Corporate Environment Disclosures

Chapter 5Reporting and DisclosureDiscussion Questions1. Accounting measurement is the process of assigning numerical symbols to eventsor objects. Disclosure, on the other hand, is the communication of accounting measurements to intended users. Advances in financial disclosure are likely to outpace those related to accounting measurement for a number of reasons.First, many would argue that financial disclosure is a less controversial area than accounting measurement. Second, changes in disclosure requirements are more rapidly implemented than changes in accounting measurement rules.Finally, whereas a single set of accounting measurement rules may not serve users equally well under different social, economic and legal systems, a company can disclose without necessarily sacrificing its accounting measurement system.2.Four reasons why multinational corporations are increasingly being heldaccountable to constituencies other than traditional investor groups:a.The development and growth of the influence of trade unions.b.The growing recognition of the view that those who are significantlyaffected by decisions made by institutions in general must be given theopportunity to influence those decisions.c.The rejection by many governments of classical economic premises such asthe belief that the regulated pursuit of private gain maximizessociety’s welfare.d.The increasing concern over the social and economic impact ofmultinational corporations in host countries.3.Arguments in favor of equal disclosure include:a.The absence of equal disclosure would create an unfair playing field forU.S. companies. . companies would have a competitive advantage in thatthey would not have to disclose the same information and so would notincur the costs involved in generating and publishing it.b.Investors in . companies have the same information needs as those whoinvest in U.S. companies. A market concerned with investor protectionwould make sure that investors have timely and material information onall listed companies, not just those domiciled in the United States.c.Unequal disclosure might impede cross-company comparisons involving U.S.and . companies.Possible reasons against equal disclosure include:a.The high cost of meeting equal disclosure requirements may deter foreignissuers from listing in the United States.b.The extra costs involved work against the benefits of listing to theforeign companies.Evaluation of arguments:All of these arguments have merit. There is no unambiguously correct answer as to what disclosure requirements should be imposed on foreign issuers, and there has been a contentious debate on this subject in the U.S. in recent years. In practice, fairness arguments often carry great weight in public debate, even when objective economic analysis does not support them.4.Managers in Continental Europe and in Japan have for many years stronglyobjected to disclosing information about business segment financial results.These managers have argued that the information can be used by their competitors. In addition, Continental Europe and Japan have had traditions of low disclosure.Requirements for disclosure about segment results have become more stringent in Japan, France, and Germany in response to strong investor and analyst demand for the information. More generally, the three countries are striving to improve the quality of their financial reporting standards in order to improve the reputation and credibility of their capital markets.5.The simple answer is that mandatory disclosures are corporate disclosures madein response to regulatory requirements (for example, rules issued by national regulators or stock exchanges), and that voluntary disclosures are purely discretionary in nature. The distinction between mandatory and voluntary disclosures can be ambiguous in some settings, however. For example, the requirement that U.S. companies must file Form 10-Ks with the . Securities and Exchange Commission is straightforward. However, measurement and disclosure approaches for some of the items in the Form 10-K are not. Similarly, there are widely divergent views concerning what types of press announcements are mandatory versus voluntary.Two possible explanations for differences in managers’ voluntary disclosure practices are: (1) Managers in highly competitive industries may be less forthcoming than managers in less competitive industries due to the expected cost of releasing information of potential use to their competitors. (2) Managers are expected to be more forthcoming when there is good news todisclose, than when there is bad news, particularly when the news can be expected to affect share prices.Two explanations for differences in managers’ mandatory disclosure practices are: (1) Cross-jurisdictional differences in disclosure requirements. (2) Differences in the extent of compliance with disclosure rules due to cross-jurisdictional differences in enforcement.6. Triple bottom line reporting refers to reporting on a company’s economic,social, and environmental performance. It is a form of social responsibility reporting designed to demonstrate good corporate citizenship. So-called “sustainability” reports are an increasingly popular means of triple bottom line reporting. There is substantial variation in social reporting today.More regulation would improve comparability, but it might also stifle reporting innovations. The usefulness of social reporting to outside parties, particularly investors, needs to be demonstrated before implementing more regulation for it.6.Often we expect to observe less voluntary disclosure by companies inemerging market countries than by those in developed countries:a.Equity markets are relatively less developed in many emerging marketcountries, resulting in lower total demand for company information byinvestors and analysts.b.In many emerging market countries, most financing is supplied by banksand insiders such as family groups. This also leads to less demand fortimely, credible public disclosure, and in these markets enhanceddisclosure may have limited benefits.8. In general, for the same reasons as in Discussion Question 7, we expect toobserve fewer regulatory disclosure requirements in emerging market countries than in developed countries. The equity markets and disclosure requirements in many emerging market countries are not yet well developed, and accounting and auditing systems in emerging market countries are less well developed than in more developed market countries.9. The two broad objectives of investor-oriented equity markets are investorprotection and market quality. In the absence of investor protection, investors will not be willing to participate in a market. However, in the absence of market quality, markets will not function satisfactorily. Many would consider the objectives equally important.10. It certainly is possible that more required disclosure will further encourageinvestor participation in capital markets by providing more and better information on which to base investment decisions. Benefits of increased investor participation include increased liquidity, reduced transaction costs, and more accurate and efficient market pricing. However, it can also be argued that in some situations disclosure requirements are excessive. In markets where disclosure requirements are considered too stringent, companies may be deterred from publicly listing their shares, and may choose to use secondary markets (such as the over-the-counter market in the United States) that lack the investor protections of regulated stock exchanges, and which provide investors with lower liquidity and higher transaction costs. Thus, more required disclosure is not necessarily better than less.11. Forecasts of revenues and income are relatively uncommon because there can belegal repercussions if forecasts are not met. Forecasts rely on subjectiveestimates of uncertain future events, making them unreliable in many situations. Vaguer forms of forward looking information are more common than precise forecasts. For example, directional forecasts (up or down) of revenues and income are more common than range forecasts which are, in turn, more common than precise forecasts of these amounts.12. Corporate governance refers to the structure of relationships andresponsibilities among shareholders, board members, and corporate managers.Investors and financial analysts use information about a company’s corporate governance (for example, whether an audit committee’s members are independent, and responsibilities and remuneration of board members) to better assess the level of investor protection (and therefore, expected cash flows to investors) at the company.Exercises1. a. Transparent financial reporting means that timely and accuratedisclosures are mad e on all important matters affecting a company’sfinancial position and performance. It implies openness,communication, and accountability.b. Transparent financial reporting protects investors because nothing ishidden from them. Investors can better assess the risks of owningsecurities when information is truthful and complete. Transparentfinancial reporting also improves market quality. It enhancesinvestor confidence. Open communication creates markets that are fair,orderly, efficient, and free from abuse and misconduct.c. The financial reporting requirements on the Hong Kong Exchange promotetransparent financial reporting and they protect investors and promotemarket quality. For example, they require a complete set of auditedfinancial statements, including a balance sheet, income statement,cash flow statement, and explanatory notes. Substantial disclosuresare also required, including segments and forward looking informationdiscussed in the chapter. Reports must include a managementdiscussion and analysis. Accounting principles may be either HongKong Financial Reporting Standards or International FinancialReporting Standards. Both sets of standards are known for their highquality. All reports must be in English. There are requirements oncorporate governance. Timely disclosure of price sensitiveinformation is required. Annual reports must be published within fourmonths of year-end and half-yearly reports must be published withinthree months. Overall, the reporting requirements are substantial andcomplete.2.Schering AG provides a qualitative forecast of one-year-ahead and two-year-ahead net sales. One-year-ahead net sales are expected to increase in the “mid to high single-digit” range. From this, an investor would likely infer growth of between 6 and 8 percent. Two-year-ahead sales are expected to increase further. Thus, this forecast is directional (up). There are similar forecasts of net sales for certain products and for certain regions.For example, Yasmin®is exp ected to experience “double-digit” growth, while Betaferon®is expected to grow at “high single-digit” rates. Net sales in Europe are expected to grow at “mid single-digit” rates, while those in the United States are forecast to be “above average.” Scheringalso forecasts an operating margin of 18 percent for the next year. This isa precise forecast. There is no forecast of net income.Investors should find this information useful, but specific growth percentages would be even useful. Investors a re concerned about a company’s future prospects. Management’s expectations guide users’ own forecasts.Investors would also find a forecast of net income useful.3. IFRS 8 requires that the following items be disclosed for each reportablesegment:a.Profit or loss.b.Assets.c.Particular income and expense items if such measures are regularlyprovided to the chief operating decision maker.d.Reconciliations of reportable segment revenues, profit or loss, assets,and liabilities to consolidated totals.