31. The author views Milton Friedman’s statement about CSR with
- A. tolerance.
- B. skepticism.
- C. approval.
- D. uncertainty.
答案：B
答案句：“There is one and only one social responsibility of business,” wrote Milton Friedman, a Nobel prize-winning economist, “That is, to use its resources and engage in activities designed to increase its profits.” But even if you accept Friedman’s premise and regard corporate social responsibility (CSR) policies as a waste of shareholders’ money, things may not be absolutely clear-cut. New research suggests that CSR may create monetary value for companies – at least when they are prosecuted for corruption.
参考译文：“企业只有一种社会责任，”诺贝尔经济学奖得主米尔顿·弗里德曼写道，“那就是利用其资源，从事旨在增加利润的活动。”但即使你接受弗里德曼的前提，并将企业社会责任政策视为浪费股东的钱，事情也可能并非绝对清晰。新的研究表明，企业社会责任可能为公司创造货币价值——至少当它们因腐败被起诉时是这样。
定位线索：题干“views Milton Friedman’s statement with”对应答案句“But even if you accept Friedman’s premise... things may not be absolutely clear-cut”；文中“may not be absolutely clear-cut”对应选项B“skepticism”（怀疑）。
解析：题干问作者对弗里德曼关于CSR的陈述持何种态度。答案句先引述弗里德曼的观点，随后用“But”转折，指出“事情可能并非绝对清晰”，并引用新研究说明CSR可能创造价值，这体现了作者对弗里德曼观点的怀疑。选项B“skepticism”正确。选项A“tolerance”无中生有，作者并未表示容忍；选项C“approval”与作者质疑的态度相反；选项D“uncertainty”程度过轻，作者明确提出了相反的证据，并非不确定。
32. According to Paragraph 2, CSR helps a company by
- A. guarding it against malpractices.
- B. protecting it from being defamed.
- C. winning trust from consumers.
- D. raising the quality of its products.
答案：C
答案句：This could add value to their businesses in three ways. First, consumers may take CSR spending as a “signal” that a company’s products are of high quality. Second, customers may be willing to buy a company’s products as an indirect way to donate to the good causes it helps. And third, through a more diffuse “halo effect,” whereby its good deeds earn it greater consideration from consumers and others.
参考译文：这可以通过三种方式为他们的业务增值。首先，消费者可能将CSR支出视为公司产品质量高的“信号”。其次，客户可能愿意购买公司的产品，作为间接向公司所帮助的公益事业捐款的方式。第三，通过更广泛的“光环效应”，其善行赢得消费者和其他人更多的考虑。
定位线索：题干“According to Paragraph 2, CSR helps a company by”对应答案句“This could add value to their businesses in three ways”；文中“consumers may take CSR spending as a ‘signal’... earn it greater consideration from consumers”对应选项C“winning trust from consumers”（赢得消费者信任）。
解析：题干问CSR如何帮助公司。答案句列出三种方式：消费者视CSR为高质量信号、客户愿意购买产品、光环效应赢得消费者更多考虑，这些都指向赢得消费者信任。选项C正确。选项A“guarding it against malpractices”无中生有，文中未提及防止不当行为；选项B“protecting it from being defamed”无中生有，未提及诽谤；选项D“raising the quality of its products”偷换概念，CSR是信号而非提高质量本身。
33. The expression “more lenient” (Para.4) is closest in meaning to
- A. less controversial.
- B. more effective.
- C. more lasting.
- D. less severe.
答案：D
答案句：The study found that, among prosecuted firms, those with the most comprehensive CSR programmes tended to get more lenient penalties. Their analysis ruled out the possibility that it was firms’ political influence, rather than their CSR stand, that accounted for the leniency: Companies that contributed more to political campaigns did not receive lower fines.
