The Value Added Statement: An Innovation for U.S. Companies?
总结了美国公司年报中纳入增值表（VAS）的主要争议，认为VAS能展示企业为各利益相关者创造的财富，是传统财务报表的有益补充。
Abstract This article summarizes the main issues surrounding the inclusion of value added statement (VAS) in the annual reports of U.S.-based companies. Value added statement aims to show the wealth created and attributable to a vast group of stakeholders--all providers of capital, plus employees and government. It is argued here that the VAS can be a useful addition to the annual report regardless of the view taken of corporate social responsibility, or whether managers should only manage for owners or for owners as well as other stakeholders. Business enterprises impact society beyond the return they earn for their owners--businesses do create wealth, employ people, and contribute to societal costs through taxes. The VAS focuses attention on the wider implications of corporate activities. As an item of supplemental disclosure, the VAS enables the firm to maintain the primary orientation of its traditional financial statements toward shareholders, yet provide information to other groups in a way that may be more meaningful to them.