Towards Third-Party Audit of Corporate Social Responsibility Report: A Survey in China

被引：0

作者：

Meng, X. H. ^{[1
]}

Zhu, Y. L. ^{[1
]}

Xu, X. Y. ^{[1
]}

Zhao, C. Y. ^{[1
]}

机构：

[1] Soochow Univ, Sch Polit & Publ Adm, Suzhou 215123, Peoples R China

来源：

PROCEEDINGS OF THE 2016 5TH INTERNATIONAL CONFERENCE ON ENERGY AND ENVIRONMENTAL PROTECTION (ICEEP 2016) | 2016年 / 98卷

关键词：

Third-party; Audit; Corporate social responsibility; Manufacturing listed company; ENVIRONMENTAL INFORMATION DISCLOSURE;

D O I：

暂无

中图分类号：

T [工业技术];

学科分类号：

08 ;

摘要：

In order to show their corporate social responsibility (CSR), Chinese enterprises start to publish CSR reports, however, the majority of these reports lack third-party audit and therefore are unable to be assured reliability. Using a sample of all Chinese manufacturing listed companies in the Stock "A'' markets at Shanghai and Shenzhen Stock Exchange from 2010 to 2014, we investigate the status quo of listed companies' third-party audit of CSR reports (e.g., quantitative proportion, characteristics of distribution, audit institution and declarative pattern), reveal deficiencies and then provide suggestions to promote the development of third-party audit of Chinese CSR report.

引用

页码：211 / 216

页数：6

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