A Study On The Influencing Factors Of The Assurance Of Social Responsibility Report In China

With the development of economic globalization, the connotation of Corporate Social Responsibility(CSR) is constantly deepening, organizations not only create profit and take responsibility for stakeholders, but also undertake the due obligations for enterprise staffs, society and environment. In the government work report of 2014, it is emphasized that China will endeavor to build a beautiful homeland with ecological civilization and strengthen ecological environmental protection. As an important channel for environmental disclosure, CSR report plays a more and more important role in protecting and building the ecological civilization. Therefore, more and more organizations participate in the ranks of CSR reporter. So far, a total of 2014 kinds of organizations released 2240 CSR reports, which is the rapid growth since 2009 and 2012, and reproduced rapidly growing trend,at the same time the quality of these CSR reports have been further improved.The increase in social responsibility reporting and the publication of the reports have been accompanied by mounting doubt in the authenticity and accuracy of these reports. External assurance or verification can provide both report users and internal managers with increased confidence in the quality of social responsibility data, making it more likely that the data will be relied on and used for decision making, also provide a powerful tool for assessing an organization’s future prospects.Therefore, in order to reinforce the disclosure of non-financial information and improve the quality of CSR report, it is necessary to deepen the research of the assurance of CSR report.This paper summarizes the research status of domestic and overseas assurance of CSR report, describes the sustainable development theory, the stakeholder theory, the signal transfer theory and the social responsibility theory, and presents the basic concept the assurance of CSR report from the respects of the framework, standard and provider of authentication. Meanwhile,on the Shanghai stock exchange in China listed companies from 2012 to 2014 in the sample of the CRS report, to the rating scores of CSR report, the financial performance, the accounting firms, the industry attribute, the board of directors as the research variables, using binary logistic regression model to analyze the influence factors of the assurance of CRS report, the empirical results found that the rating scores of CRS report, the financial performance, the audit and the size of the board and verification were positively correlated.Finally the paper also makes a further recommendation to the development of the assurance of CSR report in China.