(A reportable segment is an operating segment about which separate financialinformation is available that is evaluated regularly by management in assessing segment performance and deciding how to allocate resources to operating segments.)In addition to the above items, information must also be disclosed about:a.Revenues derived from products or services.b.Revenues derived from countries.c.Major customers.d.How operating segments are determined.Lafarge discloses that its reportable segments are its four product lines.The company discloses all of the items required to be disclosed by reportable segment. Operating income, assets, and individual income and expense items are reported. Segment revenues, operating income, assets, and liabilities are reconciled to consolidated totals.Lafarge also discloses revenues by selected countries and regions of the world.In addition, capital expenditure and capital employed by selected countries and regions are disclosed. There is no information about major customers, but Lafarge may have a large, diversified customer base.Overall, Lafarge complies with the requirements of IFRS 8 and even goes beyond its requirements in some cases.4. a. Overall headcount has increased between the two years. Both of itsdivisions (pharmaceuticals and diagnostics) show increased levels ofemployment. With the exception of Latin America, all regions of theworld also show increased levels of employment. Roche attributes theseincreases to the fact that it has been expanding faster than itscompetitors.b.“Regretted losses” refers to “fluctuations not initiated by Roche,”presumably employees who quit the company on their own accord. Whilethe overall percentage of employees lost (“fluctuation”) has increasedbetween the two years, the percentage of regretted losses has decreased.c.Roche states that it “places a high value on diversity and seeks tobenefit from it….” Roche seems to have had some success in improvingdiversity in the company. Roche notes that it employs people from over190 countries and that the 336 employees in its Corporate Center comefrom 23 countries. General managers from the local country head 60percent of its affiliates, and the trend is rising. Data presented onwomen in the workplace all show improvements.d.Outside investors may find this information useful because it speaks tothe welfare of company employees. For example, satisfied employees willwork harde r to achieve a company’s goals than unsatisfied ones will.The information is also useful in judging whether companies comply withemployment laws, such as those dealing with nondiscriminatory hiring.5. The overall conclusion is that Roche’s safety record worsened while itsenvironmental record improved.Safety:Note that Roche’s total number of workdays increased by 17 percent, while the total number of employees grew by 6 percent. Accidents and other measures of safety can be expected to increase, but not at rates higher than these.Occupational accidents increased by 14 percent, while work-related accidents per million working hours decreased 3 percent. These measures suggest that accident rates are about the same between the two years. There were no work-related fatalities in either year. Workdays lost due to work-related accidents increased by 31 percent, occupational illnesses increased by 60percent, illnesses per million working hour increased 36 percent, and workdays lost due to occupational illnesses increased 42 percent. These measures indicate a worsening safety record. Transport accident per metric ton transported decreased. In general, most measures got worse.Environmental:Energy consumption increased by 5 percent and TOC t/year increased 36 percent.However, the other pollution measures (such as CO2t/year and NO2t/year) decreased. Figures later in the disclosure compare eco-efficiency measures for 2005, 2004, and 1992. Long-term trends (92/05) of all measures beside the one for CO2show significant decreases. In general, Roche’s environmental record has improved.6. a. According to the Web site, the objective of the International Auditingand Assurance Standards Board (IAASB) is to serve the public interest by: setting, independently and under its own authority, high qualitystandards on auditing, quality control, review, other assurance,and related services, andfacilitating the convergence of national and internationalstandards,thereby enhancing the quality and uniformity of practice throughout theworld and strengthening public confidence in the global auditing andassurance profession.b.According to this Web site, auditing standards refer to the audit orreview of historical financial information, while assurance standardsrefer to engagements dealing with subject matters other than historicalfinancial information.c.PricewaterhouseCoopers states that Roche’s internal sustainabilityreporting guidelines are properly applied, that its data collectionsystem is functioning as designed, and that its “social dimensionreporting provides an appropriate basis for the disclosure of socialdimension information…” Thus, Roche has received a “clean opinion”on its sustainability reporting.7. a. Corporate social responsibility is about how companies conductthemselves in relation to “stakeholders,” such as workers, consumers,and the broader society in which firms operate.b.Some argue that “the business of business is business.” In conductingtheir business, companies provide huge and critical contributions tosociety. Among these are productivity gains, innovation and research,employment, and human capital development. In poor countries, companiesoften contribute critical capital, technology, and skills that reducepoverty. Companies that compete and prosper make society better off.Under this view, the proper guardian of the public interest isgovernment, not business. Another view is that social issues (andsocial responsibility) are not tangential to business but fundamental toit. Companies that ignore public sentiment make themselves vulnerableto attack. Ignoring social issues turns a blind eye to forces that mayalter a company’s strategic future. Thus, companies ought to do morethan the law requires since social issues ultimately feed intoshareholder value.c.Whether companies ought to report on their social responsibilityactivities probably depends on one’s view of corporate socialresponsibility. Nevertheless, a strong case can be made that proactivedisclosure of a company’s societal contributions can positively aff ectits image and ultimately its bottom line.d.As noted in c., the relevance of CSR disclosures for outside investorsis that a company’s societal contributions can positively affect itsimage and ultimately its bottom line.8. a. The performance indicators recommended in the GRI guidelines are as follows:Economic Performance IndicatorsCore IndicatorsAdditional IndicatorsDirect Economic ImpactsCustomersEC1. Net sales.EC2. Geographic breakdown of markets. For each product or productrange, disclose national market share by country where this is 25% or more.Disclose market share and sales for eachcountry where national sales represent 5%or more of GDP.SuppliersEC3. Cost of all goods, materials, andservices purchased.EC11. Supplier breakdown by Organization and country. List all suppliers from which purchases in the reporting period represent 10% or more of total purchases in that period. Also identify all countries where total purchasing represents 5% or more of GDP.EC4. Percentage of contracts that were paid in accordance with agreed terms, excluding agreed penalty arrangements. Terms may include conditions such as scheduling of payments, form of payment, or other conditions. This indicator is the percent of contracts that were paid according toterms, regardless of the details of theterms.EmployeesEC5. Total payrolland benefits (includingwages, pension, other benefits, and redundancy payments) brokendown by country or region. This remuneration should refer to currentpayments and not include futurecommitments.Providers of CapitalEC6. Distributions to providers ofcapital broken down by interest on debtand borrowings, and dividends on allclasses of shares, with any arrears ofpreferred dividends to be disclosed. This includes all forms of debt andborrowings, not only long-term debt.EC7. Increase/decrease in retainedearnings at end of period.Public SectorEC8. Total sum of taxes of all types paid broken down by country. EC12. Total spent on non-core business infrastructure development. This isEC9. Subsidies received broken down by country or region. This refers to grants, tax relief, and other types of financial benefits that do not represent a transaction of goods and services.Explain definitions used for types ofgroups.infrastructure built outside the main business activities of the reporting entity such as a school, or hospital for employees and their families.E10. Donations to community, civilsociety, and other groups broken down interms of cash and in-kind donations pertype of group.Indirect Economic ImpactsEC13. The Organization’s indirect economicimpacts. Identify major externalitiesassociated with the reportingOrganization’s products and services.Environmental Performance IndicatorsCore IndicatorsAdditional IndicatorsMaterialsEN1. Total materials use other than water,by type. Provide definitions used fortypes of materials. Report in tons,kilograms, or volume.EN2. Percentage of materials used that arewastes (processed or unprocessed) fromsources external to the reportingOrganization. Refers to both post-consumer recycled material and waste fromindustrial sources. Report in tons,kilograms, or volume.EnergyEN3. Direct energy use segmented by primary source. Report on all energy sources used by the reporting Organizationfor its own operations as well as for the production and delivery of energy products ., electricity or heat) to other Organizations. Report in joules.EN17. Initiatives to use renewable energy sources and to increase energy efficiency. EN18. Energy consumption footprint ., annualized lifetime energy requirements) of major products. Report in joules. EN4. Indirect energy use. Report on all energy used to produce and deliver energy products purchased by the reporting Organization ., electricity or heat). Report in joules.EN19. Other indirect (upstream/downstream) energy use and implications, such as Organizational travel, product lifecycle management, and use of energy-intensive materials.WaterEN5. Total water use. EN20. Water sources and related ecosystems/habitats significantly affectedby use of water. Include Ramsar-listedwetlands and the overall contribution toresulting environmental trends.EN21. Annual withdrawals of ground andsurface water as a percent of annualrenewable quantity of water available fromthe sources. Breakdown by region.EN22. Total recycling and reuse ofwater. Include wastewater and other usedwater ., cooling water).BiodiversityEN6. Location and size of land owned, leased, or managed in biodiversity-rich habitats. EN23. Total amount of land owned, leased, or managed for production activities or extractive use.EN24. Amount of impermeable surface as apercentage of land purchased or leased.EN7. Description of the major impacts on biodiversity associated with activities and/or products and servicesin terrestrial,freshwater, and marine environments. EN25. Impacts of activities and operations on protected and sensitive areas ., IUCN protected area categories 1-4, world heritage sites, and biosphere reserves). EN26. Changes to natural habitatsresulting from activities and operationsand percentage of habitat protected orrestored. Identify type of habitataffected and its status.EN27. Objectives, programs, and targetsfor protecting and restoring nativeecosystems and species in degraded areas.EN28. Number of IUCN Red List species withhabitats in areas affected by operations.EN29. Business units currently operatingor planning operations in or aroundprotected or sensitive areas.Emissions, Effluents, and WasteEN8. Greenhouse gas emissions. (CO2, CH4, N2O, HFCs, PFCs, SF6). Report separate subtotals for each gas in tons and in tons of CO2 equivalent for the following: - direct emissions from sources owned or controlled by the reporting entity - indirect emissions from imported electricity heat or steam EN30. Other relevant indirect greenhouse gas emissions. (CO2, CH4, N2O, HFCs, PFCs, SF6). Refers to emissions that are a consequence of the activities of the reporting entity, but occur from sources owned or controlled by another entity Report in tons of gas and tons of CO2 equivalent.EN9. Use and emissions of ozone-depletingsubstances. Report each figure separately in accordance with Montreal Protocol Annexes A, B, C, and E in tons of CFC-11 equivalents (ozone-depleting potential).EN31. All production, transport, import,orexport of any waste deemed “hazardous” under the terms of the Basel Convention Annex I, II, III, and VIII.EN10. NOx, SOx, and other significant air emissions by type. Include emissions of substances regulated under: - local laws and regulations - Stockholm POPs Convention (Annex A, B, and C) – persistent organic pollutants - Rotterdam Convention on Prior Informed Consent (PIC) - Helsinki, Sofia, and Geneva Protocols to the Convention on Long-RangeTrans-boundary Air PollutionEN32. Water sources and related ecosystems/habitats significantly affected by discharges of water and runoff. Include Ramsar-listed wetlands and the overall contribution to resulting environmental trends. See GRI Water Protocol. EN11. Total amount of waste by type anddestination. “Destination” refers tothe method by which waste is treated,including composting, reuse, recycling,recovery, incineration, or land filling.Explain type of classification method andestimation method.EN12. Significant discharges to water by type.EN13. Significant spills of chemicals, oils, and fuels in terms of total number and total volume. Significance is defined in terms of both the size of the spill and impact on the surrounding environment. SuppliersEN33. Performance of suppliers relative toenvironmental components of programmer andprocedures described in response toGovernance Structure and ManagementSystems section.Products and ServicesEN14. Significant environmental impacts ofprincipal products and services.Describe and quantify where relevant.EN15. Percentage of the weight of productssold that is reclaimable at the end of theproducts’ useful life and percentage thatis actually reclaimed.ComplianceEN16. Incidents of and fines for non-compliance with all applicableinternationaldeclarations/conventions/treaties, andnational, sub-national, regional, andlocal regulations associated withenvironmental issues. Explain in terms ofcountries of operationTransportEN34. Significant environmental impacts oftransportation used for logisticalpurposes.Overall。

