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Research On The Assurance Of Social Responsibility Report Of Listed Company

Posted on:2020-05-20Degree:MasterType:Thesis
Country:ChinaCandidate:Y LiFull Text:PDF
GTID:2439330575459061Subject:Master of Accounting
Abstract/Summary:PDF Full Text Request
Vicious events about environment pollution,food security,production safety happens often expose that companies had not been responsible for stakeholders including shareholders,suppliers,consumers,employees,society and government.The number of Social Responsibility Report increased rapidly in recent years,but rare of them had been assuranced.In order to improve the development of Corporation Social Responsibility Report Assurance,enhance the quality of Corporation Social Responsibility Report issued by companies and enforce enterprises carrying out social responsibility,this paper organized the information about the disclosure and assurance of Corporation Social Responsibility Report in China,discuss the problems about it and table proposals to handle them.Firstly,This paper illustrates background and purpose of this research,expounds definitions about Corporation Social Responsibility and Corporation Social Responsibility Report Assurance on basis of researches at home and abroad.Secondly,this article study Corporation Responsibility Report issued by Public Corporations from number,subjects,regions,industries,etc.to clear presentation situation about Corporation Social Responsibility Report.And to clear assurance status by doing researches from the number,standards,etc.of their assurance.Discuss the problems about CSR Report issued by Public Company.Thirdly,this thesis choosing a company named SJ corporation as a sample to do some deeply and specific researches to understand its situation about CSR Report issues and associations.Then,questions of its CSR Report Assurance was discussed.Lastly,solutions of questions discussed above was put forward from five aspects including normalize the compile of CSR Report,encourage each industries and regions to issue standards,complete internal controls about Social Responsibility and improve ability of auditors.
Keywords/Search Tags:Listed company, Corporation Social Responsibility, Assurance, Corporation Social Responsibility Report
PDF Full Text Request
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