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•Look at the statements below and at the five extracts from an article about broadening corporate responsibility. •Which extr
•Look at the statements below and at the five extracts from an article about broadening corporate responsibility. •Which extr
admin
2013-02-14
51
问题
•Look at the statements below and at the five extracts from an article about broadening corporate responsibility.
•Which extract (A, B, C, D or E) does each statement (1-8) refer to?
•For each statement (1-8), mark one letter (A, B, C, D or E) on your Answer Sheet.
•You will need to use some of these letters more than once.
A
Executives are coming to understand that they can’t meet their corporate responsibility simply by maximizing shareholder value. Last year Price water house Coopers surveyed 1,161 chief executive officers of companies from 33 countries. Some 68 percent of those polled said that global corporate responsibility was vital to profitability. Meanwhile citizens around the world have become more vocal in demanding that global business beheld accountable for conduct that could undermine social, environmental or economic progress.
B
Although markets have encouraged more firms to act in a responsible manner in the global economy, market forces have not been sufficient to ensure responsible behavior all of the time. Moreover, the responsible firms that work harder to ensure that workers or the environment are treated well as they make goods and services could have higher costs, which may allow other competitors to gain market share. The right mix of public policies can ensure that responsible firms are not penalized.
C
Washington, D. C is drowning in paper. Congress has voted on proposals to promote corporate responsibility. Meanwhile, the President, executives and activists are all scurrying about in search of additional proposals to make executives more accountable for their companies’ financial reports. Given that capitalism today is global as well as local, the US must work with its allies to write international corporate governance norms. But we need to use this opportunity to think more broadly about how to reassure global economic confidence long term. All of the reform efforts to date focus on a narrow definition of corporate responsibility. President Bush acknowledged in his July 9th speech, "There is no capitalism without conscience." That is why the ultimate reform would encourage corporations to also act responsibility towards their workers and the environment.
D
The codes, including ones promoted by the Department of State-the Voluntary Principles for Security and Human Rights and the OECD Guidelines, are designed to help business protect human rights in nations with poor human rights records. Corporate social responsibility policies can also include EPA regulations that require corporations to report on their global environmental liabilities. After all, the costs of cleaning up can be a major drain on corporate profits. But these policies are not well coordinated or known as CSR policies. Were someone to compile an overview, we might gain a greater understanding of how such policies can be made more effective. But there are some policies including tax policies that encourage firms to shift production or their headquarters to nations with weaker fiscal or regulatory systems. Other policies that may undermine global corporate responsibility include corporate welfare and agricultural protectionism.
E
The French government recently overhauled French corporate law and mandated the disclosure of companies’ social and environmental as well as profit performance. This is a good idea. The British require pension funds to report on the social, environmental, as well as profit performance of their investments. The Canadian government is also examining a wide range of public policies to promote CSR. Perhaps the most interesting development was that in 2001, with funding from the Atkinson Foundation, five private citizens organized a commission on democracy and accountability. Their final report issued 25 specific policy recommendations on promoting global and domestic CSR.
President, executives and activists hope that new reporting requirements and auditing rules will reassure global investors.
选项
答案
C
解析
本题意为:总统、行政人员以及政治活动家希望新的报表要求以及审计条例能使全球投资者重拾信心。在C中提到总统、行政总裁们以及政治活动家都在努力.希望企业的财务报表更为可信。故答案为C。
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