英语作文-资产管理行业积极推动绿色金融发展，促进可持续经济增长The asset management industry plays a pivotal role in advancing green finance initiatives, thereby fostering sustainable economic growth. By integrating environmental considerations into financial decision-making processes, asset managers contribute significantly to the global agenda of achieving sustainability goals.Asset managers are increasingly recognizing the importance of incorporating environmental, social, and governance (ESG) criteria into their investment strategies. This paradigm shift is driven by several factors. Firstly, there is a growing awareness of the long-term risks associated with climate change and environmental degradation. These risks encompass physical risks, such as damage from extreme weather events, and transition risks, such as policy changes and shifts in market preferences towards sustainable technologies.Moreover, regulatory pressures are pushing asset managers to adopt sustainable practices. Regulatory frameworks across various jurisdictions are being strengthened to promote transparency and accountability in ESG disclosures. Asset managers, therefore, face a dual imperative: to comply with regulatory requirements and to meet the rising expectations of investors who prioritize sustainability.Furthermore, investor demand is a powerful catalyst for the integration of green finance principles. A significant portion of institutional and retail investors now seek investment opportunities that not only generate financial returns but also align with their values and sustainability objectives. This shift in investor preferences has prompted asset managers to expand their product offerings to include ESG-focused funds and sustainable investment strategies.In response to these drivers, asset managers are implementing a range of initiatives to promote green finance and support sustainable economic growth. One key initiative is the integration of ESG factors into investment analysis and decision-making. This involvesassessing the environmental and social impacts of potential investments alongside traditional financial metrics. By doing so, asset managers can identify opportunities that mitigate environmental risks while capitalizing on the growing market demand for sustainable solutions.Additionally, asset managers are engaging with companies to improve their ESG practices through active ownership and shareholder engagement. By exercising their voting rights and influencing corporate policies, asset managers can drive positive change within companies, encouraging them to adopt sustainable business practices and enhance their ESG disclosures.Moreover, asset managers are collaborating with policymakers, industry associations, and non-governmental organizations to shape regulatory frameworks and industry standards that promote green finance. These partnerships are crucial for establishing a conducive environment for sustainable finance to thrive, fostering innovation, and scaling up investments in renewable energy, clean technologies, and other sustainable sectors.Furthermore, asset managers are enhancing transparency and reporting on ESG performance. Improved disclosure enables investors to make informed decisions based on comprehensive data regarding a fund's environmental footprint, social impact, and governance practices. This transparency also facilitates benchmarking and comparison among funds, driving market competition towards higher ESG standards.In conclusion, the asset management industry's proactive promotion of green finance is instrumental in advancing sustainable economic growth. By integrating ESG considerations into investment practices, engaging with stakeholders, and advocating for supportive policies, asset managers are not only managing financial risks but also seizing opportunities to contribute positively to environmental stewardship and societal well-being. This commitment to sustainability underscores the industry's role as a key driverof change towards a more resilient and inclusive global economy.。

外文出处Business & Economic Review,2006（4）:21-27外文作者布莱恩.斯坦科，艾琳.布罗根,艾琳,亚历山大,约瑟芬.蔡.梅齐原文：Environmental AccountingHere's why projected cleanup costs from hazardous waste sites will be findingtheir way onto the balance sheets of Corporate America.Monitoring the production and disposal of hazardous waste has been a top priority of the United States government and the Environmental Protection Agency (EPA) since the mid-1970s, largely as a result of the Love Canal environmental disaster. Unfortunately, the remediation of hazardous waste sites is not finished, and cleanup cost estimates range anywhere between $500 billion and $1 trillion. American corporations will ultimately be held accountable for these costs. What remains to be seen, however, is exactly who, when, and how much.In terms of corporate responsibilities, this article discusses requirements regarding the financial reporting of environmental liabilities and current initiativesthat should improve the measurement and disclosure of these liabilities. Investors and business professionals alike must understand the significance of these obligations asthey relate to current and future corporate financial statements.Financial ReportingFinancial reporting requirements have evolved over time under several governing bodies. The Securities Act of 1934 created the Securities and Exchange Commission (SEC) and gave it the authority to administer federal securities laws and prescribe accounting principles and reporting practices. Companies that are considered under the jurisdiction of the SEC include any company whose stock is publicly traded. As a result, these companies are required to follow SEC disclosure requirements in their filings.The Financial Accounting Standards Board (FASB) is responsible for establishing the current standards of financial accounting and reporting. The standardsor pronouncements that the FASB issues, "Statements of Financial Accounting Standards" (SFASs), are officially recognized as authoritative by the Securities and Exchange Commission and the American Institute of Certified Public Accountants (AICPA), the national professional organization of CPAs.Until recently, the AICPA played a prominent role in the accounting and reporting environment. But as a result of the Sarbanes-Oxley Act of 2002, the AlCPA's Auditing Standards Board (ASB) was limited in its role of establishing Generally Accepted Auditing Standards. Auditing and related professional practice standards as they pertain to public companies are now established by the Public Company Accounting Oversight Board (PCAOB), a private-sector, nonprofit corporation created to oversee the auditors of public companies in order to protect the interests of investors and further the public interest in the preparation of informative, fair, and independent audit reports.Evolution of Environmental Accounting StandardsThe common definition of "environmental accounting" is "the identification, measurement, and allocation of environmental costs, the integration of these environmental costs into business decisions, and the subsequent communication of the information to a company's stakeholders" (AICPA).Typical environmental costs include off-site waste disposal costs, cleanup costs, litigation costs, and other related costs.The first accounting standards or interpretation of standards that could be applied to environmental liabilities were enacted by the FASB in 1975 and 1976. These rules covered a generic grouping of contingent liabilities (including environmental liabilities). Initially the FASB stated that contingent liabilities arising from environmental cleanup costs should be accounted for and disclosed according to Statement of Financial Accounting Standards (SFAS) No. 5, "Accounting for Contingencies" (FASB 1975). One year later, the FASB issued Interpretation (FIN) No. 14, "Reasonable Estimation of the Amount of a Loss" (FASB 1976), offering additional guidance regarding loss contingencies. Essentially, the standard required losses to be accrued for when they became "probable and reasonably estimable."SFAS No. 5 is still followed today by accountants who are considering the measurement and disclosure of environmental liabilities.SuperfundPrior to Congress passing legislation granting the EPA authority to identify and sanction Potentially Responsible Parties (PRPs), most reported environmental liabilities were minimal. That changed in 1980 when Congress passed the Comprehensive Environmental Response, Compensation and Liability Act of 1980 (CERCLA), commonly known as the Superfund Act. CERCLA established strict regulatory requirements regarding the release of hazardous substances from existing or future waste sites.Six years later, Congress amended CERCLA with the Superfund Amendment and Reauthorization Act (SARA).This strengthened the EPA’s authority and increased the agency’s fund balance. Under the new Superfund Act, the EPA became responsible for identifying and listing those locations throughout the United States where hazardous substances or waste either have caused or may cause damage to the environment. The EPA, through administrative or legal action, seeks to require PRPs to accept responsibility for the remediation of contaminated sites.Under CERCLA, a PRP is defined as any individual or company that is potentially responsible for, or contributed to, the contamination problems at a Superfund site. According to Paul D. Hutchinson, this can include:• Current owners or operators of facilities where hazardous substances have been deposited• Owners or operators of facilities at the time hazardous substances were deposited• Generators of hazardous substances deposited at facilities• Transporters of hazardous substances to facilities• Per sons who arranged for disposal or treatment of hazardous substances at facilitiesOnce the EPA identifies a PRP, a liability-based program is used to address the cleanup of the site. Under the liability-based program, a potentially responsible partyis classified into one of three categories:• Strict Liability - the PRP is liable for cleanup costs even when there was no negligence• Joint and Several Liability – any one party can be forced to bear the full cost of the remedy, even if several parties contributed to the waste at a site• Retroactive Liability - the provisions apply to actions that took place before CERCLA was passedAfter the EPA identifies the PRPs and their respective liability, it sends notification to the SEC and the respective companies or individuals.Regulation S-K and FRR 36With the increased environmental regulation, the accounting regulatory bodies began to issue standards regarding the reporting and disclosure of environmental liabilities. In 1982, the SEC integrated all of its environmental disclosure requirements into Regulation S-K, requiring