中外企业社会责任报告及物性特征分析

On the Transitivity of Corporate Social Responsibility Reports of Chinese, British and American Corporations

文章运用AntConc等软件和定量分析的方法,就中外企业社会责任报告的及物性特征、中国企业年报及物性特征的行业间差异进行了描述和解释。研究发现:1)英美企业报告中的及物性过程所占比重明显高于中国企业;2)关系过程数量在英文版企业年报中占据了绝对的优势;3)中外数据库在物质、心理、关系、存在四个过程中存在显著差异;4)中国企业行业间对比显示,机械制造企业与钢铁企业的及物性特征比较相似;关系过程在能源企业中的出现频率最高;能源企业与机械制造企业、能源企业与钢铁企业之间及物性特征差异较大。语言与文化差异、翻译策略、企业年报的语轮特征以及行业性质和行业发展趋势的差异是形成企业年报及物性特征和差异的根本原因。

With the application of AntConc and quantitative analysis,this paper aims to describe and explain the transitivity of Corporate Social Responsibility reports(CSR reports)of Chinese,British and American Corporations and the transitivity differences between different industries in China.The research discovers that the ratio of transitivity process in the British and American CSR reports is much higher than that in the Chinese counterparts,and that the relational process dominates in the English-version CSR reports.Also,the material process,the mental process,the relational process and the existential process are significantly different between British and American reports and Chinese reports.Analyses among Chinese corporation reports show that the transitivity distribution of machine manufacturing industry is similar to that of iron and steel enterprise,and that both of them are significantly different from the transitivity distribution of energy corporations;and the percentage of the relational process is highest in the energy corporations among all the industries under survey.We believe linguistic and cultural differences,translation strategies,moves in the CSR reports and the industry characteristics and trends contribute together to the transitivity distribution and differences in the CSR reports.