Corporate Social Responsibility Audit Research

In recent years, with the development of economic globalization and the deepening of thetheory of sustainable development and changes, the traditional values of company andresponsibility are changed. On one hand, enterprises pay more attention to the ecologicalenvironment, workers ’ rights and interests, public interests, and to assume an increasing shareof social responsibility of the stakeholders. On the other hand, by concerning enterprises’economic benefits,the public is increasingly concerned about corporate social benefits. Ascompanies consciously take on social responsibilities, as well as enhancement of corporatesocial responsibility audit attention, academic research is active all the time, and has achievedsome success.The focus of this article includes the following six aspects:First, introduction. It’s clarified the background and significance of this article, researchcontents and methods, the theory both at home and abroad, as well as innovation points.Second, it’s definied the theory of social responsibility audit, mainly from its meaningsand contents.Three, it’s clarified the status of corporate social responsibility audit as well as itsinadequate.The standards of social responsibility audit are not clear, it involves aspects of theevaluation system,which is single and not comprehensive enough; It’s lack of sufficientconsideration of ex-post accountability. What’s more,it’s not concrete on implementation ofthe evaluation system of the enterprise on the attribution of responsibility for internaldepartments; The Government has never formulated laws, regulations and guidelines toimprove the standardization of corporate social responsibility audit; Enterprises and publicalso does not have a clear consciousness of corporate social responsibility audit; There is notproper program and assessment methods of corporate social responsibility audit.Four, it’s clarified countermeasures of improving corporate social responsibility audit.According to the present situation of the implementation of social responsibility audit and theinsufficiency, it puts forward some perfect measures to design the evaluation system ofenterprise social responsibility audit, including three level index, voluntary index, mandatoryindex and life periodic index; The government must enhance the publicity of socialresponsibility audit and improve laws, regulations;It must strengthen the construction ofsocial responsibility assessment and disclosure systems and accelerating corporate socialresponsibility auditing procedures.Five, it’s clarified the future prospects of corporate social responsibility audit.Six, the conclusion. It includes the conclusion and insufficient of the research on corporatesocial responsibility audit.