Corporate Social Responsibility Auditing Research Framework

Corporate social responsibility audit was emphasized more and more in the world, it embodies the position of the company in a harmonious society. As a result, it embodies the interaction between the corporation and the society. Accordingly, corporate social responsibility audit was required. It seems clear, therefore, that companies not yet reporting on their CR activities are under significant pressure to start. This will be increasingly critical; not only to stay competitive in a societal context, but also to gain a better understanding of how CR activities impact and benefit the business in areas such as cost savings and new business opportunities. As CR reporting begins to play a larger role in the way stakeholders and investors can evaluate corporate value, companies should increasingly want to demonstrate the quality and reliability of their CR data. Therefore, there seems to be a growing need for increased focus on formal CR assurance. The use of assurance has also provided opportunities for companies to share their CR reporting to deliver more value to management, customers, investors, workers and stakeholders etc.This thesis researched the auditor auditing standard auditing method and so on. This thesis has the view that Risk oriented audit model is the ideal auditing for Corporation social responsibility auditing. Auditor office is the ideal auditor for the audition of the corporation social responsibility report. Statute law and regulations is the ideal auditing standard. Corporation social responsibility auditing should include two parts which are information of Mandatory disclosure and information of Voluntary disclosure. As a result, auditors’reports should include two kinds of guarantee degree.