Research On Corporate Social Responsibility Auditing In Conditions Of The Low Carbon Economy

In a time of building Low-carbon Economy and with the flourish practicing of the carbon market, the requirements for property body of contract mechanism to disclose the information of performing Low-carbon social responsibilities have been increasingly boosted. With the explosive release of the social responsibility reports, the audit activities for enterprise social responsibilities have been attached more and more attention. However, studies have shown that, the research of China’s low carbon social responsibility auditing is far behind the practicality. To scientifically evaluate social responsibilities for enterprises to fulfill through audit supervision for the purpose of balancing enterprise benefits and social benefits, is not only the urgent needs of expanding regulatory theory and countermeasures study of corporate social responsibility auditing and promoting the "immune system" function of auditing, also a significant social issue which is critical to our country’s economic and social sustainable development.Firstly, this paper embarks on the connotation of corporate social responsibility in conditions of the Low-carbon Economy, and then explores the essential characteristics of enterprise performance to low carbon development. We can use Contract Theory to reveal the motivation of companies practicing social responsibilities, then support the upspring and further development of low carbon social responsibility auditing with the property rights driving forces. Because the essential of Low-carbon Economy is responsibilities enterprises have to undertake under the external and internal pressure, construct a corporate social responsibility auditing mode coupled with Low-carbon Economy and social responsibility auditing is the best starting point. Secondly, after analyzing the disclosure of low carbon information in China’s social responsibility report, we construct a new model of Low-carbon social responsibility auditing from the aspect of audit entity, audit contents and audit criterion. Thirdly, we consider the Low-carbon social responsibility auditing can make a reference to product life-cycle theory and auditing evaluation index system, while the former can be used to audit the carbon dioxide emissions and the latter can be used for evaluation. Relevant case is analyzed at last to test the practicality and the promotion of the design.