Establishment Of CSR Audit Index System

In recent years, as the discussion on regularization and standardization of corporate social responsibility in academic and practical circles has been gone deeply, that investigating and evaluating corporate social responsibility has made increasingly theoretical contribution and has considerable realistic significance. Yet, corporate social responsibility is still at the preliminary stage in China and its theoretical system has not been systematized. Also, all sectors of the society have not form a unified opinion on corporate social responsibility auditing. The true or general corporate social responsibility audit has not been implemented yet. At present, there are only few intermediaries and social institutions rating corporate social responsibility for some enterprises. This situation has an affect on the development of the theory of corporate social responsibility audit and it is not conducive to carry out related audit verification. Also, it is not good for enterprises to regulate their own behavior to seek long-term development and it goes against that enterprises take social responsibility actively to play their important role in the economic society.This thesis summarized available research results at home and abroad, analyzed main content of corporate social responsibility based on corporate social responsibility hierarchy theory, principal agent theory and stakeholder theory. According to the analysis result, the thesis built a systemic corporate social responsibility audit indicator system, which included three first class indicators, five second class indicators and thirty nine audit indicators. The thesis obtained the weight of the indicator system by taking 375 listed companies data in the Shanghai and Shenzhen main board stock market in 2014 as research samples and using factor analysis method to do dimension reduction and empowerment with the indicators. The thesis took a case of A Gold Ltd.to analysis in order to make advices for enterprises to fulfill the social responsibility, get the conclusion and implications and suggest directions for future study.