而激进的高压气速，吐音效果则能改善。反之，气速不稳定，而以松散、无聚集力，无控制地呼吸，不是正

确的，没有应用正确的气息吹奏，即是运用舌吐音也不奏效。因此，必须让学生认真练习呼吸，以及通过练习长音，对每个音形成适当、准确、稳定而激进的高压气速。 2．吐音时的舌头状态、位置、动作、起吹的发音原理：吐音时的舌头状态——松弛自然，微微抬起；位置——舍“尖”稍向，接触哨片；尖”的下沿，接触“两尖”处的部位要小而少；动作——舌前半部的音尖，既是在微微什缩，又是在工下轻微地触动哨片尖的下沿，发“突”或“都”。舌的状态、位置、动作要反复琢磨，不断苦练，才能使音头在吐音时放松，舒适自然，吐音效果才能达到干净清楚纯美的程度。吐音要以慢练起，逐步达到快吐音，起火的发音原理——吐音时气不能断，气压始终保持在音尖周围，当舌头触及哨片尖的下沿时，使气流不能通过笛头与哨片之间的进入笛管，阻止了气流使哨片不能产生振动，发音也就终止了；当舌尖离开哨片尖的下沿时，使气流通过笛头与哨片之间的风口，由哨片产生振动而发音；舌尖触及哨片尖下沿的时间愈短，离开愈长，发音愈长；音尖触及哨片尖下沿的时间愈长，离开愈短，发音愈短，这时舌尖起到如同活塞或的作用。

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新视野大学英语1课文翻译 1下午好！作为校长，我非常自豪地欢迎你们来到这所大学。你们所取得的成就是你们自己多年努力的结果，也是你们的父母和老师们多年努力的结果。在这所大学里，我们承诺将使你们学有所成。 2在欢迎你们到来的这一刻，我想起自己高中毕业时的情景，还有妈妈为我和爸爸拍的合影。妈妈吩咐我们：“姿势自然点。”“等一等,”爸爸说，“把我递给他闹钟的情景拍下来。”在大学期间，那个闹钟每天早晨叫醒我。至今它还放在我办公室的桌子上。 3让我来告诉你们一些你们未必预料得到的事情。你们将会怀念以前的生活习惯，怀念父母曾经提醒你们要刻苦学习、取得佳绩。你们可能因为高中生活终于结束而喜极而泣，你们的父母也可能因为终于不用再给你们洗衣服而喜极而泣！但是要记住：未来是建立在过去扎实的基础上的。 4对你们而言，接下来的四年将会是无与伦比的一段时光。在这里，你们拥有丰富的资源：有来自全国各地的有趣的学生，有学识渊博又充满爱心的老师，有综合性图书馆，有完备的运动设施，还有针对不同兴趣的学生社团——从文科社团到理科社团、到社区服务等等。你们将自由地探索、学习新科目。你们要学着习惯点灯熬油，学着结交充满魅力的人，学着去追求新的爱好。我想鼓励你们充分利用这一特殊的经历，并用你们的干劲和热情去收获这一机会所带来的丰硕成果。 5有这么多课程可供选择，你可能会不知所措。你不可能选修所有的课程，但是要尽可能体验更多的课程！大学里有很多事情可做可学，每件事情都会为你提供不同视角来审视世界。如果我只能给你们一条选课建议的话，那就是：挑战自己！不要认为你早就了解自己对什么样的领域最感兴趣。选择一些你从未接触过的领域的课程。这样，你不仅会变得更加博学，而且更有可能发现一个你未曾想到的、能成就你未来的爱好。一个绝佳的例子就是时装设计师王薇薇，她最初学的是艺术史。随着时间的推移，王薇薇把艺术史研究和对时装的热爱结合起来，并将其转化为对设计的热情，从而使她成为全球闻名的设计师。 6在大学里，一下子拥有这么多新鲜体验可能不会总是令人愉快的。在你的宿舍楼里，住在你隔壁寝室的同学可能会反复播放同一首歌，令你头痛欲裂！你可能喜欢早起，而你的室友却是个夜猫子！尽管如此，你和你的室友仍然可能成

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反之，气速不稳定，而以松散、无聚集力，无控制地呼吸，不是正确的胸腹式呼吸，没有应用正确的气息吹奏，即是运用舌吐音也不奏效。因此，必须让学生认真练习呼吸，以及通过练习长音，对每个音形成适当、准确、稳定而激进的高压气速。2．吐音时的舌头状态、位置、动作、起吹的发音原理：吐音时的舌头状态——松弛自然，微微抬起；位置——舍“尖”稍向上投，接触哨片；尖”的下沿，接触“两尖”处的部位要小而少；动作——舌前半部的音尖，既是在微微什缩，又是在工下轻微地触动哨片尖的下沿，发“突”或“都”音节。舌的状态、位置、动作要反复琢磨，不断苦练，才能使音头在吐音时放松，舒适自然，吐音效果才能达到干净清楚纯美的程度。吐音要以慢练起，逐步达到快吐音，起火的发音原理——吐音时气不能断，气压始终保持在音尖周围，当舌头触及哨片尖的下沿时，使气流不能通过笛头与哨片之间的风口进入笛管，舌尖阻止了气流使哨片不能产生振动，发音也就终止了；当舌尖离开哨片尖的下沿时，使气流通过笛头与哨片之间的风口，由哨片产生振动而发音；舌尖触及哨片尖下沿的时间愈短，离开愈长，发音愈长；音尖触及哨片尖下沿的时间愈长，离开愈短，发音愈短，这时舌尖起到如同活塞或阀门的作用。

