日本公司环境信息披露的纵向研究外文中英文翻译.docx

外文文献翻译原 文：CorporateEnvironmentalDisclosuresALongitudinalStudyof JapaneseFirmsAbstractThis study examines the level of corporate environmental disclosuresforJapanese firmsusing alongitudinalperspective.Theenvironmentaldisclosuresof30Japanesefirmswereexaminedinboth1997and2005.Theresultsshowedthatallthefirmshadasignificantincreaseinthenumberofenvironmentaldisclosuresbetween years. In addition, it was shown that consumer product firms had thehighestlevelofenvironmentaldisclosuresforbothtime periods and heavy manufacturingfirms had the lowest level of environmental disclosure for both timeperiods.IntroductionIn an effort to become more environmentally friendly, a growing number offirmsare developing environmentalpolicies. In manyinstances, these environmentalpoliciessetforththecompaniesformal plansforprotectingthe naturalenvironment.Theexistenceofaformalenvironmentalpolicyandanexplicitdescriptionoftheorganizations overall environmental commitment is, in part, a component ofthecorporate social responsiveness of theorganization.The purpose of this study is to examine the current practices of Japanesecompaniesandorganizationspertainingtotheirdevelopmentofaformalenvironmentalpolicyandthedisclosureofthefirm’soverallcommitment toenvironmentalissues.Forty-eightJapanesefirmsare examined. The paper isstructured as follows: first, a description of the environmental protection policy inJapan is described; second, a discussion of ISO 14000 is presented as it relatestoJapanesecompanies;third,adescriptionofthesamplefirmsisprovidedwithadiscussion of their environmental policies; and, finally, conclusions about thestudyare provided.The Japanese governments approach to environmentalprotectionInlate1993, the JapaneseGovernmentenacted“TheBasicEnvironment Law”whichservesasthebasicstructureforenvironmentallaws,regulationsandpoliciesinJapan. Before this legislation was passed, Japanese environmental policyrevolvedaround two pieces of legislation, the Basic La