The Study Of Third Party's Assurance On Corporate Social Responsibility Report

The theme of this thesis is focusing on the study of third party's assurance on corporate social responsibility report.To fulfill this study, the author is trying to answer several questions like, what's the fact and status quo of CSR report and its associated assurance work, the reason why the necessity of CSR report's auditing & validating should be considered seriously, who are the eligible parties that can provide assurance service regarding to CSR report, and finally, how to improve the CSR reporting, and especially, its associated auditing & validating process and reporting technologies and system.The research revealed that the inconsistent report name, scope of work, depth of report, report period, reporting manner, auditing & validating execution parties, process and technology of CSR report and its associated assurance are the key issues that the internal and external stakeholders are facing when they are using the related reports to support their various decision making.To enhance the quality and reliability, which are the solid foundation of value, of CSR report and its assurance report, this research recommended solemnly that to define the eligibility of CSR report auditing & validating service providers is the first step, secondly, to define a consistent auditing & validating standard and system is critically important regarding to the aim.Besides revealing the gaps between facts and expectations, this research has also analyzed several options pros and cons for various parties'reference in different scenarios. The value of this research is to facilitate CSR reporting and its associated auditing & validating to establish a multi-recognized and reliable language & operation system to support the internal and external stakeholders'decision making.