参考译文：研究发现，在被起诉的公司中，那些拥有最全面CSR项目的公司往往获得更宽大的处罚。他们的分析排除了是公司的政治影响力而非其CSR立场导致宽大处理的可能性：对政治活动贡献更多的公司并未获得更低的罚款。
定位线索：题干“more lenient”对应答案句“tended to get more lenient penalties”；文中“did not receive lower fines”暗示“lenient”与“lower fines”相关，对应选项D“less severe”（不那么严厉）。
解析：题干要求猜测“more lenient”的含义。答案句中“more lenient penalties”与后文“did not receive lower fines”形成对比，说明“lenient”意味着处罚更轻，即“less severe”。选项D正确。选项A“less controversial”无中生有，未涉及争议；选项B“more effective”和选项C“more lasting”均与处罚轻重无关，偷换概念。
34. When prosecutors evaluate a case, a company’s CSR record
- A. has an impact on their decision.
- B. comes across as reliable evidence.
- C. increases the chance of being penalized.
- D. constitutes part of the investigation.
答案：A
答案句：In all, the study concludes that whereas prosecutors should only evaluate a case based on its merits, they do seem to be influenced by a company’s record in CSR. “We estimate that either eliminating a substantial labour-rights concern, such as child labour, or increasing corporate giving by about 20% results in fines that generally are 40% lower than the typical punishment for bribing foreign officials,” says one researcher.
参考译文：总之，研究得出结论，尽管检察官应该只根据案情评估案件，但他们似乎确实受到公司CSR记录的影响。“我们估计，要么消除一个重大的劳工权益问题，如童工，要么将企业捐赠增加约20%，结果罚款通常比贿赂外国官员的典型处罚低40%，”一位研究人员说。
定位线索：题干“When prosecutors evaluate a case, a company’s CSR record”对应答案句“prosecutors should only evaluate a case based on its merits, they do seem to be influenced by a company’s record in CSR”；文中“influenced by a company’s record in CSR”对应选项A“has an impact on their decision”（对他们的决定有影响）。
解析：题干问检察官评估案件时，公司的CSR记录如何。答案句明确说“检察官似乎确实受到公司CSR记录的影响”，且后文数据说明CSR记录好的公司罚款更低，直接对应选项A。选项B“comes across as reliable evidence”无中生有，文中未提及可靠性；选项C“increases the chance of being penalized”与原文相反，CSR记录好反而减少处罚；选项D“constitutes part of the investigation”偷换概念，CSR记录影响判决而非调查本身。
35. Which of the following is true of CSR, according to the last paragraph?
- A. Its negative effects on businesses are often overlooked.
- B. The necessary amount of companies’ spending on it is unknown.
- C. Companies’ financial capacity for it has been overestimated.
- D. It has brought much benefit to the banking industry.
答案：B
答案句：Researchers admit that their study does not answer the question of how much businesses ought to spend on CSR. Nor does it reveal how much companies are banking on the halo effect, rather than the other possible benefits, when they decide their do-gooding policies. But at least they have demonstrated that when companies get into trouble with the law, evidence of good character can win them a less costly punishment.
参考译文：研究人员承认，他们的研究没有回答企业应该在CSR上花费多少的问题。也没有揭示公司在决定其善行政策时，在多大程度上依赖光环效应而非其他可能的好处。但至少他们已经证明，当公司陷入法律麻烦时，良好品格的证据可以为它们赢得代价较低的处罚。
定位线索：题干“according to the last paragraph”对应答案句“Researchers admit that their study does not answer the question of how much businesses ought to spend on CSR”；文中“does not answer the question of how much businesses ought to spend”对应选项B“The necessary amount of companies’ spending on it is unknown”（公司对其必要支出金额未知）。
解析：题干问根据最后一段，关于CSR哪个说法正确。答案句首句明确说“研究没有回答企业应该在CSR上花费多少的问题”，即必要支出金额未知，对应选项B。选项A“negative effects”无中生有，文中未提及负面影响；选项C“financial capacity overestimated”无中生有，未提及财务能力；选项D“brought much benefit to the banking industry”偷换概念，文中“banking on”意为“依赖”，并非银行业。