文献一：Ullmann, A. 1985. Data in search of a theory: a critical examination of relationships among social performance, social responsibility, and economic performance of U.S. firms. Academy of Management Review, 10(3): 540-557.

文献二：Ullmann, A. E. 1985. Corporate social reporting: political interests and conflicts in Germany. Accounting Organizations and Society, 4(1/2): 123–133.