An Empirical Study On The Influence Factors Of The Listed Company Social Responsibility Report Verification

In recent years,in the background of building a harmonious society and the realization of Chinese dream vision, social responsibility has attracted more attention from the government and society, the social responsibility activities continue to increase,corporate social responsibility report released was ’blowout’ situation. according to the monitoring statistics, It has been released1870in2012.But with the rapidly increasing in the number of corporate social responsibility report, there are many problems in the quality of corporate social responsibility report, The phenomenon of fraud is emerging in an endless stream, the government and community also began to focus on the quality and credibility of social responsibility report.Under government’s policies and institution’s regulations, our social responsibility report have been rapidly developed, Since China’s first social responsibility report was released in2005,by the end of2012, There had beena total of about282corporate social Responsibility report through a third-party assurance. However, the proportion of social Responsibility report through a third-party assurance is also very small, with therelease of corporate social responsibility report having became external imageof the window,Thereporting requirements ofquality and reliability for publichave became more sophisticated, The enterpriseswill be necessary toverificate to ensure the report’s quality and reliability.Thus, At this stage, To increase the level of social responsibility information disclosure reports and recommendatehow to promote the developmentcorporate social responsibility report of assurance,Study on the influencing factors of the verification of corporate social responsibility report is very necessary.Firstly,reviewing the background of this study, we find out the starting point of this article and the meaning of this research in this context, besides, the research methods, the research ideas, research framework and the possible innovation points will be listed. Secondly, through reviewing literature, we find out the research status of social responsibility report verification; through stating the current commonly used authentication standard, we sum up the development of social responsibility report verification standards; through the data statistics, we summarize the development condition of social responsibility report and authentication; on this basis, the Corporate Social Responsibility Report identification of related concepts are redefined, besides, based on the agency theory and signal transmission theory, we expound the theoretical basis of corporate social responsibility report verification, these laid the theoretical foundation for the following empirical research. Again, the224companies from the shanghai stock market who issued social responsibility report in2012as a samples, we will use two binary logistic regression test:performance of social responsibility, the application of GRI, geographical factors, financial factors, the nature of the enterprise, the annual report and the auditor, corporate governance how to infiunence social responsibility report verification. Finally, through the empirical research, found:GRI, geographical factors, social responsibility report pages, net profit rate of asset liability ratio, asset liability ratio and auditor type respectively are significantly related to social responsibility report verification in different levels, besides,combining with the result of the empirical study, We put forward some countermeasures and suggestions.respectively from the social responsibility report information disclosure, report assurance standards and social responsibility report verification development.