disclosure if pollution expenditures had a material effect on the company's earnings. Regulation S-K Item 101, known as the Description of Business, requires registrants to disclose, among other things, the material effects of complying or failing to comply with environmental requirements on the capital expenditures, earnings, and competitive position of the registrant and its subsidiaries. S-K Item 103 requires registrants to describe any material concerning pending legal proceedings unless the legal proceedings involve ordinary routine litigation incidental to the business. S-K Item 303, often referred to as Management Discussion and Analysis of Financial Condition and Results of Operations, requires the disclosure of environmental contingencies that may reasonably have a material impact on net sales, revenue, or income from continuing operations.In 1989, the SEC provided further guidance by issuing Financial Reporting Release (FRR) 36. FRR 36 discusses and illustrates various disclosure requirements for the Management's Discussion and Analysis (MD&A) component of the SEC annual report 10-K filing and the shareholder annual report.Staff Accounting Bulletin (SAB) 92Even with this increase in regulation, companies were still finding it difficult toestimate liabilities that needed to be disclosed. In response, the SEC issued Staff Accounting Bulletin No.92 (SAB 92) to further clarify its disclosure requirements. SAB 92 specifically discussed the disclosure of environmental liabilities in the balance sheet. The SEC's position on the disclosure of environmental liabilities was strengthened through an agreement with the EPA in 1990. Essentially, the EPA would provide the SEC with certain quarterly information, including names of PRPs, a list of all cases filed under CERCLA, and a list of civil and criminal cases under federal environmental laws. In exchange for this information, the SEC agreed to target the enforcement of environmental disclosures.AICPA Statement of Position 96-1By 1996, the EPA had identified more than 36,000 hazardous waste sites in the United States. The EPA then took what they considered to be the most severe of the contaminated sites and developed the National Priorities List (NPL). This list contained 1,405 sites, each referred to as a Superfund site. From these Superfund sites alone, the EPA proceeded to identify 15,000 PRPs connected to these sites. These PRPs would eventually be responsible for cleanup costs that would range from $35 million to $1 billion per site. The release of this information revealed to the accounting profession that the remedial liabilities of the PRPs were significant and, therefore, required better accounting and disclosure. As a result, the AICPA issued Statement of Position (SOP) 96-1, "Environmental Remediation Liabilities," which provided specific guidance on estimation and the financial reporting of environmental accruals and contingencies.Analysis of the Standards (Past and Present)(A) Recognition of Environmental LiabilitiesRecognition pertains to when a liability should be reported in the financial statements. Contingent liabilities are obligations that are dependent upon the occurrence or nonoccurrence of one or more future events to confirm the amount payable, the payee, the date payable or its existence. The most significant liability that a firm faces in relation to environmental accounting comprises the remediation costs. Remediation costs typically include cleanup costs, litigation costs, and other costsassociated with legal compliance.FAS No. 5，mentioned earlier，requires that a provision for a loss contingency be recorded and a liability recognized in financial statements when both of the following conditions are met:• It is probable that an asset has been impaired or a liability has been incurred at the date of the financial statements• The amount of the loss can be reasonably estimatedFASB Interpretation (FIN) No. 14 provides additional guidance on how to recognize a loss contingency when the estimated loss is within a specified range. It recommends that the minimum amount of the range be accrued, unless some amount within the range appears at the time to be a better estimate than any other amount within the range.The AICPA SOP 96-1 expands the types of costs that may be appropriately accrued and the ability to consider technologies under development in order to help assess the ultimate cost of remediation efforts more accurately. PRPs must now use a more conservative approach (increase the probability of loss recognition) than under the prior provisions of SFAS No. 5 to ascertain if they should accrue such liabilities. According to the SOP 96-1, the probability criterion of SFAS No. 5 is met if the EPA has decided (or probably will) that the company must participate in remediation. Liabilities must now be recognized when litigation has commenced or an assertion of a claim is probable whenever the PRP is associated with that site. In addition, PRPs must now accrue potential environmental remediation liabilities "up front," all at once, rather than recognize the expenses when they are actually paid.(B) Accounting for Recognized Environmental LiabilitiesWhen a company has determined that an environmental obligation exists, it must be measured and accounted for based on available information. Key accounting issues related to the recognition of environmental liabilities are highlighted below: Estimates of the Environmental LiabilityAccording to AlCPA's SOP 96-1, once a liability is determined, its magnitude must be estimated. In developing the estimates, according to Kathleen BlackburnHethcox, Richard Riley, and Jan R. Williams writing in National Public Accountant, the factors below should be considered:• The extent and type of haz ardous substances at the site, and the costs to be included in the estimate• The effect of expected future events or developments• The range of technologies that can be used in remediation• The number and financial condition of other PRPs• The effect o f potential recoveriesEarly estimates of loss can be revised later if new information gives cause for a change. The revisions should be accounted for as a change in accounting estimate, thereby only affecting current and future financial reporting. No retroactive restatement of prior year financial statements is allowed under SOP 96-1. The SOP 96-1 also recommends that for various stages of remediation, benchmarks be used to evaluate the extent of the amount that can be estimated. At a minimum, the estimate should be evaluated as each benchmark occurs; which includes identification of the company as a PRP, receipt of a unilateral administrative order requiring a removal action, participation in a remedial investigation (Rl) or feasibility study (FS) as a PRP, completion of a feasibility study, and issuance of a record of decision.Source: Brian B Stanko, Erin Brogan, Erin Alexander, and Josephine Choy-Mee Chay.Environmental Accounting[J]. Buinese & Economic Review, 2006,(4):21-27.。

文献信息：文献标题：The impact of environmental information disclosures on shareholder returns in a company: An empirical study（企业环境信息披露对股东回报的影响：一项实证研究）国外作者：Ragothaman Srinivasan；Carr David文献出处：《International Journal of Management》,2008,25（4）, p613-620字数统计：英文 2030 单词，10523 字符；中文 3653 汉字外文文献：The impact of environmental information disclosures onshareholder returns in a company: An empirical studyThe Emergency Planning and Community Right to Know Act (1986) has mandated Toxic Release Inventory (TRI) disclosures in the United States. This Act requires all manufacturing companies (SIC code 20-39) who employ more than 10 people to provide an annual report about the release of more than 300 specified toxic chemicals. Similar legislation exists in other countries as well. How is this information used by investors and corporations? We develop and test a regression model to answer this question. We also perform a few robustness tests. Our sample comes from TRI disclosures for “top 100” corporate polluters ba sed on COMPUSTAT data. Descriptive statistics and correlation measures are also provided. The higher the return on assets the higher is Tobin’s q (a proxy for firm value or shareholder wealth). The waste disposal variable (toxic air release) is a statistically significant predictor of Tobin’s q. As expected, the sign of the regression coefficientfor waste disposal is negative. In addition, firm size has a significant impact on Tobin’s q. A firm’s beta, P/E ratio, and the corporate governance variable are all statistically insignificant.1. IntroductionThe disastrous Union Carbide accident that occurred in India in 1984 and other smaller chemical accidents have caused anxiety in the public’s mind about the release of chemicals from factories. The Emergency Planning and Community Right to Know Act (1986) has mandated Toxic Release Inventory TRI disclosures. This Act requires all manufacturing companies (SIC code 20-39) in the United States who employ more than 10 people to provide an annual report about release of more than 300 specified toxic chemicals. The TRI program offers environmental performance information to the public and is administered by the Environmental Protection Agency (EPA). How is this information used by investors and corporations?EPA’s Environmental Economics Research Strategy (EPA, 2004) identifies measuring the benefits of environmental information disclosures as one of its high priority research areas. Some interesting research results have already been published. For example, Konar and Cohen (1997) report negative stock price reactions to TRI disclosures in 1989. These negative stock returns forced companies to change their behavior. Those firms with the largest negative stock market returns to TRI announcements in 1989 subsequently reduced their emissions more than other firms in their industry. The purpose this research project is to examine the association between the TRI disclosures and firm value as measured by Tobin’s q. The goal of examining the association between the TRI disclosures and firm value will be accomplished through the development and testing of a regression model. A few robustness tests are also conducted. Tobin’s q is a widely used proxy for firm value in the finance literature (Gompers, Ishii and Metrick,2003) and is used in this study as the dependent variable.Several researchers have conducted event studies and documented negative stock price reactions to TRI announcements (Hamilton 1995 and Khanna et al. 1998). Eventstudies examine the stock price reactions on one or two days when the environmental information is disclosed. Klassen and McLaughlin (1996) also reported significant negative stock price reactions to bad environmental news such as oil spills. These event studies do not analyze longer-term stock price trends. These studies have generally used smaller samples. Moreover, they have used data from 1989 which are eighteen years old. To overcome these difficulties, a new regression model is developed which uses more recent data from 2000 TRI disclosures. The TRI disclosure data is compiled from raw data reported to the EPA on a facility-by-facility basis and not on a company-bycompany basis. The difficulty of aggregating to company-level data makes the 2000 TRI disclosures the most recent data currently available.2. Prior ResearchKarpoff and Lott (1993) report that when corporate illegal activities and other fraudulent financial schemes are revealed, stock price declines have been the result. In order to estimate the value of intangible assets, we propose to include environmental performance information among the explanatory variables (see Konar and Cohen 2001). Good environmental performance can translate into a good reputation for the firm as an ecology-friendly company and this can increase investor trust (Ragothaman and Lau, 2000). Similarly, bad environmental performance can lead to stock price declines.This research builds on prior research and expands knowledge in several different and new ways. 1) Data used in this study are more recent (than 1989) and come from TRI disclosures for the year 2000; 2) Tobin’s q is measured in accordance with suggestions from finance scholars; 3) The regression model includes some new variables; and a cross-sectional regression model is used. Descriptive statistics and correlation measures are also provided. New insights are gained about the impact of environmental disclosure programs on stockholders’ wealth. Our formulation for Tobin’s q follows that of Chung and Pruitt (1994) and Hirschey and Connolly (2005), where q is measured as the market value of common shares outstanding plus the bookvalue of total assets minus common equity, all divided by the book value of total assets. Tobin’s q is viewed as a market-based measure of firm valuation. In this paper, the effect of environmental disclosures on the market valuation of firms, proxied by Tobin’s q, is examined.Beta is a measure of the risk associated with owning shares in a firm and is commonly used to measure market risk. Konar and Cohen (1997) utilize beta to control for the systematic risk in security returns. Beta is included in this study as a control variable. Various measures of firm size appear in the literature. Dowell, Hart, and Young (2000) use the logarithm of total assets with mixed results in examining whether corporate global standards create or destroy market value. Hamilton (1995) uses the number of employees as a proxy for firm size in examining the relationship between Toxic Release Inventory data and media and stock market reactions. The logarithm of the number of employees (LEMP) is used as a proxy for firm size, and is included in the model as another control variable.Waste (toxic air release) is measured as waste disposal in pounds per revenue- dollar. Waste should be negatively related to Tobin’s q, as it measures the extent to which firms are “dirty.” Konar and Cohen (1997) use toxic chemi cal releases and the number of lawsuits to proxy waste. Hamilton (1995) uses the number of superfund sites to proxy waste. Return on assets (ROA), defined as net income divided by total assets, is used as a measure of firm-level performance. It is a proxy for profitability. ROA should be positively related to Tobin’s q, since better performing firms should be more highly valued in the marketplace, ceteris paribus. Hirschey and Connolly (2005) use profit margin to measure profitability.Another control variable used in this study is the price-to-earnings ratio. The price-to-earnings (PE) ratio is measured as the market price of a firm’s common stock divided by the firm’s income-per-share of common stock. The PE ratio is included in the model as a control variable to pick up the effect of firm-level growth. Firms that are growing rapidly should have a higher market valuation, as measured by Tobin’s q. Yet another control variable used in this paper is “audit opinion” which is a proxy for the corporate governance mechanism. Li et al. (2005) found that firms with higherstock market return tended to receive more clean (unqualified) audit opinions. In other words, audit opinion is negatively related to market value of the firm. Hodge et al. (2004) conducted an experimental research project and concluded that investors reacted to audit qualifications as if it signaled that management was strategically understating financial results. It could be posited that management was concerned about future performance and consequently understated the current performance. According to Choi and Jeter (1992), audit qualifications indicate that uncertainties associated with future cash flows have increased and consequently, the future market value of the firm can be adversely affected.3. Methodology and data sourcesResearchers at the Political Economy Research Institute (PERI) at the University of Massachusetts released, in 2004, the list of the top 100 corporate air polluters based on TRI data disclosed by companies in the year 2000. The toxic (air release) waste data are reported in pounds per revenue dollar. Data from COMPUSTAT were used to compute several operating and financial ratios for these 100 firms. The following independent variables were obtained from the COMPUSTAT database: market beta, return on assets, logarithm of number of employees, P/E ratio and audit opinion. Following Hirschey (2005), the following formula is used to estimate Tobin’s q: Tobin’s q = [Total assets + Total market value of equity –Book value of equity] / Total assets. Tobin’s q was also computed from the data obtained from the COMPUSTAT data base. Due to missing variables in the COMPUSTAT database, 9 companies were dropped. One more firm was deleted because of an extreme outlier. The final sample used in this study contains data from 90 companies.The multiple regression model used in this study is:Tobin’s q = f {market beta (risk), logarithm of number of employees, waste discharge per revenue dollar, return on assets, P/E ratio and audit opinion} The research questions are transformed into null hypotheses as given below:H1: Beta has no significant effect on Tobin’s q.H2: Size as measured by number of employees has no significant effect on Tobin’s q.H3: Waste discharge has no significant effect on Tobin’s q.H4: Return on assets has no significant effect on Tobin’s q.H5: Growth as measured by the P/E ratio has no significant effect on Tobin’s q.H6: Corporate governance as measured by audit opinion has no significant effect on Tobin’s q.4. Results and discussionThe descriptive statistics are reported in Table 1. The average Tobin’s q for the sample firms is 2.176. The average amount of toxic air release (waste discharge) is 0.0009 pounds per revenue dollar. The mean for return of assets is 4.648 percent. The average beta (risk measure) is 1.121.Q ratio = Tobin’s QBeta = Market beta (risk)LEMP = Logarithm of number of employeesWaste = Waste disposal per revenue-dollarROA = Return on assetsP/E ratio = Price Earnings ratioAUOP = Audit opinionA correlation analysis of these six explanatory variables with the Tobin’s q and other independent variables was performed. The correlation results are reported inTable 2.The correlation analysis results indicate that Tobin’s q is strongly related to return on assets. The higher the return on assets, the higher is Tobin’s q. Beta, firm size and waste discharge are all negatively related to Tobin’s q. Beta and return on assets have strong negative correlation. Firm size and waste discharge are negatively correlated.Multicollinearity among independent variables may be present in the data and can potentially lead to unstable regression coefficients. A rule of thumb is suggested by Judge et al. (1985) to assess the impact of multicollinearity. They argue that a serious multicollinearity problem arises only when correlations among the explanatory variables are higher than 0.8. In our dataset, the highest correlation is between return on assets and beta at -0.411. Hence, the degree of collinearity present appears to be too small to invalidate estimation results.An ordinary least-squares regression model was developed to investigate the relationship between Tobin’s q and toxic air release, beta, return on assets, growth and other independent variables. Regression methodology permits the testing of six null hypotheses simultaneously. Tobin’s q was the dependent variable and the six explanatory variables mentioned earlier were the independent variables. The regression coefficients, t-statistics (in parentheses), and significance levels are reported in Table 3, column I. The multiple regression model has a respectable adjusted R-squared of 31.3 percent.Thbk 3: Mnhlpie Regression Resultse CONSTANT 2.565 2.450 2.62I 1.416(4.295)*°°(2.273)”(4. t40)*°’(1.320) BETA-0.029 -0.025 -0.025 •0.600(-0.186) (-0. I58) (-0. IG2) (-0.353)LOCi EMPLOYEES -0.363(-3.319)***-0.371(-2.919)**•-0.354(-3.219)***-0.506(-2.880)***WAS SALES -163.186(-2.244)*^-166.038(-2.172)**-137.856(- l.785)•-522.126(-l,846)•RETURH ON 0.1S6 0.157 0.149 0.138 ASSETS (4.343)*••(4.285)*••(4.049)**^ (3.407)**•PPE RATIO 0.013 0.013 0.015 0.010(1.574) (1.569) (1.787)* (1.158)0.030 0.029 0.023 0.I70(0.290) (0.278) (0,213) (1.329)0.016 0. I99(0.129) (1.323) CAPITAL-EXPEN/ -1.413SALES (-0.770)R&D £XP/SALES L236‹i.x8)â7610313 0.3W0.294 0.342 ‘The dependent verieble is Tobin’s O•Sintistically e igaificant at Um l evel**Statistically significant at 5& level***Statistically significant at IN level中文译文：企业环境信息披露对股东回报的影响：一项实证研究在美国，应急计划和社区知情权法案（1986）被授权披露企业有毒排放清单。

会计舞弊财务舞弊外文文献翻译(含：英文原文及中文译文)文献出处：Baｄａｗi I M. Global corporate accoｕｎting fraｕd ｓａnｄaｃtiｏn ｆｏr reforｍs［Ｊ]. Review of Buｓｉnｅsｓ, 200５, :26(：2）.英文原文GｌoｂａｌCorporaｔe Accounting Frauds ａnd Actioｎfor ＲeformｓIｂrａhim ＢadａｗｉSt.John’ｓUnｉvｅrsityAbｓtraｃtThe reｃent wave of ｃｏrｐorate fraｕdulenｔfinａｎcial reportinｇhas promｐtｅｄgｌｏbal actｉoｎs ｆｏr refｏrms in corpｏｒaｔｅgovｅrnａnce aｎd finaｎcｉaｌreｐｏｒtinｇ, by gｏvｅrnmenｔｓaｎd aｃｃoｕｎｔing anｄaｕdiｔinｇstanｄard-settｉng ｂodies in theＵ.S.ａnd ｉntｅrnatiｏnａlly, iｎclud ｉnｇtｈｅEｕropean Commiｓsioｎ; the InｔｅrnａtionaｌＦederatｉon oｆAccoｕｎtanｔs; tｈe Oｒganｉzatiｏn for Ｅcｏn ｏｍｉｃCoopｅｒatｉｏｎand Developmｅnｔ；aｎd otheｒs，in order tｏrestoｒｅiｎｖestor ｃoｎｆｉｄeｎce ｉn financi ａｌｒepoｒtｉng, tｈｅaccoｕnting proｆesｓioｎand ｇlobal fｉnａｎｃｉaｌmａrkets.IｎｔrｏｄｕctioｎDｕriｎｇthe reｃent ｓｅries of ｃoｒpｏratｅfraｕdul ｅnt fｉｎaｎciａl rｅporting ｉncidentｓin ｔｈe Ｕ．S．，ｓimila ｒｃorpoｒate scandａls were ｄｉsｃｌoｓed in seｖeral other c ｏｕntriｅs．Almost all caｓeｓof foreign ｃorpoｒatｅaccouｎｔinｇfrａｕｄs ｗereｃommitted bｙeｎｔitieｓｔｈaｔｃond ｕcｔtheir bｕsineｓseｓiｎmｏre than ｏne cｏuntry, and most ｏf tｈese eｎtｉtｉeｓａｒe alsｏｌisted on U．Ｓ. stoｃｋexcｈanges. Fｏlｌowinｇthe lｅgisｌａtiｖe and reｇulatory ｒeforms ｏf coｒｐorate Amerｉcａ，ｒesulｔing frｏm tｈe SarｂａnｅsOxley Acｔｏf 20０2，reｆｏrms wｅrｅaｌso inｉｔiateｄw ｏｒlｄｗide. Thｅｐriｍary puｒpｏse of this pａpｅr ｉs twofo ｌd：(1) to ｉdｅntｉｆy thｅpｒominｅnt Ａmerican anｄforeｉｇn compａnieｓiｎvｏｌｖed in fｒaudulｅｎt ｆiｎancial rｅｐoｒｔiｎg and the ｎａtｕrｅof ａccouｎting iｒregｕｌaritｉｅs ｔhey commitｔed;anｄ(2) to hiｇｈｌight the gｌobaｌreactioｎfor corpoｒate reforms whicｈare aｉmｅｄat resｔorｉng inｖeｓtor conｆidence iｎfinａncｉal reｐortiｎg，the public accountinｇprｏfesｓiｏn and gｌobal capital mａrkets.Ｃａseｓof GlobaｌCorpoｒatｅＡｃcouｎting FraudsThｅｌｉst ｏf cｏrpoｒａｔe finａncial ａccｏunting sｃａndａｌs in the U．S. ｉｓextｅnｓive, and each one was tｈe resuｌt of ｏne oｒmｏｒe creative accouｎtiｎｇiｒreguｌaritieｓ. Eｘhi ｂｉt 1 identifｉeｓ a sample of U．Ｓ. companieｓｔhａt committed such ｆraud anｄthe ｎａｔuｒe oｆtheｉr frauｄulent financial ｒeｐorｔｉｎg aｃtivitiｅｓ.Wｈo Ｃomｍiｔs Financｉａl Frａud aｎd HowＴhere aｒe three groｕｐs ｏf bｕｓiｎess people whｏcommｉt financial staｔement fraｕdｓ. Ｔhey ranｇｅfrom ｓeｎior mａｎagｅment (CEＯａｎd ＣＦO); mid- aｎd lowｅr-leｖel mａnag ｅmenｔ; ａｎd organｉzａtiｏｎal crimiｎals[６,１6］. CEOs ａnd CＦＯs cｏmmｉt accｏuｎting fｒauds ｔo conceal tｒue bｕsin ｅsｓpｅｒformance, to preｓerｖe peｒsonａl statｕs aｎｄｃonｔrｏl and to maiｎｔain perｓonal ｉncoｍｅａｎd wealth. Mid- and lowｅr-ｌeｖel employees fａlｓifｙfinancial statｅments ｒelａted toｔheiｒarｅa ｏｆｒeｓponsibilｉty (subsidiary，diｖｉsiｏn or other unｉt) to ｃonceal pooｒperｆoｒmance ａnd／orｔo eａrｎpeｒformａnｃe-bａseｄｂonuses. Orgａnizａtional crimｉnalｓfaｌｓifｙfｉnａncial statｅmenｔs ｔｏobｔａｉｎloaｎｓｏr to inflate a ｓtockｔhey pｌaｎto ｓeｌｌin a “ｐump-and－dump”schemｅ. Ｍethodｓof finaｎcｉａｌｓｔａtｅment sｃｈｅmｅs range froｍfｉcｔitiousｏr fａbricａｔed reｖenues; ａlteｒing ｔhe times at whｉch revenues are rｅcognizeｄ;impropｅr asｓeｔvaluaｔionｓand ｒeporting；conｃeａling liabilitieｓand expeｎseｓ; and iｍｐropeｒｆinaｎcia ｌstatement ｄiscloｓureｓ．Glｏbal Reguｌaｔory Ａctiｏn foｒCorｐorａte ａｎd Accoｕnｔing ReformsIn reｓｐｏnsｅｔo ｃorpoｒａtｅaｎd aｃｃｏunｔing scandaｌs,tｈｅeｆfeｃtｓoｆwhich areｓtill beinｇｆｅlt tｈrｏｕghouｔtｈeＵ．S. ecｏｎomy, and in ｏｒdｅｒto p ｒｏtｅct ｐublic iｎterｅsｔａnd tｏrｅsｔｏｒe invesｔｏｒｃonfiｄence in tｈe capitａl marｋｅt, U.S.ｌａwmaｋｅｒs, ｉn a cｏmprｏｍisｅｂｙthe Hoｕse aｎｄSｅｎａte, passed theＳarbanes-OxleｙAct of 2０02．Presiｄeｎt Ｂｕｓh siｇned tｈｉｓAct ｉｎto ｌａw （Public Lａw10７-2０4) ｏn Ｊｕly 30，２０02. The Act rｅsｕlteｄiｎmａｊorｃhａnｇｅｓｔo coｍpｌｉaｎｃｅpｒａcｔicｅs oｆlaｒge U.Ｓ. and non-U.Ｓ．cｏmpanｉes whose sｅcurｉtieｓare listｅd or tｒaded on U.S．stoc ｋexchanges, requiｒinｇexecuｔｉvｅs, boａｒds of directors ａnd external aｕditoｒs to undｅrtake ｍeasures to implemeｎt greaｔｅr accounｔaｂiliｔｙ，responsibｉlity and tｒansparｅncy ｏf ｆinａnｃial ｒeportiｎg. Tｈe sｔaｔｕtes ｏｆｔｈeＡct, ａnd thｅｎeｗSEC iｎitiativｅs that foｌlowed [1，４,8,1２,15］, ａre ｃonsｉdered thｅmost sｉgniｆicａｎｔlegislatiｏn aｎd ｒeｇulａtiｏnｓａffecting the cｏrporａｔe cｏｍmuniｔy anｄtheａccoｕｎting profｅssion ｓｉｎce １９３3.Otｈｅr U.S. reｇu ｌatorｙbodiｅs such ａs NYSE, NASＤAQ and the SｔatｅＳocｉetｉｅｓｏf CPＡs have alｓｏpasｓｅd new ｒeｇulatｉons whｉch pｌace adｄitionａｌburｄens on puｂlｉclｙtrａｄed c ｏmpａｎies ａnd their eｘterｎal aｕditｏrs.ＴｈｅSarbanes-Oxlｅy Act (SOＡ）ｉs eｘpressly applicａb ｌe to any ｎon-U.S．companｙregｉsteｒed on U.S.