Evaluation On Quality Of The Listed Corporate Social Responsibility Report Third Party Certification

Corporate social responsibility are getting more and more attention and recognition fromall sectors of society since the concept of corporate social responsibility has been put forwardin1916. Enterprises have to make social responsibility reports to release the fulfillment ofsocial responsibilities. Thus, the third party certification system，which aims to supervise theauthenticity of the Social Responsibility Report and promote corporate social responsibility，emerges as the times require. The quality of the third party certification report is crucialbecause it affects the supervision of the fulfillment of social responsibilities.In the structure, the paper is divided into four parts.Part I: Overview of third-party certification system on the listed corporate socialresponsibility report. It expounds the definition and development of corporate socialresponsibility reports and third-party certification system, analyzes of the impact ofthird-party certification to Corporate Social Responsibility Report on the theoretical, proposethe importance of increasing the quality of third-party certification.Part II: Evaluation of quality of the third party certification on the listed corporate socialresponsibility report.This part is the focus of this article. It contains the definition of thequality of third party certification on listed corporate social responsibility report、the qualityaffecting factors and the quality evaluation criteria.To measure of the quality of third partycertification more intuitivly, it has footholds on the third party certification report. By thequality affecting factors,it determins the testing program formulation and testing of evidencedisclosure, identifies the six quality evaluation criteria which are the making of certificationprocedures and evidence disclosure, the integrity principle, the substantilaity principle, theresponse principle, the size and reputation of the certification body as well as punishmentconditions of the certification body. According to the above evaluation criteria,it extracts the2011third party certification report of social responsibility report released by the ShanghaiStock Exchange listing corporation to analyze its relevant data statistically and evaluate itsquality, to analyze and evaluate multiple angles from historical data, industry distribution,report content and so on. It has discovered that there exists problems with the present qualityevaluation system such as the extremely single body, the inconformity between certificationprocedures and criteria, the lack of envidence certification conclusion and the substantialcontents of the certification report and so on. Part III: Recommendations to improve the quality of third party certification of listedcorporate social responsibility report.Basied on the exists problems which have been referredin Part II,this part contraposes proposals such as establishing a awareness of third partycertification、cultivating a professional third-party certification institutions、specificating ofthird-party certification team、formulating related law and standard、clearing lines ofresponsibility and strengthening the supervision of the administrative mechanisms.Part IV: Conclusion. This part summarizes conclusion and inadequacies of this article.The main conclusions of this paper nclude the quality affecting factors of third partycertification on listed corporate social responsibility report、the evaluation criteria of thirdparty certification on listed corporate social responsibility report and Recommendations toimprove the quality of third-party certification of Corporate Social listed corporate socialresponsibility report. What’s this paper’s problem and needed further study are,sample oflisted companies not being absolutely representative,and lacking of the influence ofprocedures to the quality of the third party certification.