Research On Corporate Voluntary Disclose Social Responsibility Assurance Statement

Social responsibility is the all walks of the societys’ basic expectations and requirements to the enterprise, and the starting point of enterprise work, enterprises should seek to comprehensive value maximization in the process of the development of economy, society and environment, realize sustainable development. However, it frequently occurs social responsibility flaw phenomenon, such as, enterprise damageshareholders or employees’ legitimate rights and interests, infringes upon the interests of consumers or suppliers, product goods which have the security hidden danger, destroy the ecological environment. As a result, more and more people scream forthe enterprises to undertake social responsibility actively. In recent years, the government departments and social organizations start to formulate guidelines of disclose social responsibility report, encourage enterprises to take social responsibility actively,deepen the concept of social responsibility, improve the system of social responsibility, disclosure the social responsibility report. But the quality of the corporate social responsibility report is not well.On January 15, 2015, Research Center for corporate Social Responsibility Chinese Academy of Social Sciences, xinhua and other institions joint release the Chinese CSR White Paper(2014), this perort shows that, as a whole, China corporate social responsibility report at a develop level in 2014, fifty percent of corporate social responsibility report in its infancy. Anditing needs to be improved of the reliability and performance, it also shows that the balance of the report is not sufficient, apart to some enterprises, the whole existence the phenomenon of only report the good news. So it is very important and urgent to develop assurance on corporate social responsibility report.Firstly, this paper review on the social responsibility audit, social responsibility report assurance and voluntary information disclosure, and define the social responsibility, social responsibility report, social responsibility assurance statement, then from the principal-agent theory, stakeholder theory, signaling theory, sustainable development theory, we analyzes the feasibility of corporate social responsibility report verification activities.Secondly, by using corporats that disclosure social responsibility assurance statement from 2011 to 2014 as sample, we analyze it from the enterprise in the province, ownership structure, enterprise in the industry and listed sites,we found that the proportion of corporate social responsibility assurance statement is relatively low in China, at present in the initial stage, the assurance number in a larger increase space; Social responsibility assurance statement of enterprise mainly concentrated in Beijing, guangdong, jiangsu, Shanghai, heavily polluting enterprises and state-owned companies are more likely disclose social responsibility assurance statement.Thirdly, by using empirical research method, and the logit regression model, we analyze which eomponents influencing corporate to assur social responsibility reporte, we found that social responsibility performance well, high quality of internal control, profitability of the enterprise have a positive effet on disclose social responsibility assurance statement, there is no significant correlation between refinancing needs and corporate disclose social responsibility assurance statement. Next, we based on the content analysis method, by using listed companies that disclosed corporate social responsibility assurance statement from 2011 to 2014 as sample, we analyses the present situation of the social responsibility assurance statement. We found that corporate social responsibility report assurance system is not perfect in our country, diversification of assures,assurance standard,assurance evaluation,assurance principles andassurance procedures and assurance report is not very normal.Finally, according to the results of empirical research, we summarizes the full text, and put forward the relevant policy recommendations from the following aspects: strengthening the enterprise internal control, improve the legislation system of social responsibility assurance, improve the professional knowledge and competence of the assures, strengthen the supervision of social public. Then we sum up the limitations of this article.