The Research On The Influencing Factors Of Corporate Social Responsibility Report Verifcation Of Listing Corporation In China

Since our country entered21st century, corporate social responsibility has attracted moreand more attention and recognition. At present, the social responsibility report has graduallybecome the mainstream of the corporate social responsibility information disclosure mode.With the number of corporate social responsibility reports increases unceasingly, the qualityand credibility of reports has become particularly important. So, how to reflect and guaranteethe quality social responsibility report?In2006, COSCO Group commissioned Det Norske Veritas(DNV) for the verification on“Sustainable development Report” released in2005. This is the first corporate to have itssocial responsibility report certificated in our country and social assurance business producedthereby. It is without doubt that services provided by the third party is an important method toenhance the enterprise social responsibility report confidence level. However, our enterprisefor its CSR report assurance of the proportion is still small, it’s entirely depends on enterprisevoluntary. So, what characteristics does enterprises have will take the initiative to assuranceits social responsibility report? Which factors will influence compared with no identificationof the corporate?This paper base on the total a-share listed companies which published corporate socialresponsibility reports in2011-2013. Attempting to explore the impact of various factors ofenterprise voluntary certification of social responsibility reports. First, the paper has a studyon the development process of corporate social responsibility report in China and itsverification from the reporting and identification of the annual distribution, industrydistribution, regional distribution and the attribute of the enterprise. Through descriptivestatistical analysis found that: on one hand, the number of corporate social responsibilityreport in China continue to increase, this shows that corporate social responsibility has beenmore and more attention from the society and attention; on the other hand, consistent with thestate-owned enterprises, in the economic developed regions, industry is heavily pollutingindustries listing corporation tend to publish social responsibility reports and attestation,attestation subject to CPA firms. In view of this, in this paper, the design of logic regressionanalysis model was studied for corporate social responsibility reporting assurance. Form the perspective of enterprise internal corporate profitability, such as asset-liability ratio,equity properties, regional and corporate social responsibility and enterprise scale, set avariable on this six aspects. Finally, the research found that the profitability of enterprises, thefinancial situation of enterprises, corporate social responsibility, the region is the economicdeveloped regions and social assurance is significantly positive correlation, and whether theenterprise belongs to the state owned enterprises and social assurance is negatively correlated,the results are not significant. Research on control variables, the industry is heavily pollutingindustries and social assurance little relationship, enterprise scale and social assurance issignificantly positive correlation. At last, from the CPA’s perspective, the paper puts forwardrelevant policy recommendations for the community to provide reference, make efforts topromote the development of the activities of our corporate social responsibility reportingassurance.