ｅｘc ｈanｇes under either the Sｅｃurｉｔｉes Act oｆ1933 oｒthe Securiｔy Eｘcｈanｇe Acｔof 1934,rｅgardｌess of couｎtrｙｏf incorporatioｎｏr coｒpｏrate domicile.Fｕrtｈerｍore, exｔeｒnal ａudｉtors ofｓｕch ｒegｉstrants，regardless ｏfｔｈeir n ａｔｉonaｌiｔy or placｅoｆbｕsinｅｓs，ａre ｓuｂject tｏthe ｏｖersｉght ｏf the Pｕｂlｉc Comｐany Acｃouｎｔing OｖｅｒsiｇｈｔＢoaｒｄ(PCAOB) anｄｔｏthe staｔutoryｒeｑu ｉremenｔs of the SOA.ThｅUniｔｅd Stａtｅs’ SOA has reverbeｒated aroｕnd ｔhe globe tｈrouｇh ｔhe corporate ａnd accoｕｎtiｎg reforms adｄressｅd by ｔhｅInternａtional Fedｅraｔion oｆAccｏuntants (I ＦAC);the Organization foｒEcｏnomｉc Coｏperａtiｏn aｎd Devｅlopment(OＥCD)；ｔhe European Coｍmｉｓsiｏn (UC）；ａnd ａｕthoritａtive bodｉｅs witｈin iｎｄｉviｄｕａl Euｒoｐeaｎｃountrｉes．Inteｒnａtioｎａl Federatｉｏn oｆAccｏuntanｔs (IFAＣ)Ｔhe IFAC is a pｒiｖaｔe ｇoveｒnance organｉzatｉoｎwhos ｅmemｂersａre tｈｅnａｔional profｅssional asｓoｃｉatiｏｎs of accountaｎtｓ．It formaｌlyｄeｓｃribes itself as the gｌobal rｅpｒｅｓｅntａtｉvｅof the accountｉnｇprofｅｓsｉon, wｉth the objectiveｏf seｒｖinｇthe puｂliｃｉnterｅｓt，ｓtrengtheni ｎg the woｒldｗide aｃｃｏuｎｔaｎcｙｐrofeｓｓion and coｎtribｕtinｇtｏthｅｄeｖelopｍent ｏf stｒonｇinｔeｒnatioｎａlｅcoｎomｉｅｓｂｙestａｂｌｉｓhｉｎg and ｐｒomｏｔing aｄherence to high quaｌity staｎdaｒds[9].Ｔhe Federａtion repreｓents acｃounｔａncy grｏups wｏrlｄｗiｄe anｄhas serｖed as a rｅminder thａｔrestorinｇpublic confｉdenｃe in finaｎｃiａl reｐoｒｔiｎｇandｔhe acｃountinｇｐroｆesｓion sｈouｌｄbe ｃonsideｒed a globａl ｍｉｓｓioｎ.Iｔis also consｉdｅｒｅd aｋey player iｎthe globａl auditinｇareｎa ｗhｉch，ａmong othｅr things，construcｔs ｉnteｒnaｔｉｏｎa ｌstａndaｒds ｏn auｄｉtｉｎg ａｎd has lａｉｄdｏwn an ｉnteｒnaｔionａlｅthiｃal cｏde foｒpｒofessｉoｎal aｃcountants ［1４].TｈｅIFAC hａs ｒecｅｎtly secureｄa ｄｅg ｒｅｅof supｐｏrｔfｏr its eｎdeａvors ｆｒom somｅｏf thｅworｌd’s most ｉｎflｕential international orgaｎizaｔionｓin ecｏnomic and ｆｉｎancial spheｒes, ｉncluding globａlFinancialＳtａbｉｌity Ｆｏruｍ（FSF）, tｈe Internationａl Organiｚatioｎof SecuritｉeｓComｍisｓioｎｓ(IＯSCＯ), ｔhe World Baｎk and, mｏst siｇnｉficantｌy, ｔhe EC. In Octobｅr ２00２，IFＡC cｏｍｍisｓioｎed ａTａsｋFｏｒce on Rebuil ｄing Pｕblic Ｃonfｉdencｅin Finanｃｉal Rｅporting to use a ｇlobal perspｅctiｖｅto cｏnsｉdeｒhow to restｏre tｈeｃre ｄｉbilｉtｙof fiｎａｎｃｉal rｅpｏrting ａnd cｏrporate disclosure．Its ｒeｐoｒt, “Reｂuilding ＰｕbliｃConfｉｄence ｉn FinanciaｌRepｏrｔing: An Inｔerｎatiｏnａl Perspective,” incluｄes recomｍenｄatｉoｎs for sｔrengtheninｇcorporate governaｎｃｅ, and raising ｔhe ｒegulating standards of issｕeｒｓ. Ａｍong its concluｓions anｄrｅcommenｄatioｎｓｒelａｔed to auｄit commｉttees aｒe:１．All pｕblic ｉnｔeresｔentiｔies shoulｄhave an iｎdepeｎdeｎt auｄit cｏｍmｉtｔee ｏr similar body.2．The aｕdiｔcommｉｔtｅe shoｕldｒegularly ｒepｏrｔto the ｂoarｄanｄshould addresｓcoｎcerns about ｆiｎancｉal inｆoｒmaｔion,internal coｎｔrols or thｅａｕdiｔ.3. Ｔhe audit commitｔｅe mｕsｔmeet regularly and have su ｆficｉent tｉmｅto pｅrfｏｒm its ｒolｅeffｅcｔively．4.Aｕdit cｏmmittees sｈould ｈaveｃorｅreｓpoｎsibiｌities, inｃludｉng monitorinｇaｎd rｅviewing ｔhe integrｉtｙｏf fｉnancｉal rｅｐorｔing, finａｎcial ｃｏntｒols，tｈe iｎternal audｉt funcｔｉoｎ, as well aｓfｏｒreｃommending，working wｉｔh aｎd moｎｉtorｉnｇthe exteｒｎaｌauditors.5. Audiｔｃｏｍmｉｔtee memberｓshould be financｉａlly literａｔe anｄａmajority sｈｏuld hａvｅ“substａｎtialｆinanciaｌeｘperienｃe.” Thｅyｓhould rｅｃeivｅｆｕrtheｒｔraininｇas neｃesｓary oｎtｈeｉｒreｓponsibiliｔｉes and oｎthｅｃompany.6. Audit ｃｏmmitteｅs should have rｅgｕｌar pｒiｖaｔe “eｘecutive sessions” with the oｕｔside ａｕｄitors and the heａd ｏf ｔhｅiｎtｅｒnal audiｔｄｅpartｍent．Thｅse eｘecuｔiｖe ses ｓions shｏｕld nｏt incｌｕde mｅｍbｅrs of ｍanａgｅmeｎｔ. T ｈere should be similar ｍeetings ｗｉｔh theｃhiｅf ｆinａｎciaｌofficer ａｎd otheｒkey fiｎancial execｕtives，buｔwｉｔhｏｕt otｈeｒmeｍbers ｏf mａnagemenｔ．７. Audiｔcoｍｍitｔｅe membeｒs shoulｄbｅｉｎdeｐendｅnｔoｆmａnaｇemenｔ．８. Therｅｓｈoｕｌｄbe a prinｃiｐles-based approach to defining indepeｎdeｎcｅon an inｔｅrnatiｏｎal level. Coｍpaｎies sｈoｕｌd disｃloｓe committeｅｍeｍbers’cｒeｄeｎtials, rｅmuneｒatｉｏn anｄshａreholｄiｎgｓ.9. Rｅinforｃiｎg thｅrole ｏf the audｉｔcｏｍmitteｅshoｕld imprｏｖe tｈe ｒeｌａtiｏｎsｈiｐｂetweｅｎｔｈe aｕditor and thｅｃoｍpａｎｙ. Ｔｈe auｄiｔcoｍｍiｔteｅsｈould recｏmｍendｔhe hirinｇand firiｎｇｏｆaｕditors and approv ｅtｈeｉr fｅes, as wｅll as rｅvｉew thｅaudit plａn. 10．The IFAC Coｄe oｆＥｔｈｉcs ｓｈｏuｌd be tｈe founｄaｔｉon ｆｏr inｄivｉdｕal national indepenｄencｅrulｅs. It shｏｕld ｂe rｅlied on in mａｋing ｄeｃisiｏns oｎwheｔher auｄiｔoｒs sｈould pｒoviｄe ｎon-audit seｒvices．Ｎｏｎ－audｉt serｖｉces performｅd by ｔｈe aｕditor shoｕlｄbe ａｐpｒovｅd by thｅaudit commitｔeｅ．1１．Alｌfｅes, foｒaｕdiｔand ｎoｎ-audｉt serｖiｃｅｓ, shoulｄbe ｄiscｌoｓedｔo ｓharｅholｄｅｒｓ.12．Ｋey ａudiｔteａm members，inclｕdiｎg ｔｈe engａg ｅmｅｎt anｄｉndependenｔrevｉew parｔneｒｓ, sｈｏulｄserve noｌonger thaｎseveｎyｅarｓon thｅａudiｔ.1３. Two ｙears should ｐaｓs befｏre a key audiｔｔｅａm m ｅmbｅrｃaｎtａke a pｏsitｉon ａt tｈe comｐanｙaｓａdirｅｃtor ｏr aｎy ｏtｈeｒimpoｒtant management ｐｏsition Organizaｔiｏｎｆｏr EcoｎomｉcＣoｏpeｒation ａnd D ｅvelｏｐmeｎt （OＥCD)The Orｇanizaｔｉｏｎfor Economic Cooperation and Developm ｅnｔ(OＥCD) ｉs a qｕasi-tｈink tａnｋmaｄe up of 3０mｅmｂer cｏuntｒies, ｉnｃｌuding the United Stateｓaｎd Uniｔｅd Kｉngdom, ａnｄit ｈas working rｅlationships with ｍore than70 ｏtｈｅｒｃountries．Ｉn 2004, the OECD uｎveileｄtｈe up ｄaｔed rｅvisioｎｏf iｔs “Priｎｃiｐleｓof CorporａtｅGove ｒnaｎｃｅ” tｈａt had oｒiｇinally beｅn adｏptｅd by its membeｒｇoverｎｍents（iｎcluding the U．S. aｎd ＵK)ｉn １99９．Ａltｈｏuｇh tｈｅｙａre nonbindｉng, ｔhe ｐrinciｐleｓprovｉdｅ a reference ｆｏr natiｏｎａl legislatioｎanｄregulation, as well as gｕidance fｏr ｓtocｋｅxchanｇｅs, invｅs ｔorｓ，ｃoｒｐｏraｔioｎs anｄｏther partiｅs [11,13]. Ｔhe p ｒinciｐles haｖe loｎｇbeｃome an inteｒnaｔiｏnaｌbeｎchmａｒk foｒpｏlicyｍakｅrs, inｖestorｓ,coｒpｏｒａｔions and other staｋeholｄers ｗorlｄwｉdｅ. Tｈeｙhａｖｅａdvanced ｔhe cｏrporａtｅgｏvernaｎce aｇenｄa and pｒovided specifiｃguidancｅfoｒlｅgisｌatiｖe anｄregulａtory initｉativesｉn boｔh the ＯECＤａnd nｏn－ＯＥCDｃountrｉeｓ.The 2００4 ｕpdateｄversiｏn of “Principles of CorporatｅＧovernａnｃe” incｌｕdｅs reｃommeｎdaｔions on ａｃcouｎting anｄaｕditiｎg standardｓ,tｈe indｅpeｎdｅnce of bｏard mｅm ｂｅrs aｎd the ｎeed for ｂｏardｓto act in ｔhe iｎｔereｓt of the company ａnd the shareholders．Thｅｕpdated vｅrsiｏn also setｓmoreｄemaｎdingｓｔandａrds in a numｂｅr ｏf areas thatimpａct corporate ｅxeｃuｔive compeｎｓａtｉon anｄfinaｎｃe，ｓuch as:1.Gｒａnting inｖesｔｏrs the ｒight ｔo nomiｎａteｃo ｍpanｙｄirectｏrs, asｗell as a morｅforcefuｌｒolｅｉn elｅｃtingｔheｍ．2. Prｏviｄing shaｒeholdｅrｓwith a ｖoice in the compens ａtion pｏｌicy for ｂoard memｂeｒｓand ｅxeｃutiveｓ，and ｇiving tｈｅse sｔocｋhoｌders thｅabｉｌity to submit qｕｅstioｎｓtｏauｄitors.３. Ｍａndatiｎｇthat instiｔutiｏnaｌinvestorｓｄｉsclos ｅtｈeir ｏverａlｌvotｉｎg polｉcieｓaｎｄhow theｙmａnage matｅｒｉal conｆｌｉctｓof ｉnteｒest ｔhat may ａfｆｅc ｔthe way the invｅｓtors eｘｅrcise keｙoｗnｅｒship ｆuncｔｉｏns, ｓuｃh as votｉｎｇ4. Ｉｄｅntiｆyiｎg ｔｈｅnｅed for efｆectiｖe proteｃtiｏn ｏf crｅditｏr riｇhts and ａｎeｆfｉciｅnｔsystｅm ｆｏrｄealiｎg wｉtｈcｏrｐｏrate inｓolvｅncy．5. Directｉng rａtiｎｇagencieｓ，brokeｒs and other pｒoviders oｆｉnｆormatioｎｔhat couｌｄiｎfｌｕeｎcｅiｎveｓｔor decisioｎs ｔｏdｉsclose cｏnflicts oｆｉntereｓt, and how ｔｈｏseｃonfliｃtｓare beinｇｍanａgｅd．6.Mandaｔing boaｒｄmembers to ｂe more rigｏroｕs inｄiｓclosing reｌated party transaｃtions, anｄｐrｏtectｉng socalｌed “ｗhistle bloweｒs” by providiｎg thｅeｍployeeｓwith conf ｉdeｎtiaｌaccess to ａbｏarｄ-leｖel ｃｏnｔａct.U．S.－EＵCoopeｒatiｏn for Coｒporate Refｏrms Ｉnitially, the Ｅuｒopｅan Unｉｏn reｓenｔeｄａｐｐｌiｃaｂility of U．S. Sａｒbanｅｓ-Oxlｅy Aｃｔｒｅforms to Euroｐｅan companies a ｎd aｃｃountｉng fiｒms operatｉｎg in the U．S. Ｈｏwever, ａfter ａｓerieｓｏf ｎｅgotｉations, thｅU.S.ａnｄEU auth ｏritｉｅｓhaｖe agｒｅed to cｏｏperａte anｄdecidｅd to d ｅvelop ａｃompatible set of regulaｔionｓ．Ｔhe reguｌaｔorｙbodiｅs on bｏtｈcｏntineｎｔs have undertａｋen a ｔwo-wａｙcｏoｐｅｒative approach bａｓeｄon ｅｆfecｔive equｉｖale ｎcｅof reguｌａtionａnｄｏversｉｇht auｔhoｒitｉes.Fu ｒthermore, ｍember states of tｈｅEuｒopeａn Union have prop ｏsed a cｏde ｏf ｃondｕct on thｅｉndependeｎｔaｕditors wｈiｃh ｉｎcｌudesａfivｅ－year ａuditoｒrotaｔiｏn requiｒemeｎt.Ｆuｒthermoｒｅ，ｔhe naｔｉｏnal governments oｆthe ｉndividual Euｒopean ｃountｒieｓhａvｅｐroｐｏｓed reforms ｏf their corｐoraｔe lａwｓ. Ｆor examｐle，in Jｕｌy２0０２, the Britiｓｈgｏvernment releａsｅd a wｈite papｅr prｏｐosing ｃｈａｎges ｔo thｅComｐany Law，whｉｃh iｎclud ｅｄharsheｒpeｎaltieｓfoｒｍisleading aｕdｉｔｏrs；redefinｉng the roｌes of the dｉrectors; anｄcｒｅａｔing standａrds fｏr ｂoarｄs in accountｉｎg ｓupeｒvisiｏnａnd ｏtｈer diｓclｏsｕre iｓｓues.Tｈe Bｒｉtiｓh gｏveｒnmeｎt ｉｓaｌso rｅviewing the rolｅs of ｎoｎ-exeｃutiｖe directｏrs anｄｉs ｃoｎsi ｄeriｎg the rｅgｕlation of aｕdｉｔcommitｔees．中文译文全球企业会计欺诈与改革行动易卜拉欣·巴达维圣约翰大学摘要最近一波企业欺诈性财务报告激发了全球公司治理和财务报告改革，政府和会计和审计机构在美国和国际上的标准制定机构,包括欧盟委员会，国际会计师联合会;经济合作与发展组织;以恢复投资者对财务报告，会计行业和全球金融市场的信心。

企业环境会计信息披露样稿英语Corporate Environmental Accounting Information Disclosure.Introduction.In today's business climate, environmentalsustainability has become an increasingly prominent issue. Stakeholders, including investors, customers, and regulators, are demanding greater transparency and accountability from corporations regarding their environmental performance. As a result, corporate environmental accounting information disclosure (EAD) has emerged as a critical tool for organizations to communicate their environmental stewardship and demonstrate their commitment to sustainability.Purpose and Benefits of EAD.EAD serves several key purposes:Transparency and Accountability: It provides stakeholders with a clear and comprehensive understanding of an organization's environmental impact.Decision-Making: EAD enables investors to assess the financial risks and opportunities associated with environmental issues.Performance Measurement: It allows organizations to track their progress towards environmental sustainability goals and identify areas for improvement.Regulatory Compliance: EAD assists organizations in meeting regulatory requirements related to environmental reporting.Reputation Management: Positive EAD can enhance an organization's image and reputation as a responsible and sustainable corporation.Types of EAD.EAD can take various forms, including:Environmental Impact Assessments: These reports analyze the potential environmental impacts of a project or operation.Sustainability Reports: These comprehensive documents provide an overview of an organization's environmental performance, social impact, and economic sustainability.Carbon Footprinting: This process calculates the greenhouse gas emissions associated with an organization's activities.Life Cycle Assessments: These assessments evaluate the environmental impact of a product or service throughout its entire life cycle.Environmental Management Systems: These voluntary standards establish a framework for organizations to systematically manage their environmental performance.Challenges and Considerations.EAD implementation can present several challenges:Data Collection: Gathering accurate and reliable environmental data can be complex and time-consuming.Standardization: There is a lack of standardized EAD reporting frameworks, leading to comparability issues.Cost: EAD can be expensive to implement, especially for small and medium-sized organizations.Credibility: Ensuring the credibility and reliability of EAD is paramount to avoid greenwashing.Materiality: Organizations must determine the materiality of environmental information to be disclosed.Best Practices for EAD.To enhance the quality and effectiveness of EAD, organizations should consider the following best practices:Adopt a Stakeholder-Focused Approach: Engage with stakeholders to understand their information needs and priorities.Integrate EAD into Business Strategy: Align EAD with an organization's overall sustainability strategy.Use a Recognized Framework: Consider using recognized reporting frameworks such as the Global ReportingInitiative (GRI) or the Sustainability Accounting Standards Board (SASB).Ensure Data Accuracy and Transparency: Employ rigorous data collection and verification processes to ensure the accuracy and transparency of reported information.Communicate Effectively: Present EAD in a clear, concise, and accessible manner to various stakeholder groups.Conclusion.EAD has become an essential tool for organizations to demonstrate their commitment to environmentalsustainability and meet the growing demands for transparency and accountability. By implementing robust EAD practices, organizations can enhance their decision-making, improve their environmental performance, and enhance their reputation as responsible corporate citizens. As the importance of environmental issues continues to rise, EADis poised to play an increasingly critical role in the corporate landscape.。

企业社会责任(CSR)词汇表中德政府技术合作项目“浙江省企业环保咨询”编辑杭州2007年1月出版EECZ 企业社会责任 (CSR)词汇表浙江省企业环保咨询 (EECZ) 企业社会责任 (CSR) 词汇表旨在规范中国CSR专业人士普遍使用的关键词汇和词组。

在编纂本词汇表的准备过程中，EECZ咨询了中国企业社会责任机构指南及众多的国内外专家，以期最大程度上减少翻译下列专业词汇过程中可能产生的误解与翻译残缺。

词汇表目前并不能涵盖所有词汇，EECZ欢迎来自各方的建议，从而更好地改进和完善词汇表。

基于此，我们将之视为“赋予生命力的”的词汇表，并期待在您的帮助下，把它“培养”成为一个综合性的CSR工具。

如有任何意见或建议，请联系我们csr@。