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新视野大学英语2课文翻译（Unit1-Unit7） Unit 1 Section A 时间观念强的美国人 Para. 1 美国人认为没有人能停止不前。如果你不求进取，你就会落伍。这种态度造就了一个投身于研究、实验和探索的民族。时间是美国人注意节约的两个要素之一，另一个是劳力。 Para. 2 人们一直说：“只有时间才能支配我们。”人们似乎是把时间当作一个差不多是实实在在的东西来对待的。我们安排时间、节约时间、浪费时间、挤抢时间、消磨时间、缩减时间、对时间的利用作出解释；我们还要因付出时间而收取费用。时间是一种宝贵的资源，许多人都深感人生的短暂。时光一去不复返。我们应当让每一分钟都过得有意义。 Para. 3 外国人对美国的第一印象很可能是：每个人都匆匆忙忙——常常处于压力之下。城里人看上去总是在匆匆地赶往他们要去的地方，在商店里他们焦躁不安地指望店员能马上来为他们服务，或者为了赶快买完东西，用肘来推搡他人。白天吃饭时人们也都匆匆忙忙，这部分地反映出这个国家的生活节奏。工作时间被认为是宝贵的。Para. 3b 在公共用餐场所，人们都等着别人吃完后用餐，以便按时赶回去工作。你还会发现司机开车很鲁莽，人们推搡着在你身边过去。你会怀念微笑、简短的交谈以及与陌生人的随意闲聊。不要觉得这是针对你个人的，这是因为人们非常珍惜时间，而且也不喜欢他人“浪费”时间到不恰当的地步。 Para. 4 许多刚到美国的人会怀念诸如商务拜访等场合开始时的寒暄。他们也会怀念那种一边喝茶或咖啡一边进行的礼节性交流，这也许是他们自己国家的一种习俗。他们也许还会怀念在饭店或咖啡馆里谈生意时的那种轻松悠闲的交谈。一般说来，美国人是不会在如此轻松的环境里通过长时间的闲聊来评价他们的客人的，更不用说会在增进相互间信任的过程中带他们出去吃饭，或带他们去打高尔夫球。既然我们通常是通过工作而不是社交来评估和了解他人，我们就开门见山地谈正事。因此，时间老是在我们心中的耳朵里滴滴答答地响着。 Para. 5 因此，我们千方百计地节约时间。我们发明了一系列节省劳力的装置；我们通过发传真、打电话或发电子邮件与他人迅速地进行交流，而不是通过直接接触。虽然面对面接触令人愉快，但却要花更多的时间, 尤其是在马路上交通拥挤的时候。因此，我们把大多数个人拜访安排在下班以后的时间里或周末的社交聚会上。 Para. 6 就我们而言，电子交流的缺乏人情味与我们手头上事情的重要性之间很少有或完全没有关系。在有些国家, 如果没有目光接触，就做不成大生意，这需要面对面的交谈。在美国，最后协议通常也需要本人签字。然而现在人们越来越多地在电视屏幕上见面，开远程会议不仅能解决本国的问题，而且还能通过卫星解决国际问题。

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Text A 课文 A The humanities: Out of date? 人文学科：过时了吗？ When the going gets tough, the tough takeaccounting. When the job market worsens, manystudents calculate they can't major in English orhistory. They have to study something that booststheir prospects of landing a job. 当形势变得困难时，强者会去选学会计。当就业市场恶化时，许多学生估算着他们不能再主修英语或历史。他们得学一些能改善他们就业前景的东西。 The data show that as students have increasingly shouldered the ever-rising c ost of tuition,they have defected from the study of the humanities and toward applied science and "hard"skills that they bet will lead to employment. In oth er words, a college education is more andmore seen as a means for economic betterment rather than a means for human betterment.This is a trend that i s likely to persist and even accelerate. 数据显示，随着学生肩负的学费不断增加，他们已从学习人文学科转向他们相信有益于将来就业的应用科学和“硬”技能。换言之，大学教育越来越被看成是改善经济而不是提升人类自身的手段。这种趋势可能会持续，甚至有加快之势。 Over the next few years, as labor markets struggle, the humanities will proba bly continue theirlong slide in succession. There already has been a nearly 50 percent decline in the portion of liberal arts majors over the past generatio n, and it is logical to think that the trend is boundto continue or even accel erate. Once the dominant pillars of university life, the humanities nowplay li ttle roles when students take their college tours. These days, labs are more vi vid and compelling than libraries. 在未来几年内，由于劳动力市场的不景气，人文学科可能会继续其长期低迷的态势。在上一代大学生中，主修文科的学生数跌幅已近50%。这种趋势会持续、甚至加速的想法是合情合理的。人文学科曾是大学生活的重要支柱，而今在学生们参观校园的时候，却只是一个小点缀。现在，实验室要比图书馆更栩栩如生、受人青睐。 Here, please allow me to stand up for and promote the true value that the h umanities add topeople's lives. 在这儿，请允许我为人文学科给人们的生活所增添的真实价值进行支持和宣传。