Data in Search of a Theory: A Critical Examination of the Relationships Among Social Performance, Social Disclosure, and Economic Performance of U.S. Firms
批判性地审视了美国企业社会绩效、社会披露与经济绩效三者间的关系，指出实证研究缺乏理论支撑，对研究者和实践者理解这些关联有参考价值。
Arieh A. Ullmann, Data in Search of a Theory: A Critical Examination of the Relationships among Social Performance, Social Disclosure, and Economic Performance of U. S. Firms, The Academy of Management Review, Vol. 10, No. 3 (Jul., 1985), pp. 540-557