Research On The Improvement Of Assurance Of CR Power Corporate Social Responsibility Report

With the advent of the era of transparency,more and more enterprises are required to fulfill their social responsibilities,and disclose the information about the fulfillment to stakeholders timely and accurately.At present,corporate social responsibility(CSR)report has increasingly become the positive carrier and channel for enterprises to communicate with stakeholders.To improve the quality and credibility,CSR reports need to be supervised and restricted by external power,so the attestation service of CSR report is particularly important.But our country is still in the theory discussion stage,there is no perfect relevant legal system and CSR report assurance system,so few enterprises hired the third parties to verify the social responsibility report,and the verification is not perfect.This paper will use stakeholder theory to discuss the necessity of CSR report assurancement and the assurance subject and contents.This paper argues that the subject of the social responsibility authentication is certified public accountants,and the contents should include each stakeholder responsibility fulfillment situation.This article select the "CR Power CSR report assurance report" as the research object,and found some problems in the assurance process of PWC,such as too single assurance standard,less assurance content,and incomplete assurance report.For the above questions,this paper make some improvement measures to help accounting firms to carry out the social responsibility report authentication business of similar enterprises.Finally,I put forward some suggestions on the development of China's CSR report assurancement,with a view to contributing to the concrete development of CSR report assurancement in our country.