Research On Coal Corporate SocialResponsibility Audit

With the development of national and socio-economic, cultural, educational level, citizenship gradual awakening of the public, sustainable development theory and stakeholder theory that the body in the social economy enterprise as a common understanding to continue to strengthen the social psychological expectations of the public as well as social and economic requirements of the subjects had different changes. As more people aware of the importance of the subject’s participation in economic activities of enterprises should fulfill their respective social responsibility in social and economic development and production process. Among these, coal corporate social responsibility is a very important and critical part. Our country is a lot of coal production and sales volume of the country, the people and the government departments of the coal enterprises to fulfill their social responsibility and disclose information about its implementation of public demand for more urgent. However, the coal enterprises really fulfill the social responsibility, whether social responsibility information disclosure of which truly reflects the fulfillment of corporate social responsibility, which is a problem worthy of study, especially coal also contains the livelihood of corporate social responsibility in both the stability and energy security responsibility. After the status quo at home and abroad on the theory and practice of auditing sort can be found in the development of relevant audit work of corporate social responsibility in China’s coal production reporting system and related social responsibility report is still in the primary stage theory, there is no progress on the practice. Clearly, China is in the initial stage theory, the coal-related research activities for corporate social responsibility audit is still fragmented, the problem is more prominent, Such as:the subject is not clear, but there is no broad audit content operability, there is no uniform comparable auditing standards, audit approach is lagging behind, for social responsibility focus areas of particular concern to the coal companies, such as environmental protection and safety production and other aspects of social responsibility for the content of the audit practice is stagnation. In this case, the role of social responsibility audit work in the coal field of corporate social responsibility audit should play is very limited. Therefore, China’s coal corporate social responsibility audit, the establishment of social responsibility index system of auditing standards and audit coal enterprises under modern economic conditions, has very important significance.This paper is divided into six parts. The first part is an introduction, introduces the background, significance, literature review, etc. The second part describes the basis of relevant theories of corporate social responsibility audit, including the theoretical basis of social responsibility, social responsibility audit of meaning and social responsibility audit produced. The third part is the status of corporate social responsibility audit coal research are described, based on the analysis of the present stage of China’s coal CSR audit existing problems. The fourth part is the design of coal CSR auditing system, including the audit of subject and object, the audit evaluation criteria, audit procedures and audit reports. The fifth part of a specific case for the coal business as a social responsibility audit and the audit conclusions drawn. The sixth part is the conclusion and policy recommendations. Expectations for the research and development of social responsibility audit provide valuable reference.