Chinese English PinyinAAA1000保证标准AA1000 Assurance Standard AA1000 bao3 zheng4 biao1 zhun3爱滋病HIV (Human Immunodeficeincy Virus)ai4 zi bing4安全部Ministry of State Security an1 quan2 bu4安全操作负荷极限；安全操作最高负重zuo4 zui4 gao1 fu4 he4安全操作准则Safe Working Practice an1 quan2 cao1 zuo4 zhun3 ze2安全第一Safety First an1 quan2 di4 yi1按行业分类Breakdown by Industry an4 hang2 ye4 fen1 lei4B保存合理的证据Maintain Reasonable Evidence bao3 cun2 he2 li3 de zheng4 ju4保险Insurance bao3 xian3报酬Remuneration bao4 chou2报酬支付方式Method of Remuneration bao4 chou2 zhi1 fu4 fang1 shi4报告参数Report Parameters bao4 gao4 can1 shu4报告原则Reporting Principle bao4 gao4 yuan2 ze2暴露于化学物质之中Exposure to Chemicals bao4 lu4 yu2 hua4 xue2 wu4 zhi4 zhi1 zhong1北京大学法学院企业社会责任调查中心Corporate Social ResponsibilityResearch Centre Peking University LawSchoolbei3 jing1 da4 xue3 fa3 xue2 yuan4 qi3 ye4 she4 hui4 ze2ren4 diao4 cha2 zhong1 xin1被动的慈善事业Passive Philanthropy bei4 dong4 de ci2 shan4 shi4 ye4被禁止的联盟Unions Banned bei4 jin4 zhi3 de lian2 meng2本土居民Indigenous Peoples ben2 tu3 ju1 min2本地工人Local Worker ben3 di4 gong1 ren2本地社区Local Community ben3 di4 she4 qu1本票Promissory Note ben3 piao4避税Evade Tax bi4 shui4边际效益Fringe Benefit bian1 ji4 xiao4 yi4标杆分析biao1 gan3 fen1 xi1标签Labelling biao1 qian1标准Standards biao1 zhun3标准Criteria biao1 zhun3标准发展过程Standards Development Process biao1 zhun3 fa1 zhan3 guo4 cheng2标准雇佣合约Standard Employment Contract biao1 zhun3 gu4 yong1 he2 yue1标准化明晰度Normative Clarity biao1 zhun3 hua4 ming2 xi1 du4标准揭示Standard Disclosures biao1 zhun3 jie1 shi4标准；规范Norms biao1 zhun3; gui1 fan4不公平竞争Unfair Competition bu1 gong1 ping2 jing4 zheng1补充标准Complementary Standards bu3 chong1 biao1 zhun3补救措施Remedial Action bu3 jiu4 cuo4 shi1补助Compensation bu3 zhu4不公平解雇Unfair Dismissal bu4 gong1 ping2 jie3 gu4不结盟国家Non-Aligned Countries bu4 jie2 meng2 guo2 jia1不良贷款Non-Performing Loan bu4 liang2 dai4 kuan3部门附录Sector Supplements bu4 men2 fu4 lu4不遵守Beyond Compliance bu4 zun1 shou3C财政表现Financial Peformance cai2 zheng4 biao3 xian4采购Purchasing cai3 gou4采购合同Purchasing Contract cai3 gou4 he2 tong2参与Engagement can1 yu4参与不足Underparticipation can1 yu4 bu4 zu2参照群体Referee Group can1 zhao4 qun2 ti3残疾Disability can2 ji2产假；分娩假期Maternity Leave chan3 jia4; fen1 mian3 jia4 qi1产品责任Product Responsibility chan3 pin3 ze2 ren4超额奖金Incentive Bonus chao1 e2 jiang3 jin1超时工资率Overtime Rate chao1 shi2 gong1 zi1 lv4超载Overloading chao1 zai3惩罚性的损害赔偿Punitive Damages chen3 fa2 xing4 de sun3 hai4 pei2 chang2成本Cost cheng2 ben3成本收益分析Cost Benefit Analysis cheng2 ben3 shou1 yi4 fen1 xi1成就动机Achievement Motivation cheng2 jiu4 dong4 ji1惩罚Penalty cheng3 fa2惩戒程序Disciplinary Procedures cheng3 jie4 cheng2 xu4惩戒措施Disciplinary Measures cheng3 jie4 cuo4 shi1惩戒过程中工人的权力Workers' Rights in Disciplinary Process cheng3 jie4 guo4 cheng2 zhong1 gong1 ren2 de quan2 li4持续性职业培训Continuing Vocational Training chi2 xu4 xing4 zhi2 ye4 pei2 xun4赤道原则Equator Principles chi4 dao4 yuan2 ze2充分的支持Adequate Support chong1 fen4 de zhi1 chi2酬金期Payment Period chou2 jin1 qi1臭氧层损耗Ozone Depletion chou4 yang3 ceng2 sun3 hao4出口加工区Export Processing Zones chu1 kou3 jia1 gong1 qu1处理被关注事务Addressing Concerns chu2 li3 bei4 guan1 zhu4 shi4 wu4储蓄计划Savings Plan chu3 xu4 ji4 hua4慈善Charity ci2 shan4慈善事业Philanthropy ci2 shan4 shi4 ye4次级供应商Sub-Supplier ci4 ji2 gong4 ying4 shang1次品Reject ci4 pin3从摇篮到坟墓的管理Cradle-to-Grave Control cong2 yao2 lan3 dao4 fen3 mu4 de guan3 li2促进职业健康和安全的政策及活动Occupational Health and Safety(OH&S)cu4 jin4 zhi2 ye4 jian4 kang1 he2 an1 yuan2 de zheng4 ce4ji2 huo2 dong4存档Documentation cun2 dang3D担保Assurance dan1 bao3担保方Assurance Provider dan1 bao3 fang1单亲家庭Single Parent Household dan1 qin1 jia1 ting2导师制度Mentoring dao3 shi1 zhi4 du4道德地进行贸易Ethical Trade dao4 de2 de jin4 xing2 mao4 yi4道德规范Ethics dao4 de2 gui1 fan4道德准则Code of Ethics dao4 de2 zhun3 ze2道琼斯可持续发展指数Dow Jones Sustainability Indices (DJSI)dao4 qiong2 si1 ke3 chi2 xu4 fa1 zhan3 zhi3 shu4道义论Deontology dao4 yi4 lun4低收入国家Low Income Countries di1 shou1 ru4 guo2 jia1抵债性劳动, 契约劳工Bonded Labour di3 zhai4 xing4 lao2 dong4,qi4 yue1 lao2 gong1地球峰会Earth Summit di4 qiu2 feng1 hui4第三世界The Third World di4 san1 shi4 jie4地下工作Underground Work di4 xia4 gong1 zuo4顶点Tipping Point ding2 dian3订金Deposits ding4 jin1定量分析Quantitative Study ding4 liang4 fen1 xi1定期合约；固定时期的合约Fixed-Term Contract ding4 qi1 he2 yue1; gu4 ding4 shi2 qi1 de he2 yue1定期训练Periodic Training ding4 qi1 xun4 lian4定性分析Qualitative Study ding4 xing4 fen1 xi1独立监测Independent Monitoring du2 li4 jian1 ce4毒气的许可程度Toxic Limit du2 qi4 de xu3 ke3 cheng2 du4短付工资Underpayment of Wages duan3 fu4 gong1 zi1短期计划工资Short-Term Planning Wage duan3 qi1 ji4 hua4 gong1 zi1短期取向Short-Term Orientation duan3 qi1 qu3 xiang4短缺Scarcity duan3 que1dui4 can2 ji2 gong1 ren2 de qi2 shi4对残疾工人的歧视Discrimination Against Workers withDisabilities对国民提高的期望Increased Expectations of Citizens dui4 guo2 min2 ti2 gao1 de qi1 wang4对剧烈浮动的调整Adjusting for Significant Fluctuation dui4 ju4 lie4 fu2 dong4 de tiao2 zheng3对贸易联盟成员的歧视Discrimination Against Trade UnionMembers对人力资本的投资Investing in Human Capital dui4 ren2 li4 zi1 ben3 de tou2 zi1对外交流Outside Communication dui4 wai4 jiao1 liu2对外来务工者的歧视Discrimination Against Migrant Workers dui4 wai4 lai2 wu4 gong1 zhe3 de qi2 shi4对外联络部International Liaison Department dui4 wai4 lian2 luo4 bu4对外贸易External Trade dui4 wai4 mao4 yi4dui4 wai4 mao4 yi4 jing1 ji4 he2 zuo4 bu4对外贸易经济合作部Ministry of Foreign Trade andEconomic Co-operationdui4 yun4 fu4 de qi2 shi4对孕妇的歧视Discrimination Against PregnantWomen多边援助Multilateral Aid duo1 bian1 yuan2 zhu4多方参与的管理模式Multi-Stakeholder Governance Model duo1 fang1 can1 yu4 de guan3 li3 mo2 shi4多方参与的合伙关系Multi-Stakeholder Partnerships duo1 fang1 can1 yu4 de he2 zuo4 guan1 xi4多方利益相关者Multi-Stakeholder duo1 fang1 li4 yi4 xiang1 guan1 zhe3多样性Diversity duo1 yang4 xing4E儿童保育Child Care e2 tong2 bao3 yu4额外奖金率Premium Rate e2 wai4 jiang3 jin1 lv4额外时间Extra Hours e2 wai4 shi2 jian121世纪议程Agenda 21er4 shi2 yi1shi4 ji4 yi4 cheng2二氧化碳Carbon Dioxide er4 yang3 hua4 tan4F发达国家Developed Countries fa1 da2 guo2 jia1法规和规范Principles and Norms fa1 gui1 he2 gui1 fan4发展中国家Developing Countries fa1 zhan3 zhong1 guo2 jia1罚金和工资扣除Fines and Wage Deduction fa2 jin1 he2 gong1 zi1 kou4 chu2法规符合审计Compliance Audit fa3 gui1 fu3 he2 shen3 ji4法律规范Legal Norms fa3 lv4 gui1 fan4法则Principles fa3 ze2反腐Anti-Corruption fan3 fu3反腐和透明度Anti-Corruption and Transparency fan3 fu3 he2 tou4 ming2 du4反工会歧视Anti-Union Discrimination fan3 gong1 hui4 qi2 shi4反馈Feedback fan3 kui4反馈环Feedback Loop fan3 kui4 huan2反应度Responsiveness fan3 ying4 du4范式Paradigms fan4 shi4范围Scope fan4 wei2fang1 bian4 gong1 ren2 de zhi1 fu4 fang1 shi4方便工人的支付方式Payment in a Manner Convenient toWorkers防毒面具Gas Mask fang2 du2 mian4 ju4防火Fire Prevention fang2 huo3防火安全Fire Safety fang2 huo3 an1 quan2防火及化学品安全运动Fire and Chemical Safety Campaign fang2 huo3 ji2 hua4 xue3 pin3 an1 quan2 yun4 dong4非工会支持的罢工Unofficial Strike fei1 gong1 hui4 zhi1 chi2 de ba4 gong1非管理职员Non-Management Personnel fei1 guan3 li3 zhi2 yuan2非盈利部门Non-Profit Sector fei1 ying2 li4 bu4 men2非营利企业Non-profit Enterprise fei1 ying2 li4 qi3 ye4非营利组织Non-profit Organisation fei1 ying2 li4 zu3 zhi1fei1 zheng4 fu3 zu3 zhi1非政府组织Non-Governmental Organisation(NGO)非正式雇佣合同Labour-only Contract fei1 zheng4 shi4 gu4 yong4 he2 tong2废弃物Waste fei4 qi4 wu4分包Subcontracting fen1 bao1分界线Boundary fen1 jie4 xian4分配Allocation fen1 pei4风险Risk feng1 xian3风险管理Risk Management feng1 xian3 guan3 li3风险控制Risk Control feng1 xian3 kong4 zhi4风险评估Risk Assessment feng1 xian3 ping2 gu1风险转移Risk Shift feng1 xian3 zhuan3 yi2福利Welfare fu2 li4腐败Corruption fu3 bai4附加价值Value Added fu4 jia1 jia4 zhi2附加价值链Value-Added Chain fu4 jia1 jia4 zhi2 lian4附加指标Additional Indicators fu4 jia1 zhi3 biao1附加值Value Added fu4 jia1zhi2负面肯定Negative Strokes fu4 mian4 ken3 ding4复原Rehabilitation fu4 yuan2负责任的企业Responsible Business fu4 ze2 ren4 de qi3 ye4负债Liability fu4 zhai4G改变确立的歧视标准Changing Entrenched DiscriminationNorms改善Amendment gai3 shan4隔离Isolation ge2 li2个人防护设备Personal Protective Equipment（PPE)ge4 ren2 fang2 hu4 she4 bei4公安部Ministry of Public Security gong1 an1 bu4公共部门Public Sector gong1 gong4 bu4 men2gong1 gong4 gong1 cheng2 de jie2 neng2 fa3 gui1公共工程的节能法规Energy-Efficiency Code of PublicConstruction工会Labour Union gong1 hui4工会支持的罢工Official Strike gong1 hui4 zhi1 chi2 de ba4 gong1公开地报告Report Publically gong1 kai1 de bao4 gao4公开性Openness gong1 kai1 xing4公民社会Civil Society gong1 min2 she4 hui4功能管理系统Functioning Management System gong1 neng2 guan3 li3 xi4 tong3功能性Functionality gong1 neng2 xing4公平的Fair gong1 ping2 de公平贸易Fair Trade gong1 ping2 mao4 yi4工人代表Worker Representative gong1 ren2 dai4 biao3工人组织Worker Organisation gong1 ren2 zu3 zhi1工伤保险Occupational Injury Insurance gong1 shang1 bao3 xian3工伤保险On-the-Job Injury Insurance gong1 shang1 bao3 xian3公司Company gong1 si1公司代表Company Representatives gong1 si1 dai4 biao3公司的价值观Enterprise's Values gong1 si1 de jia4 zhi2 guan1gong1 si1 de she4 hui4 ze2 ren4 zheng4 ce4公司的社会责任政策Company's Social AccountabilityPolicy公司内部的影响评价Company Internal Impact Assessment gong1 si1 nei4 bu4 de ying3 xiang3 ping2 jia4工薪审计Pay Roll Audit gong1 xin1 shen3 ji4工业安全Industrial Safety gong1 ye4 an1 quan2工业工序Internal Processes gong1 ye4 gong1 xu4工业生态学Industrial Ecology gong1 ye4 sheng1 tai4 xue2公正的和平衡的Fair and Balanced gong1 zheng4 de he2 ping2 heng2 de工资清单Pay Roll gong1 zi1 qing1 dan1工资适当度Wage Adequacy gong1 zi1 shi4 dang1 du4工资水平Wage Level gong1 zi1 shui3 ping2工作场所安全Workplace Safety gong1 zuo1 chang3 suo3 an1 quan2工作过度Overwork gong1 zuo1 guo4 du4工作场所暴力Workplace Violence gong1 zuo4 chang3 suo3 bao4 li4工作场所创伤Workplace Trauma gong1 zuo4 chang3 suo3 chuang4 shang1工作场所的卫生状况Workplace Hygiene and Sanitation gong1 zuo4 chang3 suo3 de wei4 sheng1 zhuang4 kuang4工作伦理Work Ethic gong1 zuo4 lun2 li3工作能力Capability gong1 zuo4 neng2 li4工作生活平衡Work-to-Life Balance gong1 zuo4 sheng1 huo2 ping2 heng2工作时间Working Hours gong1 zuo4 shi2 jian1工作时数Hours of Work gong1 zuo4 shi2 shu4工作守则Code of Practice gong1 zuo4 shou3 ze2工作条件和职业安全及健康Working Conditions and OccupationalSafety and Health gong1 zuo4 tiao2 jian4 he2 zhi2 ye4 an1 quan2 ji2 jian4 kang1工作许可证制度Permit-to-Work System gong1 zuo4 xu3 ke3 zheng4 zhi4 du4工作中的危害Hazards at Work gong1 zuo4 zhong1 de wei1 hai4供应链Supply Chain gong4 ying4 lian4供应商准则Supplier Codes gong4 ying4 shang1 zhun3 ze2沟通Communication gou1 tong1购买力指数Purchasing Power Index (PPI)gou4 mai3 li4 zhi3 shu4股东Stakeholders gu3 dong1股东参与Stakeholder Engagement gu3 dong1 can1 yu4股东影响Shareholder Influence gu3 dong1 ying3 xiang3雇员补偿Employee Compensation gu4 yuan2 bu3 chang3雇员福利Employee Benefit gu4 yuan2 fu2 li4雇主的社会保障投入Social Security Contribution byEmployergu4 zhu3 de she4 hui4 bao3 zhang4 tou2 ru4雇主对于雇员组织的干预Employer's Interference in Workers'Organisationgu4 zhu3 dui4 yu2 gu4 yuan2 zu3 zhi1 de gan1 yu4官方援助Official Aid guan1 fang1 yuan2 zhu4关乎安全及健康的危险Safety and Health Risk guan1 hu1 an1 quan2 ji2 jian4 kang1 de wei1 xian3关键绩效指标Key Performance Indicator guan1 jian4 ji1 xiao4 zhi3 biao1官僚主义壁垒Bureaucratic Hurdles guan1 liao2 zhu3 yi4 bi4 lei3《关贸总协定》有关关税贸易的一般规定General Agreement on Tariffs andTrade, GATTguan1 mao4 zong3 xie2 ding4 you3 guan1 guan1 shui4mao4 yi4 de yi1 ban1 gui1 ding4关税Tariff guan1 shui4管理层代表Management Representative guan3 li3 ceng2 dai4 biao3管理承诺Management Commitment guan3 li3 cheng1 nuo4管理方式Management Approach guan3 li3 fang1 shi4管理体系Management System guan3 li3 ti3 xi4管限规则Governing Rule guan3 xian4 gui1 ze2规范和监督Regulation and Supervision gui1 fan4 he2 jian1 du1归因Attribution gui1 yin1规则Regulation gui1 ze2国际农业生产联盟International Federation of AgriculturalProducers, IFACguo1 ji4 nong2 ye4 sheng1 chan3 lian2 meng2国际标准化组织International Organisation forStandardisation (ISO)guo2 ji4 biao1 zhun3 zu3 zhi1国际标准组织ISO 26000ISO 26000guo2 ji4 biao1 zhun3 zu3 zhi1 ISO 26000国际标准组织ISO9000ISO 9000guo2 ji4 biao1 zhun3 zu3 zhi1 ISO 9000国际标准组织的一系列环境管理标准ISO 14000guo2 ji4 biao1 zhun3 zu3 zhi1de yi1 xi4 lie4 huan2 jing4 guan3li3 biao1 zhun3国际公约International Conventions guo2 ji4 gong1 yue1国际货币基金组织International Monetary Fund (IMF)guo2 ji4 huo4 bi4 ji1 jin1 zu3 zhi1国际开发协会International DevelopmentAssociation, IDAguo2 ji4 kai1 fa1 xie2 hui4国际劳工组织International Labour Organisation(ILO)guo2 ji4 lao2 gong1 zu3 zhi1国际贸易International Trade guo2 ji4 mao4 yi4国家安全生产监督管理总局State Safety Production Supervisionand Management Administration ju2国家发展计划委员会State Development PlanningCommissionguo2 jia1 fa1 zhan3 ji4 hua4 wei3 yuan2 hui4国家法律National Laws guo2 jia1 fa3 lv4国家干预State Interference guo2 jia1 gan1 yu4国家环境保护总局State Environmental ProtectionAdministrationguo2 jia1 huan2 jing4 bao3 hu4 zong3 ju2国家经济贸易委员会State Economic and TradeCommissionguo2 jia1 jing1 ji4 mao4 yi4 wei3 yuan2 hui4国家民族事务委员会State Ethnic Affairs Commission guo2 jia1 min2 zu2 shi4 wu4 wei3 yuan2 hui4国内生产总值Gross Domestic Product (GDP)guo2 nei4 sheng1 chan3 zong3 zhi2国土资源部Ministry of Land and Natural Resources guo2 tu3 zi1 yuan2 bu4国务院State Council guo2 wu4 yuan4国务院安全工作委员会Work