Towards Third-Party Audit of Corporate Social Responsibility Report: A Survey in China

X.H. Meng, Y.L. Zhu, X.Y. Xu, C.Y. Zhao
2016 Proceedings of the 2016 5th International Conference on Energy and Environmental Protection (ICEEP 2016)   unpublished
In order to show their corporate social responsibility (CSR), Chinese enterprises start to publish CSR reports, however, the majority of these reports lack third-party audit and therefore are unable to be assured reliability. Using a sample of all Chinese manufacturing listed companies in the Stock "A" markets at Shanghai and Shenzhen Stock Exchange from 2010 to 2014, we investigate the status quo of listed companies' third-party audit of CSR reports (e.g., quantitative proportion,
more » ... cs of distribution, audit institution and declarative pattern), reveal deficiencies and then provide suggestions to promote the development of third-party audit of Chinese CSR report.
doi:10.2991/iceep-16.2016.36 fatcat:owie7g6v7rg3vfbxuv2pqu4ana