Safety Committee of the StateCouncilguo2 wu4 yuan4 an1 quan2 gong1 zuo4 wei3 yuan2 hui4 H行业标准Industry Standard hang2 ye4 biao1 zhun3行业主流的薪酬水平Prevailing Industry Wage hang2 ye4 zhu3 liu2 de xin1 chou2 shui3 ping2合法性Legitimacy he2 fa3 xing4合伙Partnership he2 huo3和疲乏相关的事故Fatigue-related Accident he2 pi2 fa2 xiang1 guan1 de shi4 gu4和谐社会Harmonious Society he2 xie2 she4 hui4合约Contract he2 yue1合约工作Contract Work he2 yue1 gong1 zuo4合约工作者；合约工人；按合约雇用的工人Contract Worker he2 yue1 gong1 zuo4 zhe3; he2 yue1 gong1 ren2; an4 he2yue1 gu4 yong4 de gong1 ren2合约条款Terms of Contract he2 yue1 tiao2 kuan3合资格雇员Eligible Employee he2 zi1 ge2 gu4 yuan2合作Cooperation he2 zuo4环境Environment huan2 jing4环境报告Environmental Reporting huan2 jing4 bao4 gao4环境标准Environmental Standard huan2 jing4 biao1 zhun3环境管理体系Environmental Management System huan2 jing4 guan3 li3 ti3 xi4环境脚印Environmental Footprint huan2 jing4 jiao3 yin4环境会计学Environmental Accounting huan2 jing4 kuai4 ji4 xue2环境审计Environmental Audit huan2 jing4 shen3 ji4环境影响评价Environmental Impact Assessment(EIA)环境影响研究Environmental Impact Study huan2 jing4 ying3 xiang3 yan2 jiu1环境、健康、安全EHS (Environment, Health, Safety)huan2 jing4 jian4 kang1 an1 quan2环球建筑Global Architecture huan2 qiu2 biao1 zhun3 gou4 zhu4缓冲器Neutraliser huan3 chong1 qi4挥发性有机化合物Volatile Organic Compound (VOC)hui1 fa1 xing4 you2 ji1 hua4 he2 wu4回收Recycle hui2 shou1会籍Membership hui4 ji2贿赂Bribe hui4 lu4混合值Blended Value hun3 he2 zhi2J基本权利Fundamental Rights ji1 ben3 quan2 li4基本生存工资Basic Survival Wage ji1 ben3 sheng1 cun2 gong1 zi1基本需求工资Basic Needs Wage ji1 ben3 xu1 qiu2 gong1 zi1机会成本Opportunity Cost ji1 hui4 cheng2 ben3积极聆听Active Listening Ji1 ji2 ling2 ting1积极歧视Positive Discrimination ji1 ji2 qi2 shi4积聚Accumulation ji1 ju4激励机制Incentive System ji1 li4 ji1 zhi4绩效回顾和评价Performance Review and Evaluation ji1 xiao4 hui2 gu4 he2 ping2 jia4绩效监测Performance Monitoring ji1 xiao4 jian1 ce4绩效评价Performance Measurement ji1 xiao4 ping2 jia4绩效指标Performance Indicators ji1 xiao4 zhi3 biao1基准Benchmark ji1 zhun3基准信息Baseline Information ji1 zhun3 xin4 xi1极端贫困Extreme Poverty ji2 duan1 pin2 kun4极端贫困的Extremely Poor ji2 duan1 pin2 kun4 de急救First Aid ji2 jiu4急救室First Aid Room ji2 jiu4 shi4急救箱First Aid Box ji2 jiu4 xiang1即时保护Immediate Protection ji2 shi 2 bao3 hu4集体谈判Collective Bargaining ji2 ti3 tan2 pan4集体协议Collective Agreement ji2 ti3 xie2 yi4计划和实施Planning and Implemention ji4 hua4 he2 shi2 shi1计件工资Piece Rate ji4 jian4 gong1 zi1计件工作Piecework ji4 jian4 gong1 zuo4记录保持Maintaining Records ji4 lu4 bao 3 chi2技能训练Skills Training ji4 neng2 xun4 lian4计时工作Timework ji4 shi2 gong1 zuo4技术操作规程Technical Protocols ji4 shu4 cao1 zuo4 gui1 cheng2加班Overtime jia1 ban1家庭成员Household Member jia1 ting2 cheng2 yuan2家庭作业Homework jia1 ting2 zuo4 ye 4价值Value jia4 zhi2价值观转换Values Shift Jia4 zhi2 guan1 zhuan3 huan4监测Monitoring jian1 ce4监测方案Monitoring Alternatives jian1 ce4 fang1 an4监测活动Monitoring Activities jian1 ce4 huo2 dong4监察部Ministry of Supervision jian1 cha2 bu4检测站；监测站Monitoring Station jian3 ce4 zhan4; jian1 ce4 zhan4减小规模Downsizing jian3 xiao3 gui1 mo2检验师Examiner jian3 yan4 shi1健康及安全Health and Safety jian4 kang1 ji2 an1 quan2奖励Award jiang3 li4奖励工资Wage Incentives jiang3 li4 gong1 zi1奖励计划Incentive Scheme jiang3 li4 ji4 hua4奖励制度Award System jiang3 li4 zhi4 du4降低运营成本Decreasing Operating Costs jiang4 di1 yun4 ying2 cheng2 ben3交通部Ministry of Communications jiao1 tong1 bu4教育部Ministry of Education jiao4 yu4 bu4解雇Dismissal jie3 gu4金融市场Finacial Markets jin1 rong2 shi4 chang3京都议定书Kyoto Protocol jing1 du1 yi4 ding4 shu1经济稳定Economic Stability jing1 ji4 wen3 ding4经济问题Economic Issues jing1 ji4 wen4 ti2精神虐待Mental (Psychological) Abuse jing1 shen2 nue4 dai4经销商Dealer jing1 xiao1 shang1警报系统Alert System jing3 bao4 xi4 tong3竞争优势Competitive Advantage jing4 zheng1you1 shi4纠正措施Corrective Action jiu1 zheng4 cuo4 shi1纠正性行动计划Corrective Action Plan jiu1 zheng4 xing4 xing2 dong4 ji4 hua4就业保障Employment Security jiu4 ye4 bao3 zhang4就业教育Careers Education jiu4 ye4 jiao4 yu4就业均等机会Equal Opportunity in Employment jiu4 ye4 jun1 deng3 ji1 hui4聚合物Aggregates ju4 he2 wu4具体的衡量标准Concrete Measurement ju4 ti3 de heng2 liang2 biao1 zhun3捐赠Donation juan1 zeng4绝对贫困Absolute Poverty jue2 dui4 ping2 kun4均等机会Equal Opportunities jun1 deng3 ji1 hui4K开发Exploitation kai1 fa1开放式管理Open-Book Management kai1 fang4 shi4 guan3 li3可持续发展Sustainable Development ke3 chi2 xu4 fa1 zhan3可持续发展Sustainable Development ke3 chi2 xu4 fa1 zhan3可持续发展/可持续性Sustainability ke3 chi2 xu4 fa1 zhan3/ke3 chi2 xu4 xing4可持续性报告Sustainability Report ke3 chi2 xu4 xing4 bao4 gao4可持续性绩效Sustainability Performance ke3 chi2 xu4 xing4 ji1 xiao4可衡量的进展Measurable Progress ke3 heng2 liang2 de jin4 zhan3可商量批准的贸易体制Permit/Allowance Trade Regime ke3 shang1 liang2 pi1 zhun3 de mao4 yi4 ti3 zhi4可选择的惩戒措施Alternative Disciplinary Actions ke3 xian3 ze2 de cheng3 jie4 cuo4 shi1可选方案Alternative ke3 xuan3 fang1 an4可再生能源Renewable Energy ke3 zai4 sheng1 neng2 yuan2空缺Vacancy kong4 que1口头警告Oral Warning kou3 tou2 jing3 gao4跨国Transnational kua4 guo2跨国企业Multinational Corporations kua4 guo2 qi3 ye4跨文化Transcultural kua4 wen2 hua4会计学Accounting kuai4 ji4 xue2L劳动和社会保障部Ministry of Labour and Social Security lao2 dong4 he2 she4 hui4 bao3 zhang4 bu4劳动力市场Labour Market lao2 dong4 li4 shi4 chang3劳动密集型行业Labour-Intensive Industry lao2 dong4 mi4 ji2 xing2 hang2 ye4劳动人口；劳动力Labour Force lao2 dong4 ren2 kou3; lao2 dong4 li4劳动事故Industrial Accident lao2 dong4 shi4 gu4劳工Labour lao2 gong1劳工标准Labour Standard lao2 gong1 biao1 zhun3劳工条例Labour Practices lao2 gong1 tiao2 li4立法Legislation li4 fa3利益Benefit li4 yi4利益冲突Conflict of Interest li4 yi4 chong1 tu1利益相关团体Interested Parties li4 yi4 xiang1 guan1 tuan2 ti3利益相关者Stakeholder li4 yi4 xiang1 guan1 zhe3利益相关者对话Stakeholder Dialogue li4 yi4 xiang1 guan1 zhe3 dui4 hua4利用道德条款进行审计Ethical Audit li4 yong4 dao4 de2 tiao2 kuan3 jin4 xing2 shen3 ji4联合国United Nations lian2 he2 guo2〔联合国〕残废者权利宣言》United NationsDeclaration on theRights of Disabled Personslian2 he2 guo2 jiao4 yu4 ke1 xue2 wen2 hua4 zu3 zhi1联合国教育科学文化组织United Nation Educational Scientificand Culture Organization, UNESCO联合国全球契约United Nations Global Compact lian2 he2 guo2 quan2 qiu2 qi4 yue1lian2 meng2 he2 ji2 ti3 tan2 pan4 zi4 you2联盟和集体谈判自由Freedom of Association andCollective Bargaining联盟和结合Alignment and Integration lian2 meng2 he2 jie2 he2连续的不正当行为Continued Misconduct lian2 xu4 de bu1 zheng4 dang 4 xing2 wei2裂口Break lie4 kou3临时工人Temporary Worker lin2 shi2 gong1 ren2灵活性Mobility ling2 huo2 xing4轮班工作Shift Work lun2 ban1 gong1 zuo4伦理购买Ethical Purchasing lun2 li3 gou4 mai3伦理稽核Ethics Audit lun2 li3 ji1 he2伦理价值Ethical Values lun2 li3 jia4 zhi2伦理会计Ethical Accounting lun2 li3 kuai4 ji4伦理筛选Ethical Screening lun2 li3 shai1 xuan3伦理书籍Ethical Book lun2 li3 shu1 ji2伦理投资Ethical Investment lun2 li3 tou2 zi1绿色产品Green Product lv4 se4 chan3 pin3绿色电力Green Electricity lv4 se4 dian4 li4绿色购买Green Purchasing lv4 se4 gou4 mai3绿色消费Green Consumption lv4 se4 xiao1 fei4Mmao4 yi4 he2 ren2 quan2 zhong1 xin1贸易和人权中心Business & Human Rights ResourceCentre (BHRRC)贸易自由化Trade Liberalisation mao4 yi4 zi4 you2 hua4媒体关注Media Attention mei2 ti3 guan1zhu4民政部Ministry of Civil Affairs min2 zheng4 bu4名誉保障Reputation Assurance ming2 yu4 bao3 zhang4命令及控制体制Command & Control Regime ming4l ling4 ji2 kong4 zhi4 ti3 zhi4末端治理End-of-Pipe Treatment mo4 duan1 zhi4 li3母公司Parent Company mu3 gong1 si1目标Aim; Objective; Goal mu4 biao1N内部监测Internal Monitoring nei4 bu4 jian1 ce4内部审计Internal Audit nei4 bu4 shen3 ji4内部审计员Internal Auditor nei4 bu4 shen3 ji4 yuan2内幕交易Insider Trading nei4 mu4 jiao1 yi4内容索引Content Index nei4 rong2 suo3 yin3能力建设Capacity Building neng2 li4 jian4 she4逆向文化冲突Reversed Culture Shock ni4 xiang4 wen2 hua4 chong1 tu1年龄Age nian2 ling2年龄歧视Age Discrimination nian2 ling2 qi2 shi4虐待Ill-treatment nue4 dai4Oou1 meng2 pai2 fang4 jiao1 yi4 ti3 xi4欧盟排放交易体系European Union's Emission TradingSystem欧洲环境署European Environment Agency ou1 zhou1 huan2 jing4 shu3偶然事件Incident ou3 ran2 shi4 jian4P赔偿计划Compensation Package pei2 chang2 ji4 hua4培训Training pei2 xun4偏见Bias pian1 jian4偏向于In Favor of pian1 xiang4 yu2贫困差距Poverty Gap pin2 kun4 cha1 ju4贫困的Poor pin2 kun4 de品牌Brands pin3 pai2品牌和风险管理Brand and Risk Management pin3 pai2 he2 feng1 xian3 guan3 li3品牌价值Brand Value pin3 pai2 jia4 zhi2评价Evaluation ping1 jia4评估Assessment ping2 gu1评估证明书Certificate of Assessment ping2 gu1 zheng4 ming2 shu1平衡绩效记分卡Balanced Business Score Card ping2 heng2 ji1 xiao4 ji4 fen1 ka3平均家庭支出Average Household Expenditure ping2 jun1 jia1 ting2 zhi1 chu1贫困线评估Poverty Line Assessment ping2 kun4 xian4 ping2 gu1Chinese English Pinyin破产Bankruptcy po4 chan3普遍工资Prevailing Wage pu3 bian4 gong1 zi1Q歧视Discrimination qi2 shi4歧视性作为；歧视行为Discriminatory Act qi2 shi4 xing4 xing2 wei2; qi2 shi4 xing2 wei2企业社会责任报告CSR Report qi3 ye 4 she4 hui4 ze2 ren4 bao4 gao4企业公民Corporate Citizen qi3 ye4 gong1 min2企业管理Corporate Governance qi3 ye4 guan3 li3企业基金Corporate Foundation qi3 ye4 ji1 jin1企业绩效Coporate Performance qi3 ye4 ji1 xiao4qi3 ye4 ke3 chi2 xu4 fa1 zhan3 bao4 gao4企业可持续发展报告Coporate Sustainable DevelopmentReport (CSDR)企业可持续性Coporate Sustainability qi3 ye4 ke3 chi2 xu4 xing4企业社会责任Corporate Social Responsibility (CSR)qi3 ye4 she4 hui4 ze2 ren4企业社会责任定义中的多样化Diversity in Definition of CSR qi3 ye4 she4 hui4 ze2 ren4 ding4 yi4 zhong1 de duo1 yang4hua4企业社会责任工具箱CSR Toolkit qi3 ye4 she4 hui4 ze2 ren4 gong1 ju4 xiang1企业社会责任管理技巧CSR Management Skills qi3 ye4 she4 hui4 ze2 ren4 guan3 li3 ji4 qiao3企业社会责任驱动力CSR Driver qi3 ye4 she4 hui4 ze2 ren4 qu1 dong4 li4企业社会责任议程的动态性Dynamic Nature of CSR Agenda qi3 ye4 she4 hui4 ze2 ren4 yi4 cheng2 de dong4 tai4 xing4企业形象Corporate Image qi3 ye4 xing3 xiang4企业责任感Corporate Accountability qi3 ye4 ze2 ren4 gan3企业志愿服务Coporate Volunteering qi3 ye4 zhi4 yuan4 fu2 wu4气候变化Climate Change qi4 hou4 bian4 hua4气体排放监测和报告Emission Monitoring and Reporting qi4 ti1 pai3 fang4 jian1 ce4 he2 bao4 gao4潜在的健康危害Latent Health Hazards qian3 zai4 de jian4 kang1 wei1 hai4嵌入Embeddedness qian4 ru4强迫劳动Forced Labour qiang2 po4 lao2 dong4强制措施Enforcement Measures qiang2 zhi4 cuo4 shi1强制性标准Compulsory Standards qiang2 zhi4 xing4 biao1 zhun3轻微违法Minor Infraction qin1 wei1 wei2 fa3清楚的沟通Clear Communication qing1 chu3 de2 gou1 tong1qing1 jie2 fa1 zhan3 ji1 zhi4清洁发展机制Clean Development Mechanism(CDM)清洁生产Cleaner Production qing1 jie2 sheng1 chan3清洁生产审核Cleaner Production Audit qing1 jie2 sheng1 chan4 shen3 he2清廉指数Corruption Perception Index qing1 lian2 zhi3 shu4轻量工作Light Work qing1 liang4 gong1 zuo4青年工人Young Worker qing1 nian2 gong1 ren2驱动力Driver qu1 dong4 li4躯体虐待Physical Abuse qu1 ti3 nue4 dai4取消职务Suspension qu3 xiao1 zhi2 wu4全国人民代表大会National People's Congress quan2 guo2 ren2 min2 dai4 biao3 da4 hui4全面质量管理Total Quality Management quan2 mian4 zhi4 liang4 guan3 li3全民教育Education for All quan2 min2 jiao4 yu4全球报告倡议组织Global Reporting Initiative (GRI)quan2 qiu2 bao4 gao4 chang4 yi4 zu3 zhi1全球变暖Global Warming quan2 qiu2 bian4 nuan3全球化Globalisation quan2 qiu2 hua4全球契约Global Compact quan2 qiu2 qi4 yue1全职员工Full-time Worker quan2 zhi2 yuan2 gong1R人力资本Human Capital ren2 li4 zi1 ben3人权Human Rights ren2 quan2任务陈述Mission Statement ren4 wu4 chen2 shu4任务结构Task Structure ren4 wu4 jie2 gou4任务团队Task Team ren4 wu4 tuan2 dui4任务一致性Task Identity ren4 wu4 yi2 zhi4 xing4任务支援Task Support ren4 wu4 zhi1 yuan3日最小配额Minimum Daily Quota ri4 zui4 xiao3 pei4 e2S三重底线Triple Bottom Line san1 chong2 di3 xian4三重底线会计Triple Bottom Line Accounting san1 chong2 di3 xian4 kuai4 ji4丧失工作能力Incapacity sang4 shi1 gong1 zuo4 neng2 li4商标Trademark shang1 biao1商业道德Business Ethics shang1 ye4 dao4 de2商业登记证Business Registration Certificate shang1 ye4 deng1 ji4 zheng4商业发展服务Business Development Services shang1 ye4 fa1 zhan3 fu2 wu4上游的Upstream shang4 you2 de少数民族Minority shao3 shu4 min2 zu2使获得平等待遇Intergration she1 huo4 de2 pin2 deng3 dai4 yu4社会暗示Social Cues she4 hui4 an4 shi4社会保护Social Protection she4 hui4 bao3 hu4社会保险计划Social Insurance Scheme she4 hui4 bao3 xian3 ji4 hua4社会保障体系Social Security System she4 hui4 bao3 zhang4 ti3 xi4社会保障制度Social Security System she4 hui4 bao3 zhang4 zhi4 du4社会报告Social Reporting she4 hui4 bao4 gao4社会标签Social Label she4 hui4 biao1 qian1社会表现管理Social Performance Management(SPM)社会表现评价Social Performance Assessment (SPA)she4 hui4 biao3 xian4 ping2 jia4社会参与Social Inclusion she4 hui4 can1 yu4社会等级Social Rating she4 hui4 deng3 ji2社会底线Social Bottom Line she4 hui4 di3 xian4社会对话Social Dialogue she4 hui4 dui4 hua4社会福利Social Welfare she4 hui4 fu2 li4社会附加值Social Value Added she4 hui4 fu4 jia1 zhi2社会规范Societal Norms she4 hui4 gui1 fan4社会化Socialisation she4 hui4 hua4社会技术系统模型Sociotechnical System Approach she4 hui4 ji4 shu4 xi4 tong3 mo2 xing2社会均衡Social Equilibrium she4 hui4 jun1 heng2社会商业Social Business she4 hui4 shang1 ye4。